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1. Introduction

The academies chart of accounts (CoA) is the Department for Education’s (DfE) standard for recording and reporting financial data. It underpins the academies accounts return (AR) and budget forecast return (BFR).

For more information, see the .

2. Benefits of adopting DfE’s chart of accounts

When a trust first converts to using DfE’s academies CoA, there will be an initial outlay for a trust in terms of time and effort to bring the new accounting structure into operation. Once embedded, the main benefits of using DfE’s standardised academies CoA are:

• that it maps directly to the AR and BFR and therefore enables direct input of financial data into these returns
• it enables trusts to make use of the automation functionality which pre-populates a large proportion of the AR, resulting in a reduction of data entry time
• reduces subjectivity across the academies sector and so develops the reliability of benchmarking data comparisons

3. How to use the academies CoA

This section includes:

• academies CoA structure
• mapping
• adding account codes to the chart of accounts
• excluding account codes
• renaming account codes
• account code level guidance
• academies CoA and cost centres/management reporting

Adopting the academies CoA means using the ledger codes in DfE’s academies CoA. Cost centres do not need to change but, as a minimum requirement, trusts should allocate general ledger activities to each academy and the central services costs centre, where applicable, so that the information required in the accounts return can be completed.

Trusts may map their existing ledger codes but will need to ensure that the existing ledger code structure has enough detail for full adoption, particularly balance sheet reporting in the AR. Good mapping and use of academies CoA is essential to maximising efficiencies and the data quality of your trust’s financial data and we run regular workshops to talk trusts through the mapping process and the benefits of ‘coding it right first time’.

3.1 Academies CoA structure

The chart of accounts structure for nominal codes is laid out in the table below:

Account code range: code	Account code range: description	Notes
10000 to 19999	Balance sheet: Fixed assets	Trusts may find more fixed asset account codes than they are used to, these should be made use of, as appropriate, in order to make full use of the on-line forms’ automation functionality
20000 to 29999	Balance sheet: Current assets	None
30000 to 39999	Balance sheet: Liabilities	None
40000 to 49999	Balance sheet: Funds	See balance sheet codes heading below for more information
50000 to 58999	I&E: Income	Includes 4 ‘temporary’ account codes for instances where new grants are announced after the academies CoA has been released. DfE will work with financial management software suppliers to implement these into your account codes and communicate to trusts where this is the case. Trusts should not use them unless instructed by DfE.
59000 to 59999	I&E: Transfers	Account codes are used for balances of an Academy transferring in or out of a trust
60000 to 69999	I&E: Staff costs	Specific account code guidance with regards to temporary staff
70000 to 79999	I&E: Premises costs	None
80000 to 89999	I&E: Supplies and services costs	Ensure that expenditure is allocated to the appropriate direct costs or indirect costs account code by checking where this is mapped to in the AR
90000 to 99999	Not trial balance	These are account codes allocated to additional information fields within the AR that are not linked to the trial balance, and therefore the mapping columns indicate the additional information trusts are required to provide over and above data that is pulled into the AR via automation

3.2 Mapping

The academies CoA spreadsheet provides a ‘CoA structures and mapping’ tab which shows the direct relationship between accounts codes and the different tables of the AR, the BFR and also how the account codes map to ‘Financial Benchmarking Information Tool (FBIT)’, previously ‘View my financial insights’.

The 2025 to 2026 academies CoA mapping to the academies AR is shown in column M. In the 2024 to 2025 version, it is shown in column G.

DfE runs mapping workshops throughout the year, details of which can be found on the Academies chart of accounts and automating the accounts return. Your auditor may also be able to assist you in your mapping process.

Mapping to the draft financial statements

Mapping columns show where the account codes map to in the draft financial statements spreadsheet which DfE has developed in the Coketown format used in the academies accounts direction.

The draft financial statement spreadsheet can be automatically populated from the trust’s general ledger if they are able to use the application program interface (API) functionality. Alternatively, a spreadsheet that can be manually populated is available at Academies chart of accounts and automating the accounts return.

3.3 Adding account codes to the chart of accounts

DfE has designed the academies CoA to meet the reporting needs of most academy trusts and it is important to keep a standard format. We expect trusts will be able to use their own cost centre structure to meet local reporting requirements, but we will consider creating new ledger codes where one or more of the following criteria are met:

• there is a change in accounting standards
• we change the reporting requirements
• we receive enough requests for additional codes for clearly different cost classifications

If you require codes that do not meet the above criteria, we advise:

• using cost centres or analysis codes to create the internal breakdown you need
• creating a ‘local’ ledger code in the academies CoA. DfE has left the last digit free under each ledger code. This gives the option to create an additional 9 account codes for each account code in the standard chart of accounts

As an example, there is no specific academies CoA account code for maths hub funding. If a trust wished to record this separately, a trust could either:

• allocate this income along with associated expenditure under a separate cost centre heading using account code 510950 ‘Other DfE revenue grants’
• set up a flexible account code within the range 510951 to 510959 for ‘Maths hub funding’ to report this grant separately. Any flexible codes set up by a trust for local reporting would roll up to DfE’s academies CoA account code level for the purposes of DfE’s reporting

See Academies chart of accounts and automating the accounts return for details of mapping workshops that we run.

The short video demonstrates examples of how a trust can set up their own local account codes.

3.4 Excluding account codes

The academies CoA account code structure has been set up to cover the variety of all trusts’ material needs. For this reason, there may be many account codes that are not applicable for trusts.

Trusts only need to use those account codes that are applicable to them and, therefore, may exclude relevant account codes on the academies CoA from their nominal ledger.

3.5 Renaming account codes

It is advised that account codes are not renamed as this reduces consistency across academies and trusts. Flexible account codes may be set up as described in the section above.

3.6 Account code level guidance

Account code guidance for each income and expenditure nominal account code is provided on Academies chart of accounts and automating the accounts return.

3.7 Academies CoA and cost centres/management reporting

The academies CoA only lays out a structure for nominal codes, that is ‘what’ a trust has received income for and expended funds on. The academies CoA does not dictate ‘where’ income and expenditure should be allocated. Therefore, it is up to each trust to decide how they wish to set up their own cost centre headings.

It is suggested that cost centres should be set up to at least be able to define income and expenditure at academy level so that completion of the AR academy tables, such as benchmarking, can easily be populated. It will not be possible to automate academy-level tables if information cannot be extracted from the financial management system (FMS) database at academy level.

4. Guidance for areas commonly queried by trusts

This section includes:

• General guidance
• Specific academies CoA guidance

4.1 General guidance

4.1.1 Balance sheet codes

The balance sheet codes in the academies CoA reflect the full range of DfE’s fixed assets, investments and disposals. Most academy trusts will not need to use all of these. You can mark these inactive in your finance system and activate them if you need them in the future.

The ‘Funds’ section is currently not mapped in full to fields within the ‘Funds’ tables of the AR online form and balances notdto be manually broken down and input, even when using automation.

4.1.2 Capital expenditure

DfE’s academies CoA does not provide revenue account codes for capital expenditure. It is good practice to capitalise expenditure at the point it is incurred and post directly as an ‘addition’ to the relevant capital asset category on the balance sheet account code range 100000 to 199999. It is suggested that trusts either:

• set up separate capital cost centres to record this data
• use analysis codes if you are mapping to supplier software that has this facility

This will help group the income source with the expenditure, which will aid in the management of grant.

Exceptions to the above would be:

• where the trust has paid an invoice for items that may be split between capital and revenue, before deciding what value needs to be capitalised
• where a trust is unsure of what the total value of the asset will be and whether it will fall above or below any de-minimis capitalisation threshold set by the trust for that asset class

In such cases, the trust may wish to use 710200 ‘Repairs and maintenance – Building improvements’ as a holding account until revenue and capitalisation values can be ascertained.

4.1.3 Trusts that operate in an agency capacity

Where trusts are acting as an agency for funding that is reported outside of their financial statements, they should use cost centres and/or the ‘local’ general ledger codes as described in Adding account codes to the chart of accounts.

The financial year end process should then journal out these balances to show a net zero balance in revenue and any carry forward balance would be shown as a creditor on the balance sheet. An exception to this would be where the trust has been allocated funds as the co-ordinating body, and therefore the relevant income and expenditure should be reported within their financial statements.

4.2 Specific academies CoA guidance

• 4.2.1 Schools Direct salaried income/school-centred initial teacher training (SCITT)
• 4.2.2 Income from insurance claims
• 4.2.3 16 to 19 Bursary Fund
• 4.2.4 Repayment of Salix loans and other loans
• 4.2.5 Allocation between leadership and teaching accounts code categories
• 4.2.6 Recharges
• 4.2.7 Leasehold land depreciation
• 4.2.8 Teaching school hub expenditure

This section provides guidance that covers more than one account code or needs greater explanation.

The Academies chart of accounts: account code guidance 2025 to 2026 has a description of each account code.

4.2.1 Schools Direct salaried income/school-centred initial teacher training (SCITT)

The income for Schools Direct salaries income and related expenditure should be coded to 510600 – ‘DFE Revenue Grants: ITT Bursaries Grant’ and the expenditure allocated to the relevant account code. The trust may wish to identify relevant income and expenditure by allocating it to a separate cost centre on the trust’s chart of accounts.

4.2.2 Income from insurance claims

In the main, there is no account code for insurance income as this should be treated as a reimbursement of cost or writing off/down an asset. There may also be further adjustments depending on whether a provision was made on the balance sheet for the insurance income. Trusts may wish to speak to their auditor about the specific details of the claim so they can advise you.

The only exception to the above is supply teacher insurance claims, which should be coded to 530300.

4.2.3 16 to 19 Bursary Fund

See below an example of using £100,000 funding to illustrate how to allocate income and expenditure for the 16 to 19 Bursary Fund.

Table 4.2.3i Worked example showing allocation of 16 to 19 Bursary Fund

Academies CoA account code/description:	DR/CR	Example value – in-year allocation	Year-end action
Income allocation – for 16 to 19 Bursary Fund funding (direct costs) = 510110 ‘GAG (student support)’	CR	(£95,000)	Journal to net off against student bursaries 880150 (DR)
Income allocation for 16 to 19 Bursary Fund funding (admin costs) = 510110 ‘GAG (student support)’	CR	(£5,000)	No action
Bursary payments to students, allocate in-year to 880150 ‘Student bursary expenditure’	DR	£95,000	Journal to net off against 16 to 19 Bursary Fund funding for direct costs 510950 (CR)
Expenditure of circa 5% for admin costs = show against the relevant person’s salary in the 625100 to 625300 ‘Finance and admin’ range	DR	£5,000	No action

Table 4.2.3ii academies CoA account code balances (using values in the example above)

Academies CoA account code/description:	In-year	Year-end balance (after journal)
510110 ‘GAG (student support)’	(£100,000)	(£5,000)
*625100 to 625300 ‘Finance and admin’ range (or account codes where admin expenses have occurred)	£5,000	£5,000
Bursary funding element, allocate in-year to 510950 ‘Other DfE revenue grants’ and allocate expenditure to 880150 ‘Student bursary expenditure’	£95,000	£0

*As the 5% admin expenditure is already in the accounts, and the income covers a proportion of staffing, stationery and resources, for example, no further coding/journals are required.

4.2.4 Repayment of Salix loans and other loans

The accounting treatment for Salix loans is the same as for other loans, except that repayments need to gross back up the general annual grant (GAG) rebatement.

The account code 720400 ‘Repayment of Salix loans’ has been removed from the academies CoA 2022 to 2023.

This guidance applies to academy trusts and differs from the advice given to local-authority-maintained schools.

4.2.5 Allocation between leadership and teaching accounts code categories

The leadership teaching and non-teaching account codes in the chart of accounts have been included to help trusts with their statutory reporting (financial statements and AR), and it is advised that trusts use these account codes from this perspective.

Note that there are differences between the requirements of the trust’s own financial statements (in accordance with the academies accounts direction (AAD), based on the charities statement of recommended practice (SORP) and other applicable guidance) and the academies AR (which is used to produce the sector annual report and accounts (SARA) in accordance with the government financial reporting manual (FReM), based on International Financial Reporting Standards (IFRS)).

For a trust’s financial statements, section 2.151 of the Academies accounts direction 2024 to 2025 sets out the reporting requirements for management as ‘Management should include senior leadership team members who do not have day-to-day teaching duties. The head of school should always be considered to be management irrespective of any teaching duties.’

The ‘Staff costs (STF0)’ section of the AR guidance sets out the requirement as ‘the leadership category (STF020) should include salaries and wages direct pay costs for senior leadership team members who do not have day to day teaching duties. Leadership would be those persons having authority and responsibility for planning, directing and controlling the activities of a reporting entity, directly or indirectly, including any director (whether executive or otherwise). It should be noted that this breakdown is therefore different to that required by the financial statements between teaching and management costs.’

For trusts that have different reporting requirements for each route, it is advised they adopt one of the requirements, but be mindful of how they will produce the other.

Trusts may be able to meet both requirements through the use of cost centres and/or the flexibility of the final digit in the academies CoA code.

4.2.6 Recharges

Central services contributions from academies to trust (intra trust):

The academies CoA has the following account codes to show academies’ internal contribution towards central services costs where applicable:

• 530990: Trust contribution from academy (income)
• 835170: Contributions from academies to trust (expenditure)

The balances on these account codes must net off to zero across the trust, however, these values are reported in the AR at academy level in the benchmarking tables and are mapped as follows:

• 530990 to BTI170 – Contributions from academies to trust (central services tables), with no mapping to academy benchmarking.
• 835170 to BAI170 – Contributions from academies to trust (academies tables), with no mapping to academy benchmarking.

If a trust wishes to be specific about identified elements of ‘pooled funding’. they could set up additional codes under these headings, for example: under 530990 the trust could set up account codes 530991 for ‘Finance and administration support’, this would be summarised up to 530990 for the purposes of DfE’s financial returns.

Other intra trust recharges:

If the recharge is between academies within the trust, we suggest that the appropriate academies either:

• debits and credits the same appropriate expenditure code in each academy
• sets up an additional local account code under the relevant DfE account code so that these charges can be identified separately if the trust wishes

Any balances should net to zero when reporting at trust level. Balances at academy level will be visible in the academy level benchmarking tables. This ensures expenditure is allocated to the correct field in DfE’s financial returns.

The treatment is different where a trust’s central services pays an academy within the trust a contribution towards rent. There are 2 scenarios set out below. The entries shown are based on internal journal entries, assuming the trust has a single bank account.

Scenario 1 : The academy has a leasehold agreement for the building:

• CR: academy cost centre – 735100 ‘Operating leases’ > ‘Building rent payable’
• DR: trust (central services) cost centre – 735100 ‘Operating leases’ > ‘Building rent payable

Scenario 2 : The academy owns the building:

• CR: academy cost centre – 530990 ‘Trust contribution from academy’
• DR: trust (central services) cost centre – 835170 ‘Contribs from academies to trust’

We appreciate that the descriptions indicate that this is the wrong way round, as in most instances funding is transferred from the academy to the trust, but in this instance it is correct to use them in this way.

Inter-trust recharges:

If the recharge is between trusts and is part of a traded service, then the charge to the trust should be allocated to an income code. However, for seconded staff, you should use account codes 675300/675320 for secondment income. Secondment income is included within the staff costs range as the income should net off against the salary costs, so that your salary costs are shown no higher than they really are.

4.2.7 Leasehold land depreciation

There are only extremely rare circumstances where depreciation should be charged on land specifically, which is why there is no specific chart of accounts code for depreciation against freehold and leasehold land.

The only circumstance may be through such issues as subsidence, but it very rare for depreciation to be charged on land.

Both the AAD and the AR combine land and buildings together in descriptions and reporting requirements but, in practice, depreciation would only be charged against the buildings element for both freehold and leasehold land and buildings.

It may be relevant to impair the land if the value of property in the surrounding area has reduced. Use account code 120910 ‘Leasehold land: impairment charged’.

In the rare circumstances where depreciation of land is required, use 125710 ‘Leasehold buildings – depreciation charged’. This maps into AR category TFD030-B. DfE is content that trusts apply their own accounting policy as DfE replaces some values within individual academy trusts’ land and buildings tables to apply a consistent recognition and depreciation policy across all trusts when producing the SARA.

In addition, DfE does not depreciate land on peppercorn rent sites and are therefore satisfied that both sides of the adjustment are omitted in DfE’s returns.

Further guidance can be found in section 3.23, under the ‘Land and buildings’ heading, in the Academies accounts direction, which provides scenarios of long-term leases.

4.2.8 Teaching school hub expenditure

The academies CoA update for 2024 to 2025 has deleted all teaching school expenditure account codes. This will be followed by the removal of the requirement to report teaching school hub expenditure separately in the AR from 2024 to 2025. Trusts should therefore cease to use account codes 855270 and the 872000s range, and instead post expenditure to the other accounts codes available, in the same way that you would for your other material hub and trading business.

Trusts should allocate all teaching school hub costs onto a separate cost centre as this will still need to be reported as a single line in the financial statements, if material, in the same way that any other trading activity or education would expect to be. See section 3.141 in the Academies accounts direction 2023 to 2024.

There is no change to teaching school hub income account codes or reporting requirements.

5. Updates to the 2025 to 2026 chart of accounts

This section includes:

• New and deleted account codes and form fields
• Updated mappings
• Updated descriptions

There have been several updates to the academies CoA for the 2025 to 2026 financial year.

All changes are shown in the tables below and include:

• 11 new account codes – table 5.1.1
• updated mappings from account codes to academies AR fields – table 5.2.1
• updated descriptions – table 5.3.1

Updates are highlighted in yellow on the ‘academies CoA structures and mapping’ tab within the academies CoA 2025 to 2026 spreadsheet and are also listed on the ‘Change control’ tab within the same document.

The tables below highlight updates to the academies CoA released June 2025 from the previous version released in June 2024.

5.1 New and deleted account codes and form fields

See the following tables to find out what has been updated in the academies CoA 2025 to 2026 release.

Table 5.1.1 – New account codes

Account code	Account code description	Reason for update	Action for trusts
580160	Donated FA - other (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
580210	Donated intangible assets (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
580260	Other capital donations (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
580310	Revenue donations - general (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
580360	Revenue donations - charity (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
580410	Revenue donations - gift aid (Unrestricted)	New code to enable trusts to report donations as unrestricted as well as restricted in the financial statements ‘Donations and capital grants’ note.	Split future income from donated assets onto relevant the relevant ‘restricted’ or ‘unrestricted account code. Description of existing account code assigned ‘restricted’.
675110	Apprenticeship levy - support staff	New account code to enable trusts to report applicable apprenticeship levy costs as support costs in the financial statements and accounts return	From 2025/26, allocate apprenticeship lavvy for support staff to 675110.
720300	Biomass fuel and other renewable energy costs	New code to enable trusts to report renewable energy costs.	If trusts are using another code to report this currently, then to use this new account code from 2025/26.
810220	Curriculum printing and photocopying	New code to enable trusts to report curriculum printing. Currently there is only an account code for support costs.	If trusts are using another code to report this currently, then to use this new account code from 2025/26.
820180	Educational ICT repairs	New code to enable trusts to report curriculum ICT repairs. Currently this is only an account code for support costs.	If trusts are using another code to report this currently, then to use this new account code from 2025/26.
820190	Educational ICT support contact	New code to enable trusts to report curriculum ICT support contract. Currently this is only an account code for support costs.	If trusts are using another code to report this currently, then to use this new account code from 2025/26.
830400	Student placement costs	New code to enable trusts to report student placement costs.	If trusts are using another code to report this currently, then to use this new account code from 2025/26.

5.2 Updated mappings

Table 5.2.1 – Updated mappings

Account code	Account code description	AR (old/new)	B/marking central services (old/new)	B/marking academies (old/new)	Counterparty (old/new)	BFR (old/new)
647100	SF: Other Staff - Support costs: Wages and salaries	No change	No change	BTE030/BAE030 to BTE070/BAE070	No change	No change
647150	SF: Other Staff - Support costs: Overtime	No change	No change	BTE030/BAE030 to BTE070/BAE070	No change	No change
647200	SF: Other Staff - Support costs: Employers national insurance	No change	No change	BTE030/BAE030 to BTE070/BAE070	No change	No change
647300	SF: Other Staff - Support costs: Employers pension contribution	No change	No change	BTE030/BAE030 to BTE070/BAE070	No change	No change

5.3 Updated descriptions

Table 5.3.1 – Updated descriptions

Account code	Description column reference	Academies CoA previous description	Academies CoA updated description
580150	Amend L3 description	Donated fixed assets - other	Donated fixed assets - other (Restricted)
580200	Amend L3 description	Donated intangible assets	Donated intangible assets (Restricted)
580250	Amend L3 description	Other capital donations	Other capital donations (Restricted)
580300	Amend L3 description	Revenue donations - general	Revenue donations - general (Restricted)
580350	Amend L3 description	Revenue donations - charity	Revenue donations - charity (Restricted)
580400	Amend L3 description	Revenue donations - gift aid	Revenue donations - gift aid (Restricted)
675150	Amend L3 description	Ex-gratia/severance - teaching	Ex-gratia/severance - teaching and educational support staff
675170	Amend L3 description	Ex-gratia/severance - support	Ex-gratia/severance - support staff
675200	Amend L3 description	Redundancy -  teaching	Redundancy -  teaching and educational support staff
675250	Amend L3 description	Other restructuring -  teaching	Other restructuring -  teaching and educational support staff
675270	Amend L3 description	Other restructuring - support	Other restructuring - support staff
675300	Amend L3 description	Secondment income -  teaching	Secondment income -  teaching and educational support staff
675320	Amend L3 description	Secondment income - support	Secondment income - support staff
675500	Amend L3 description	Recruitment - teaching	Recruitment - teaching and educational support staff
675550	Amend L3 description	Staff advertising - teaching	Staff Advertising - teaching and educational support staff
675560	Amend L3 description	Staff advertising - support	Staff Advertising - support staff
675600	Amend L3 description	DBS checks - teaching	DBS checks - teaching and educational support staff
675650	Amend L3 description	Staff training - teaching	Staff training - teaching and educational support staff
675700	Amend L3 description	Other Ind Emp Expense - teaching	Other Ind Emp Expense - teaching and educational support staff
675720	Amend L3 description	Other Ind Emp Expense - support	Other Ind Emp Expense - support staff
675750	Amend L3 description	Supply insurance - teaching	Supply insurance - teaching and educational support staff
675770	Amend L3 description	Supply insurance - support	Supply insurance - support staff
675810	Amend L3 description	Professional subscriptions - teaching	Professional subscriptions - teaching and educational support staff
675820	Amend L3 description	Professional subscriptions - support	Professional subscriptions - support staff
675820	Amend L3 description	Professional subscriptions - non teaching staff	Professional subscriptions - support
820160	Amend L3 description	Educational telephony and connectivity costs	Educational telephony, connectivity and broadband costs
830000	Amend L2 description	School trips	School trips, visits and placements
845100	Amend L3 description	Agency teaching staff long term	Agency teachers long term
845150	Amend L3 description	Agency teaching staff short term	Agency teachers short term

6. Using the academies CoA with automation

The automation functionality is based on DfE’s academies CoA and allows DfE to automatically match your trial balance data and allocate it to the right part of the online forms using the mappings identified in the ‘ACoA structure and mapping’ tab of the published academies CoA.

Automation provides trusts with the opportunity to produce their draft financial statements as the data automatically populates a template found within the AR. The trust’s data will also be used to prepopulate one third of the following year’s BFR.

For those using the automation functionality, DfE has providing a mapping report that compares the trust’s FMS data, at account code level, with the populated AR. This enables trusts to understand how their trial balance data has populated the AR.

For more information about automation, follow the links provided below.

7. Further enquiries

7.1 Academies CoA enquiries

If you have further questions about the academies CoA, you can contact DfE using the . Put ‘Academies chart of accounts’ at the top of your enquiry.

7.2 Automation information and enquiries

If you would like to know more about automation, see the Guide to automating the academies accounts return and financial statements.

If you would like to know more about which FMS suppliers offer the academies CoA and automation, see Choosing a trust’s financial management system (FMS).

If you would like to get in touch to find out more about adopting automation, you can contact DfE using the . Put ‘Automation’ at the top of your enquiry.