2025–26 historical guidance. This is what DfE published for 2025–26 and it may have been superseded. Read the current FRM27
Continuing or completed learning aims that are now reported as withdrawn on or before 31 July of the previous funding year
A funding monitoring report identifies records and patterns that DfE wants providers to investigate and be able to explain. Appearing on one does not by itself mean a record is wrong. Many flagged records are correct and simply need their evidence produced; others turn out to need a correction.
Where this comes from
Every word below is DfE’s own, read from the published guidance on 19 September 2026. Nothing in this section was written by FEFunding.
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 is to give notice of potential clawback for any overclaim resulting from late reporting of the data. If the error extends into multiple previous years, the recovery could exceed the amount shown as we only show the previous year’s funding.
Funding streams reviewed
- DfE ASF (formula-funded provision)
- apprenticeships (from 1 May 2017)
- advanced learner loans
What you need to do
You can calculate and repay the overclaim in-year through the EAS, recording a negative figure in the ‘authorised claims’ adjustment type. You do not need our permission to use this adjustment type to pay back funding. However, please let us know the details behind the adjustments you are repaying funding for by contacting our Customer Help Portal, selecting the ‘DfE returns and data requests’ option. The DfE funded adult skills fund: funding rates and formula guide provides further guidance on this – see ‘recording late data in the ILR’.
What we will do
We will recover any funding overclaim for errors that remain in your R14 data return once we have confirmed any adjustments reported through the EAS. 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 year’s reconciliation processes.
Changes from previous funding year
None
What this means in practice
The Academy does not yet have an explanation of FRM27 that it stands behind, so it is showing you DfE’s wording and nothing of its own. We would rather say that than publish a paragraph nobody has checked against the guidance above. Ask about your specific situation or tell us this is missing.
Funding streams this report reviews
DfE also names advanced learner loans. The Academy has no section for that stream yet, so it is listed here as published rather than mapped onto something only approximately similar.
FRM27 in other funding years
Working through it in your own system
- Read the official wording for this report and note exactly which records it identifies.
- Find those records in your own data using the fields the report names.
- For each one, decide whether the record is correct and simply needs its evidence produced, or genuinely wrong.
- Trace a wrong record back to the entry in your source system that produced it, rather than to the file it appeared in.
- Correct it at that entry, regenerate and resubmit.
- Keep the evidence and the reason for the change together, so the record is explainable at audit.
The Academy has no verified supplier guidance for this report yet. Menu locations differ between product versions and between colleges on the same version, so we do not publish navigation we have not confirmed. The steps above are what has to be true in the data, which is the same in every system.
If the record does turn out to be wrong. Correct the record in the system where the data is entered, then regenerate the ILR file and resubmit it. Editing the generated file directly removes the symptom and leaves the cause in place, so the same record returns at the next submission with nobody expecting it. Keep a note of what was changed and why: that note is what makes the correction explainable later.