# The Consistent Financial Reporting (England) Regulations 2012, Schedule: Approved Headings

Extent: E+W

Income Data
Value £
I01 (Funds delegated by the local authority)
I02 (Funding for sixth form students)
I03 (Special educational needs funding)
I04 (Funding for minority ethnic pupils)
I05 (Pupil premium)
I06 (Other government grants)
I07 (Other grants and payments received)
I08 (Income from facilities and services)
I09 (Income from catering)
I10 (Receipts from supply teacher insurance claims)
I11 (Receipts from other insurance claims)
I12 (Income from contributions to visits etc)
I13 (Donations and/or voluntary funds)
I15 (Pupil focused extended school funding and/or grants)
I16 (Community focused school funding and/or grants)
I17 (Community focused school facilities income)
118 (Additional grant for schools)
Expenditure Data
Value £
E01 (Teaching staff)
E02 (Supply teaching staff)
E03 (Education support staff)
E04 (Premises staff)
E05 (Administrative and clerical staff)
E06 (Catering staff)
E07 (Cost of other staff)
E08 (Indirect employee expenses)
E09 (Staff development and training)
E10 (Supply teacher insurance)
E11 (Staff related insurance)
E12 (Building maintenance and improvement)
E13 (Grounds maintenance and improvement)
E14 (Cleaning and caretaking)
E15 (Water and sewerage)
E16 (Energy)
E17 (Rates)
E18 (Other occupation costs)
E19 (Learning resources)
E20 (ICT learning resources)
E21 (Examination fees)
E22 (Administrative supplies)
E23 (Other insurance premiums)
E24 (Special facilities)
E25 (Catering supplies)
E26 (Agency supply teaching staff)
E27 (Bought in professional services—curriculum)
E28 (Bought in professional services—other)
E29 (Loan interest)
E30 (Direct revenue financing (revenue contributions to capital))
E31 (Community focused school staff)
E32 (Community focused school costs)
Capital Income Data
Value £
C101 (Capital income)
C103 (Voluntary or private income)
C104 (Direct revenue financing)
Capital Expenditure Data
Value £
De minimis level for capitalising expenditure
CE01 (Acquisition of land and existing buildings)
CE02 (New construction conversion and renovation)
CE03 (Vehicles, plant, equipment and machinery)
CE04 (Information and communication technology)
Balances Data
Opening Balances
Value £
OB01 (Opening pupil focused revenue balance)
OB02 (Opening community focused revenue balance)
OB03 (Opening capital balance)
Closing Balances
Value £
B01 (Committed revenue balances)
B02 (Uncommitted revenue balances)
B03 (Devolved formula capital balance)
B05 (Other capital balances)
B06 (Community focused school revenue balances)
Other Data
Explanation of warning messages (if applicable)
The financial year in relation to which data is supplied
Whether or not data is supplied in relation to a complete year
Whether the school manages accounts on a cash or accrual basis

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Source: https://www.legislation.gov.uk/uksi/2012/674/schedule (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.