2025–26 historical guidance. This is what DfE published for 2025–26 and it may have been superseded. Read the current FRM72
Changes to actual end date and/or planned end date after R14 of previous 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
The learning planned end date must remain the same between teaching years. It can only be amended outside of the qualifying period within the first ILR year, and only to correct administrative errors – it cannot be revised to account to cover scenarios such as slow progress or illness. If a learning actual end date was recorded in the previous year’s R14 file and the aim continues to be returned in the current year, then the learning actual end 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. Once the EPA has been completed, you record this date in the achievement date field, regardless of the outcome.
Funding streams reviewed
- DfE ASF (formula-funded provision)
- apprenticeships (from 1 May 2017)
- advanced learner loans
What you need to do
Change to actual end date between years
You must re-instate the actual end date that was recorded at R14. If the learner completed learning, but failed the assessment, any new learning being delivered to achieve the qualification must be reported as a new learning aim record. Where a learner has returned from a break in learning, you should create a new aim. If the learner is continuing in learning, and the end date was reported in error, you need to change the Completion status to code 6 (Learner has temporarily withdrawn from the aim due to an agreed break in learning), report a new instance of the aim and record the restart indicator. See the provider support manual section 5 for more details on doing this correctly.
Change to planned end date after R14
You must re-instate the planned end date that was recorded at R14. Where learning is continuing into this academic year, set the Completion status to code 3 (The learner has withdrawn from the learning activities leading to the learning aim) and complete the Withdrawal reason using code 40 (Learner has transferred to a new learning aim with the same provider) and record a Learning actual end date of 1 August of the current year. See the provider support manual section 5 for more details on doing this correctly.
What we will do
We will recover any funding overclaim for errors that remain in your R14 data return.
Changes from previous funding year
New report
What this means in practice
The Academy does not yet have an explanation of FRM72 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.
FRM72 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.