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v5.2024.9
August 06, 2024

MAT Finance - Latest version of DfE Chart of Accounts 7.0.0

Config > Finance > Global Configuration

The DfE Chart of Accounts Version has been updated to the latest version 7.0.0, this is a mandatory change.

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Finance > Config > Ledger Codes

With this update, the following new and amended Ledger Codes will be affective in the Financial Year 24/25. No changes have been made to 23/24.

Note: Users will need to be given access through Config > Finance > Data Access Control to the new Ledger Codes.


  • New Ledger Codes


CodeNotes from DfE Update
360200New Payroll Control account code in response to sector queries
360300New Payroll Control account code in response to sector queries
360350New Payroll Control account code in response to sector queries
360400New Payroll Control account code in response to sector queries
370370New account code for 'Actuarial gain/loss derecognised surplus' to cater for trust treatment of pension surpluses in their balance sheet
525210To provide specific account code for Feed in Tariff and RHI income
525450To provide specific account code for Sundry Parental Income
530660To provide specific account code for Electrical Vehicle charge point income
624100New account codes created for allocation of non-specific direct staff costs such as Student, pastoral and behaviour support staff
624150New account codes created for allocation of non-specific direct staff costs such as Student, pastoral and behaviour support staff
624200New account codes created for allocation of non-specific direct staff costs such as Student, pastoral and behaviour support staff
624300New account codes created for allocation of non-specific direct staff costs such as Student, pastoral and behaviour support staff
675480New account code for Occ Health to replace 855270
675810New account code for 'Professional subscriptions - teachers' in response to sector queries
675820New account code for 'Professional subscriptions - non-teaching staff' in response to sector queries
735310New account code for 'On-site servers' following DfE requirement for trusts to report ICT costs in greater detail in the BFR
735320New account code for 'Laptops, desktop computers and tablets' following DfE requirement for trusts to report ICT costs in greater detail in the BFR.
735410New account code for 'Operating leases - Solar panels' in response to sector queries
735500New account code for 'Operating leases - Vehicles' in response to sector queries
760680New account code for 'Accommodation Service Charge' in response to sector queries
810510New account code for 'Alternative provision' in response to sector queries
820110New account code for 'Educational laptop/desktop bundles' following DfE requirement for trusts to report ICT costs in greater detail in the BFR.
820160New account code for 'Educational telephony and connectivity costs' following DfE requirement for trusts to report ICT costs in greater detail in theh BFR.
820170New account code for 'Educational server costs' following DfE requirement for trusts to report ICT costs in greater detail in the BFR.
820310New account code for 'ICT Admin laptops, desktop, tablets and peripherals' following DfE requirement for trusts to report ICT costs in greater detail in the BFR.
820330New account code for 'ICT server costs (not leased or capital)' following DfE requirement for trusts to report ICT costs in greater detail in the BFR.
830170New account code for 'School trips - swimming' in response to sector queries
835590New account code for 'Administration - other non-curriculum costs' in response to sector queries
840110New account code for 'Vehicle fuel costs' in response to sector questionnaire
840120New account code for 'Vehicle service/maintenance costs' in response to sector questionnaire
840130New account code for Taxes, tolls, congestion/ULEZ charge' in response to sector questionnaire


  • Amended Ledger Codes
CodeUpdatedNotes from DfE Update
510110AR field name changeStudent support funding
647100Amend L2 descriptionOther Staff - Support Costs
647150Amend L2 descriptionOther Staff - Support Costs
647200Amend L2 descriptionOther Staff - Support Costs
647300Amend L2 descriptionOther Staff - Support Costs
675440Amend L3 descriptionChildcare vouchers and other salary sacrifice scheme costs
675800Amend L3 descriptionRefreshments and hospitality costs for staff
735100Amend L3 descriptionLand and building rent payable
735300Amend L3 descriptionTelephony & connectivity
735300BFR field descriptionICT costs - connectivity
735300BFR field reference336
735400BFR field descriptionNon - Staff Costs
735400BFR field reference378
740100BFR field descriptionNon - Staff Costs
740100BFR field reference378
760710Amend L3 descriptionRevenue expenditure from capital funding (Premises)
810400BFR field descriptionICT costs - other hardware
810400BFR field reference341
810500Amend L3 descriptionExternal Education Providers (Excl Alternative Provision)
820100BFR field descriptionICT costs - other hardware
820100BFR field reference341
820150BFR field descriptionICT costs - IT learning resources
820150BFR field reference338
820300BFR field descriptionICT costs - IT support
820300BFR field reference342
820320Amend L3 descriptionICT Admin Hardware (not capital)
820320BFR field descriptionICT costs - other hardware
820320BFR field reference341
820350Amend L3 descriptionICT Admin Repairs
820350BFR field descriptionICT costs - IT support
820350BFR field reference342
820370Amend L3 descriptionICT Admin Software (not capital)
820370BFR field descriptionICT costs - Administration software and systems
820370BFR field reference339
820400Amend L3 descriptionICT Admin Licences
820400BFR field descriptionICT costs - Administration software and systems
820400BFR field reference339
820420Amend L3 descriptionICT Admin Broadband, connectivity and telephony
820420BFR field descriptionICT costs - connectivity
820420BFR field reference336
820450Amend L3 descriptionICT Admin Consumables
820450BFR field descriptionICT costs - other hardware
820450BFR field reference341
820470BFR field descriptionICT costs - other hardware
820470BFR field reference341
820500BFR field descriptionICT costs - IT support
820500BFR field reference342
820520BFR field descriptionICT costs - IT support
820520BFR field reference342
820550BFR field descriptionICT costs - Administration software and systems
820550BFR field reference339
820570BFR field descriptionICT costs - IT support
820570BFR field reference342
835100Amend L3 descriptionSubscriptions - Curriculum
835270Amend L3 descriptionMarketing and PR
835450CoA - Account Code835450 - Do not use
835550Amend L3 descriptionRefreshments and hospitality - non-staff
840100Amend L3 descriptionVehicle costs - other
855270CoA - Account Code855270- Do not use
855400Amend L3 descriptionEducation psychology consultancy (External strategic)
855420Amend L3 descriptionSpeech and language consultancy (External strategic)
855450Amend L3 descriptionSEN consultancy (External strategic)
865300Amend L3 descriptionTrustees/Trust Director - travel
865350Amend L3 descriptionTrustees/Trust Director - subsistence
865400Amend L3 descriptionTrustees/Trust Director - other reimb.
865410Amend L3 descriptionRevenue expenditure from capital funding (Supp's & serv's)
872100CoA - Account Code872100 - Do not use
872150CoA - Account Code872150 - Do not use
872200CoA - Account Code872200 - Do not use
872500CoA - Account Code872500 - Do not use
872550CoA - Account Code872550 - Do not use
872600CoA - Account Code872600 - Do not use
872650CoA - Account Code872650 - Do not use
872700CoA - Account Code872700 - Do not use
872750CoA - Account Code872750 - Do not use
872950CoA - Account Code872950 - Do not use