Guidance

Financial assurance: monitoring post-16 funding for 2026 to 2027

Updated 3 September 2026

Applies to England

Understanding our terminology

In this guidance:

• ‘we’ means the Department for Education (DfE) and the Secretary of State for the Department for Work and Pensions (DWP) acting through the DfE
• ‘you’ and ‘providers’ include colleges, higher education institutions, training providers, local authorities, schools, academies, and employers that receive funding from us to deliver education and training
• ‘learners’, ‘students’ and ‘apprentices’ mean people whose education or training we fund
• ‘post-16’ includes 16 to 19 study programmes, T Levels, apprenticeships, adult skills fund (ASF) provision, support funding and advanced learner loans

Introduction and purpose of this document

Use this guidance to understand the post-16 funding rules monitoring (FRM) reports for the 2026 to 2027 funding year (1 August 2026 to 31 July 2027).

The guidance explains:

• the reports we produce
• what the reports mean
• what action you need to take
• what action we may take if we identify data quality or funding errors

We publish FRM reports through the post-16 monitoring dashboard. You should review these reports regularly as part of your data quality and funding assurance processes.

This guidance is for providers who have a funding agreement with us. It is intended for staff who submit data or review data quality.

You must read this guidance alongside the funding rules and other documents that apply to your provision. You are responsible for making sure your data returns and funding claims are accurate. Errors may affect your funding.

Documents you should read

For the 2026 to 2027 funding year, you should refer to:

• Specification of the Individualised Learner Record for 2026 to 2027
• Provider Support Manual
• Adult skills fund: funding and performance management rules 2026 to 2027
• DWP funded adult skills fund: funding rates and formula 2026 to 2027
• Earnings adjustment statement (EAS)
• Advanced learner loans funding and performance management rules: 2026 to 2027
• Advice: funding rules for 16 to 19 provision 2026 to 2027
• 16 to 19 funding: 2026 to 2027 rates and formula
• Funding guidance for young people: ILR funding returns
• Record your T Level data correctly in academic year 2026 to 2027
• T Levels funding guide 2026 to 2027
• T Level industry placements: delivery guidance
• Apprenticeship funding rules 2026 to 2027

For learners who started before 1 August 2026, refer to the documents that applied on the learner’s first day in learning.

There is no set review date for this document. However, to ensure the reports remain fit for purpose, we will update it in response to feedback or in-year rule changes.

Why we monitor post-16 funding

We monitor post-16 funding to:

• support delivery and operation of post-16 funding systems
• check that funded provision meets funding rules and policy objectives
• help make sure public money is used for its intended purpose
• support assurance, audit, funding reconciliation and payment processes

We help providers:

• understand and apply funding rules
• complete data returns

We also monitor providers and employers to make sure funding is claimed and used correctly. Where necessary, we investigate potential misuse of funding, recover funds and take action against those responsible.

How we use data

We use data you submit through the Individualised Learner Record (ILR), and other sources such as:

• the Earnings Adjustment Statement (EAS)
• Funding Claims
• data shared by the Student Loans Company (SLC)

Monitoring your data throughout the year helps identify and resolve emerging issues sooner. This improves data quality, reduces the risk of problems later in the funding year and helps in-year processes run smoothly.

How we share data with you

We share the FRM reports through the post-16 monitoring dashboard, which you can access via View your education data (VYED).

We usually publish the first dashboard each year in December after the R04 ILR return. We then publish updated reports monthly after each ILR submission window closes and quality assurance checks are complete. We publish the expected release dates for updates on the dashboard landing page.

We also share devolved adult skills fund data with the relevant strategic authorities to support their assurance activities.

Accessing the dashboard

To access the dashboard, you need a DfE Sign-in account with access to VYED and the post-16 monitoring dashboard. You can check your access by going to the services section of your DfE sign-in account.

If you do not see VYED in your list of services, or do not see the heading ‘Data quality assurance’ and a link for ‘Post-16 monitoring reports dashboard’, you do not have access. Request access from your organisation’s approver.

To open the dashboard on VYED:

• select the ‘Show’ button beneath the heading ‘Data quality assurance’
• select the arrow beside ‘Post-16 monitoring reports dashboard’
• select ‘Dashboard’

Using the dashboard

You should use the dashboard as part of your regular data review and submission process. Check that your data and supporting evidence match, are accurate, and meet the relevant funding rules.

We recommend submitting data before R04, where possible. This gives you more time to identify and correct errors before funding processes take place.

The dashboard includes funding values to show the potential funding impact of errors that remain unresolved at year-end for reports where we recover funding.

Funding values are based on:

• year-to-date earnings for adult skills fund provision
• learner-level funding for 16 to 19 provision
• Student Loans Company payments for advanced learner loans
• payments data for apprenticeships

When we will contact you

We usually contact providers after the R06 or R10 ILR returns, which are key census points.

We may contact you about errors identified through your FRM reports and ask you to:

• correct data errors
• provide evidence to support your data

If you do not respond or take appropriate action, we may act in line with the terms of your funding agreement.

We may also contact you after R14 to carry out further assurance work and confirm error values before issuing reconciliation statements.

We use your R14 ILR return and final funding claim to calculate any funding that has been overclaimed, as identified by your FRM reports.

Recovering overclaimed funding

How we recover overclaimed funding depends on how the provision is funded.

Grant-funded provision

We record any overclaimed funding as an adjustment to your reconciliation statement.

We use your R10 ILR return to estimate how FRM errors could affect your final funding position. We include these estimates in your year-end funding reconciliation statement.

These values are provisional and may change as you update your ILR data between R10 and R14.

Contract-funded provision

We recover overclaimed funding by offsetting the value against future payments.

Report details

The following sections explain each FRM report and summarise changes from 2025 to 2026. For each report, we explain:

• what has changed since last year
• which funding streams it covers
• why we monitor it
• what you need to do
• what we will do

Summary of changes since last year

We have removed the FRM37 report on apprenticeship off-the-job training (OTJT) hours below the minimum. Last year this report only covered continuing apprentices who started before 1 August 2025. Apprentices who started on or after 1 August 2025 are subject to different off-the-job training requirements. You can review these through the provider data self-assessment toolkit (PDSAT).

We have made changes to existing reports:

• FRM01 - learners repeating a previously achieved learning aim

We have updated the logic for this report to reduce duplication in your data.

• FRM27 - continuing or completed learning aims that are now reported as withdrawn on or before 31 July of the previous funding year

In previous years we asked you to repay FRM27 funding through the EAS. However, we recognise that asking you to do this placed an additional administrative burden on providers. From 1 August 2026, you no longer need to follow this process. We will calculate and confirm any recovery with you after the R14 ILR return. You do not need to take any in-year action for this report, other than to correct any data errors - do not submit any in-year repayments for FRM27 through the EAS.

FRM01 – Learners repeating a previously achieved learning aim

Changes from previous funding year

From this year, if an apprenticeship English or maths aim triggers both FRM01 and FRM13, the aim will only appear in your FRM13 report. The same aim will no longer appear on both reports.

Funding streams reviewed

• adult skills fund (formula-funded provision)
• apprenticeships (from 1 May 2017)

Summary

We do not fund learners to repeat a regulated qualification they have already achieved.

This does not apply to:

• English and maths aims delivered through the ASF
• GCSEs where the learner has not achieved grade 4 or above

For apprenticeships, you must not use funding to pay for training for knowledge, skills and behaviours the apprentice has already attained.

What you need to do

You must code aims which are not eligible for funding as Funding model code 99 (Non-funded (includes indirect DfE funding)). If the aim is continuing from a previous year, you will need to follow the provider support manual guidance on correcting aims with an incorrect funding model after the R14 hard close submission.

For apprenticeships, you may need to review and renegotiate the price and off-the-job training hours, ensuring that minimum duration requirements can still be met.

What we will do

We will recover any funding overclaim for errors that remain in your R14 data return.

FRM06 - Continuing learners from last academic year who do not appear in this year’s ILR

Changes from previous funding year

None

Funding streams reviewed

• adult skills fund (formula-funded provision)
• apprenticeships (from 1 May 2017)
• advanced learner loans
• 16 to 19 study programmes
• T Levels

Summary

Your current year’s ILR must include any learning aims which were reported as continuing in the previous year’s final ILR return, even if the actual end date is in the previous funding year. Aims are identified as continuing when the Completion status is code 1.

Failure to report timely and accurate withdrawals data in your previous year’s R14 return may have resulted in a funding overclaim. It may also affect your qualification achievement rates (QARs).

What you need to do

You must report this data to us. You must report all withdrawals within three months of the learner finishing and by the final collection of the funding year.

What we will do

We may contact you in-year to understand the reasons for this data error and ensure data is reported accurately. If correcting this data triggers FRM27, then we will recover any funding overclaim from that report for errors that remain in your R14 data return.

FRM13 – Learners undertaking English or maths within an apprenticeship when they have already achieved level 1 or above

Changes from previous funding year

None

Funding streams reviewed

• apprenticeships (from 1 May 2017)

Summary

We will fund an apprentice up to level 2 in English or maths or both subjects where they do not already hold a suitable equivalent qualification. For 19+ apprentices, English and maths are an optional part of the programme. Where the apprentice already holds approved level 1 qualifications, they must start, continue to study, and take the assessments for a level 2 English or maths.

The latest funding rules confirm that apprentices with GCSE grades D to G or grades 3 to 1 have already met the level 1 requirement. They are not eligible for further funding at entry level or level 1.

What you need to do

You must recode the aims with Funding model code 99 (Non-funded (includes indirect DfE funding)) or follow the provider support manual guidance on correcting data errors after the R14 hard close submission of the previous year (aims with an incorrect funding model).

What we will do

We will recover any funding overclaim for errors that remain in your R14 data return.

FRM20 – Loans learning not being recorded in ILR

Changes from previous funding year

None

Funding streams reviewed

• advanced learner loans

Summary

You must accurately complete all ILR fields for loans-funded learners and make ILR returns as required in the ILR specification and the provider support manual.

What you need to do

If the learner has passed the initial liability point for provision funded through an approved loan, you must record the learning aim as follows:

• record Funding model code 99 (Non-funded (includes indirect DfE funding))
• record the advanced learner loans indicator (Learning delivery FAM Type ADL, code 1)
• do not record a source of funding

If a learner leaves before the initial liability point or never attends, you must confirm this to SLC using the learning provider portal. You must not claim any funding from SLC.

What we will do

Where your data does not support the funding that you have received from SLC or claimed from the loan’s bursary, we will take action to get this corrected. We will also use this data to support our performance management processes.

FRM27 – Continuing or completed learning aims that are now reported as withdrawn on or before 31 July of the previous funding year

Changes from previous funding year

We have changed the way you pay back funding relating to this report, see the updated information in the section ‘What you need to do’ below.

Funding streams reviewed

• adult skills fund (formula-funded provision)
• apprenticeships (from 1 May 2017)
• advanced learner loans

Summary

If a learner is continuing learning at the final R14 collection at the end of the year, but you record in the subsequent ILR year that they should have left in the previous ILR year, you may have earned funding that you need to repay.

This report identifies funding that may be recovered because a withdrawal was reported late. If the error extends into multiple previous years, the recovery could exceed the amount shown as we only show the previous year’s funding.

What you need to do

In previous years we have asked you to pay back funding related to FRM27 through the EAS. However, we will now contact you separately after the R14 return to recover the funding that relates to FRM27.

You do not need to take any in-year action for this report.

Do not submit repayments for FRM27 through the EAS.

What we will do

We will recover any funding overclaim for errors in your data after the R14 return. As this error will relate to previous funding years, we will not process this recovery through final claims and reconciliation processes for the current year, but we will account for previous years’ reconciliation processes.

FRM30 – Students with more than 40 planned hours a week

Changes from previous funding year

None

Funding streams reviewed

• 16 to 19 study programmes
• T Levels

Summary

While there is no minimum number of hours that a study programme must have, planned hours must not exceed 40 hours per week for any student. Study programme planned hours reflect the hours planned for the academic year whereas T Level planned hours are recorded for the length of the T Level programme.

What you need to do

You must adjust the planned learning hours to ensure that the student is not studying more than 40 hours per week and both the study programme’s planned hours and dates reflect this. Planned learning hours must be realistic, deliverable and supported by auditable evidence that the activity is timetabled and exists.

When a student has successfully completed their study programme significantly earlier than the planned end date, you must reduce the planned hours as appropriate to the actual period of attendance.

When a student withdraws from one or more aims within the first 6 weeks of a programme, you must remove all the planned hours for the aim from the total planned hours, unless excluding the hours already delivered within the first 6 weeks would make a material difference to the student’s funding band. In those cases, you can include the hours already delivered in the planned hours.

What we will do

We may contact you in-year to ensure data is reported accurately.

FRM56 – 16 to 19 study programmes with planned learning hours but no regulated qualifications

Changes from previous funding year

None

Funding streams reviewed

• 16 to 19 study programmes

Summary

Timetabled hours for non-qualification activity should be recorded in the Planned employability, enrichment, and pastoral hours field. In most cases, young people should be enrolled in learning that leads to:

• an external certificate offered by a regulated awarding organisation and approved on the DfE list of qualifications approved for funding 14 to 19
• a substantial work placement to prepare them for progression to an apprenticeship or other employment
• a T Level

What you need to do

If you are not delivering any qualification hours, you must report the Planned learning hours field as 0. Non-qualification learning aims should be recorded in the Planned employability, enrichment, and pastoral hours field.

For non-qualification activity to be eligible for funding, you must be able to evidence that you have incurred a cost in delivering the activity that is proportionate to the amount of funding being recorded for this activity, and be able to demonstrate that it improves either progression to further levels of study or entry into employment.

What we will do

We may contact you in-year to understand the reasons for this data error and ensure data is reported accurately. We may ask to review evidence of cost and need and how value can be demonstrated.

FRM69 – Proportion of planned employment, enrichment and pastoral (EEP) hours is 50% or more of total planned hours

Changes from previous funding year

None

Funding streams reviewed

• 16 to 19 study programmes

Summary

In most cases, young people should be enrolled either in learning that leads to:

• an external certificate offered by a regulated awarding organisation and approved on the DfE list of qualifications approved for funding 14 to 19
• a substantial work placement to prepare them for progression to an apprenticeship or other employment
• a T Level

We have excluded students who have self-declared any learning difficulties and disabilities (LDD) or health problems or have been reported as requiring additional support.

What you need to do

You must ensure that you have correctly recorded planned learning hours for any qualifications being delivered and recorded non-qualification delivery as EEP.

For non-qualification activity to be eligible for funding, you must be able to evidence that you have incurred a cost in delivering the activity that is proportionate to the amount of funding being recorded for this activity, and be able to demonstrate that it improves either progression to further levels of study or entry into employment.

What we will do

We may ask to review evidence of cost and need in-year to ensure that data is accurate, and value can be demonstrated. Your risk of audit will increase where EEP exceeds 50% of study programme hours.

FRM71 – Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September

Changes from previous funding year

None

Funding streams reviewed

• 16 to 19 study programmes
• T Levels

Summary

You must calculate the planned learning hours (PLH) for a student’s study programme when they are first enrolled. Study programme planned hours reflect the hours planned for the academic year whereas T Level planned hours are recorded for the length of the T Level programme.

What you need to do

When a student successfully completes their study programme significantly earlier than the planned end date, you must reduce the planned hours as appropriate to the actual period of attendance.

When a student withdraws from one or more aims within the first 6 weeks of a programme, you must remove all the planned hours for the aim from the total planned hours, unless excluding the hours already delivered within the first 6 weeks would make a material difference to the student’s funding band. In those cases, you can include the hours already delivered in the planned hours.

What we will do

We may contact you in-year to ensure data is reported accurately.

FRM72 – Changes to actual end date or planned end date after R14 of previous year

Changes from previous funding year

None

Funding streams reviewed

• adult skills fund (formula-funded provision)
• apprenticeships (from 1 May 2017)
• advanced learner loans

Summary

The learning planned end date must not change between funding years. You can only amend this date in the first ILR year to correct administrative errors. You must not change this date to reflect slow progress, illness or similar circumstances.

If a learning actual end date was recorded for a learning aim in the previous year’s R14 file and the aim continues to be returned in the current year, this date must not be changed.

For apprenticeship standards on a programme aim, the learning actual end date must not be changed once the end point assessment (EPA) period has been completed. You must record the date the EPA is completed in the achievement date field, regardless of the outcome.

What you need to do

You must reinstate the actual end date, planned end date, or both, as recorded in the previous year’s R14 return.

If you changed the learning actual end date between years:

• if the learner completed learning but failed the assessment, record a new learning aim for any new learning being delivered to achieve the qualification
• if the learner returned from a break in learning, record a new aim and record the restart indicator (Learning Delivery Funding and Monitoring Type = RES)
• if the end date was reported in error and the learner is continuing learning, change the Completion status to code 6, report a new instance of the aim and record the restart indicator

If you changed the planned end date between years, learning is continuing in the current funding year, and the planned end date has now been identified as significantly incorrect:

• change the Completion status to code 3 ‘withdrawn’
• complete the Withdrawal reason using code 40 ‘Learner has transferred to a new learning aim with the same provider’
• record a Learning actual end date of 1 August of the current year
• record a new learning aim with the same Learning aim reference and a Learning start date of 2 August of the current year
• on the new aim, record the correct planned end date and the restart indicator
• as applicable, complete the Funding adjustment for prior learning field

If you have reported a learning planned or actual end date in error, refer to the Provider Support Manual section Making changes and correcting errors for more details to record this correctly.

What we will do

We will recover any funding overclaim for errors that remain in your R14 data return.

Other areas we monitor internally

We also monitor some areas internally to help develop future systems and policy, and to identify issues that may be included in future reports. We conduct internal monitoring to identify and address issues such as double funding for the same learner. We also review any funding claims you submit, including your EAS, to ensure they are accurate and represent value for money. We may contact you to better understand your data or if we identify any activity that suggests a funding risk.