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Glossary

EAS

Earnings adjustment statement

The route for claiming funding that the ILR cannot generate on its own, submitted alongside the return rather than instead of it.

In full

Most funding is earned by what is recorded in the ILR: the record goes in, the calculation reads it, and the earnings follow. Some funding does not work that way, because there is no ILR record that would produce it. The earnings adjustment statement is how that funding is claimed.

It is a claim rather than a by-product of the data, which is why it gets attention in a funding review: an ILR-derived earning can be traced back to a learner record, and an EAS line has to be justified on its own terms with its own evidence.

What may be claimed on an EAS, and how each line is evidenced, is set for the funding year. Work from the guidance for the year you are claiming in rather than from last year's approach.

Where this comes up