Last updated:
2nd March 2026
BWO & CFR Coding
Return to LA Maintained Schools Finance Page
Attached is an up-to-date list of all the BWO codes available to schools, in CFR code order, together with advice on coding for journals, etc.
The list includes the CFR codes from the DfE. Further guidance on CFR coding is available from the DfE Consistent Financial Reporting website:
Consistent financial reporting (CFR) framework
Consistent financial reporting framework guidance for 2025-26 is available via the government website link below:
CFR to BWO Account Code list
This link is an xlsx file. The file size is: 31.7KB
Open in new tab
Coding of Journals and Central Invoices
This link is an xlsx file. The file size is: 35.4KB
Open page
FMS - How to add new codes
This link is a doc file. The file size is: 65KB
Open in new tab
ACCESS - How to add new codes
This link is a PDF file. The file size is: 299KB
Open in new tab