ESFA Budget Forecast Return 2026 and DfE updates - August 2026

IRIS Financials includes a Microsoft SQL Server Reporting Services (SSRS) report that helps you complete the Education and Skills Funding Agency (ESFA) Budget Forecast Return. This release updates that report and updates the Chart of Accounts configuration for the DfE database model and the original PSF Chart of Accounts model.

This release applies to the Standard Education database model and the DfE database model, on both V600 and V700.

Important information

Item Detail
Academic year 2025 to 2026
Submission deadline 24 September 2026
Standard Education model index grouping EFABFR263YR – EFA Budget Forecast 26 3 Year
DfE database model index grouping BFR202526 – Budget Forecast/Outturn 2025/26
Document reference TM-200825-V6-2026

For guidance on completing the return, see the Academies Budget Forecast Return guidance on GOV.UK. This page also has a spreadsheet showing the format and groupings the return needs.

What's included in this release

Updated EFA Budget Forecast Return report

  • An updated EFA Budget Forecast Return report is added to the Standard Reports folder of the PSF Live Reports reporting pack.

Updated index groupings for the standard Chart of Accounts model

  • Index groupings for the standard Chart of Accounts model are updated for the 2025/26 academic year.

Updated index groupings for the DfE Chart of Accounts model

  • Index groupings for the DfE Chart of Accounts model (version 9.0.0) are updated for the 2025/26 academic year, including new codes used in the 2025/26 Academy Return upload.

New DfE Chart of Accounts changes for 2026/27

  • This release includes DfE Chart of Accounts changes for the 2026/27 academic year (version 10.0.0). These changes don't affect your 2025/26 return. They prepare your Chart of Accounts for changes DfE has announced for 2026/27, and DfE may make further changes to the chart during that academic year.

Stored procedure fix for report groupings 330 to 378

  • The report's stored procedure is amended to reinstate report groupings for codes 330 to 378. These groupings had been lost from an earlier version of the report.

New SQL script for 2025/26 index groupings

  • A new SQL script reapplies Budget Forecast Return groupings to your 2025/26 indexes, for codes 102, 213, 530 and 378 (DfE Chart of Accounts) and 102RI, 213RI, 378RE and 530CI (PSF Chart of Accounts). DfE had not previously confirmed these changes as backdated.

Security update for new DfE nominals

  • The new DfE nominals for 2026/27 are loaded with a security role called DFE_2627, which hides them from users outside your administration group by default. Your administrators need to apply local security roles to the new nominals to make them visible to other users who need them.

Install the updated report

PS Cloud customers

IRIS applies this update automatically across the PS Cloud Education estate.

If you need to apply the update to an individual server, use the AutoUpdater package EFA Budget Forecast Return 202627 V1.0.1.abp. This package installs the report and applies the Chart of Accounts changes to both the Standard model and DfE databases.

You also need to apply the script BFR updates 09-04-2026.sql.

On-premise customers

Use the AutoUpdater package EFA Budget Forecast Return 202627 V1.0.1.abp to install the report and apply the Chart of Accounts changes to both the Standard model and DfE databases.

You also need to apply the script BFR updates 09-04-2026.sql.

Alternatively, install the report and apply the configuration scripts manually, using the Reporting Services browser app or the Reports pages of Reporting Services, and Microsoft SQL Server Management Studio.