Cost Categories

This document maps each category type from the Financial Benchmarking & Insights Tool to the respective CFR
(Consistent Financial Reporting) and AAR (Academies’ Accounts Returns) codes.

Spending

Category	Sub‑Category	CFR code(s)	AAR code(s)	Notes
Teaching and teaching support staff	Teaching staff costs	E01	BAE010
Teaching and teaching support staff	Supply teaching staff	E02	BAE020
Teaching and teaching support staff	Educational consultancy	E27	BAE230
Teaching and teaching support staff	Education support staff	E03	BAE030
Teaching and teaching support staff	Agency supply teaching staff	E03	BAE240
Non-educational support staff	Administrative and clerical staff costs	E05	BAE040
Non-educational support staff	Auditor costs		BAE260	Academies only
Non-educational support staff	Other staff costs	E07	BAE070
Non-educational support staff	Professional services (non-curriculum) cost	E28a	BAE300
Educational supplies	Examination fees costs	E21	BAE220
Educational supplies	Learning resources (non ICT equipment) costs	E19	BAE200
Educational ICT	ICT learning resources costs	E20A,E20B, E20C, E20E, E20F & E20G	BAE210
Premises staff and services	Cleaning and caretaking costs	E14	BAE130
Premises staff and services	Maintenance of premises costs	E12	BAE120
Premises staff and services	Other occupation costs	E18	BAE180
Premises staff and services	Premises staff costs	E04	BAE050
Utilities	Energy costs	E16	BAE150
Utilities	Water and sewerage costs	E15	BAE140
Administration supplies	Administration supplies (non educational) costs	E22, E20D	BAE280
Catering staff and services	Catering staff costs	E06	BAE060
Catering staff and services	Catering supplies costs	E25	BAE250
Other costs	Grounds maintenance costs	E13	BAE320
Other costs	Indirect employee expenses costs	E08	BAE080
Other costs	Interest charges for loan and bank costs	E29	BAE320
Other costs	Other insurance premiums costs	E23	BAE270
Other costs	PFI charges costs	E28b	BAE310
Other costs	Rents and rates costs	E17	BAE160
Other costs	Special facilities costs	E24	BAE190
Other costs	Staff development and training costs	E09	BAE090
Other costs	Staff-related insurance costs	E11	BAE110
Other costs	Supply teacher insurance costs	E10	BAE100
Other costs	Community focused school staff	E31		Maintained schools only
Other costs	Community focused school costs	E32		Maintained schools only

Income

Category	Sub‑Category	CFR code(s)	AAR code(s)	Notes
Grant funding	Direct grants	I01, I02, I06, I07	BAI010, BAI011, BAI020, BAI040, BAI050, BAI060, BAI061	Calculated - sum of codes
Grant funding	Pre-16 and post-16 funding	I01, I02	BAI010, BAI011, BAI020, BAI050, BAI061	Calculated - sum of codes
Grant funding	Other DfE revenue grants	I06	BAI040
Grant funding	Other income (local authority and other government grants)	I07	BAI060
Grant funding	Government source (non-grant)		BAI070	Academies only
Grant funding	Community grants	I16		Maintained schools only
Grant funding	Academies		BAI080	Academies only
Self-generated	Income from facilities and services	I08	BAI100, BAI101	Calculated - sum of codes
Self-generated	Income from catering	I09	BAI110
Self-generated	Donations and/or voluntary funds	I13	BAI140
Self-generated	Receipts from supply teacher insurance claims	I10	BAI120
Self-generated	Investment income		BAI150	Academies only
Self-generated	Other self-generated income		BAI130	Academies only
Direct revenue financing	Direct revenue financing (capital reserves transfers)	CI04	BAE290

Balance

Category	CFR code(s)	AAR code(s)	Notes
In-year balance	Total Income I01 to I18 - Total Expenditure E01 to E32	BAB010, BAB020	Calculated - Income minus Expenditure
Revenue reserve	B01, B02, B06	BAB030	Calculated - sum of codes

Need to confirm calculation for total income and total expenditure for CFR.