CI simple tpl

<?php

class Controller extends CI_Controller{

    public function __construct(){
        parent::__construct();
    }

    public fuction index(){
        $data['content_view'] = 'path/to/content/view';
        $this->load->view('tpl',$data);
    }
}

//tpl.php

<?php $this->load->view('header'); ?>
<?php $this->load->view($content_view); ?>
<?php $this->load->view('footer');