Checklist: R04 ILR return readiness: 2026 to 2027

Make sure every 16 to 19 student funded at 1 November 2026 is in the R04 file

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: MIS or ILR officer, with Enrolment, admissions or registry staff, Curriculum manager or head of department, Head or director of MIS

What

Check that every student who started a 16 to 19 funded programme on or before 1 November 2026 is in the file with the right start date, and that students who left before the end of the qualifying period are recorded as withdrawn.

Why

DfE uses the R04 student figure at 1 November for in-year growth, and has said it will base 2027 to 2028 allocations solely on student numbers from the start of the year as returned in R04. It asks institutions to complete their data returns as accurately as possible from September to November, to record student numbers. The 16 to 19 funded student summary report shows the 1 November position in its own columns.

How (our recommendation)

Take a list of 16 to 19 enrolments from your MIS with start dates on or before 1 November 2026. Compare your count with the totals in the 'Filtered using 1st November' columns of the 16 to 19 funded student summary report from your latest submission. That report gives counts, not names. To find the students behind a difference, use the 16 to 19 summary of funding by student report, which lists each student with basic eligibility whether or not they count as a start. Investigate every student in one list and not the other, and every student whose start date has been changed since enrolment.

Common problems

Late September and October enrolments keyed after the file was built. Start dates set to the first day of term rather than the day learning began. Students who left before the end of the qualifying period still shown as continuing, although they are not funded starts.

What the errors can lead to

Students missing at 1 November understate the numbers DfE uses for growth and has said it will use for 2027 to 2028 allocations. Students wrongly included overstate them. If growth is awarded on them, DfE recovers the relevant growth funding when later returns show the R04 data was inaccurate.

Areas affected

2027 to 2028 16 to 19 allocation; 16 to 19 in-year growth; Funding audit.

Correct (our recommendation)

Correct the start date or the enrolment record from the evidence, and resubmit before the close.

Keep (our recommendation)

Enrolment and first-attendance evidence for students whose start date was corrected.

Guidance disagrees

Which returns count for 16 to 19 funding? Unresolved: see the hub page.

Doing it

Use your own MIS and the funding reports from Submit Learner Data. FEFunding cannot see your students.

Sources (official requirements)

16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Summary); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Accurate data returns); 16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 16); 2026 to 2027 ILR funding reports (6.2 16 to 19 funded student summary report); 2026 to 2027 ILR funding reports (6.1 16 to 19 summary of funding by student report); 16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 13b); Advice: funding rules for 16 to 19 provision 2026 to 2027 (Annex B: withdrawals and transfers, A2)

Compare R04 student numbers with your 2026 to 2027 allocation, line by line

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: Finance director or finance manager, with Head or director of MIS, Data, BI or performance analyst, MIS or ILR officer

What

Cross-check R04 student numbers to your allocation statement, overall and for each sub-group, and make sure every variance is one you expect.

Why

DfE compares student numbers and funding outturn with the allocation, and calls student numbers the key indicator of performance with a direct effect on future allocations. Annex E of the returns advice asks for exactly this cross-check.

How (our recommendation)

Put the allocation statement and the 16 to 19 funded student summary report side by side. Check each sub-group: 16 to 19 including high needs, 19 to 24 with an EHC plan, and 19+ continuers. Write down why each variance exists. A variance nobody can explain is the one to investigate first. Check that core maths and advanced maths qualifications are recorded for every student taking them. For 2026 to 2027 allocations, DfE counted these from the previous year's R04 for the maths premiums. It has not said what 2027 to 2028 will use.

Common problems

Comparing all students in the MIS with funded students only. Treating a shortfall as a recruitment issue when it is a recording issue.

What the errors can lead to

A shortfall caused by recording errors lowers the R04 numbers DfE has said 2027 to 2028 allocations will be based on. Errors found only after R04 cannot be put right by a business case for in-year growth or for 2026 to 2027 T Level numbers, though later returns can still lead DfE to recover growth.

Areas affected

2026 to 2027 allocation monitoring; 2027 to 2028 16 to 19 allocation; Financial planning.

Correct (our recommendation)

Fix recording errors in the MIS. Where the variance is real, brief finance and senior leaders on what it means.

Keep (our recommendation)

The comparison, with the explanation for each variance.

Doing it

FEFunding cannot see your allocation statement or your reports. Use the documents DfE sends you and your own MIS.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Funding principles: all institutions); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Introduction and background); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns); 16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 16); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Summary); T Levels funding guide 2026 to 2027 (T Level in-year reconciliation process); 16 to 19 funding: 2026 to 2027 rates and formula (5.1 Advanced maths premium, paragraph 146); 16 to 19 funding: 2026 to 2027 rates and formula (5.2 Core maths premium, paragraph 153)

Brief senior leaders that R04 numbers are what 2027 to 2028 allocations are to be based on

High · Official guidance · 16 to 19; T Levels; High needs · Lead: Senior leader, principal or COO, with Finance director or finance manager, Head or director of MIS

What

Make sure the people who approve the return understand that DfE has said 2027 to 2028 16 to 19 allocations will be based solely on student numbers from the start of 2026 to 2027 as returned in R04.

Why

This is a change of method from 2027 to 2028. For 2026 to 2027, colleges' lagged numbers were 1 November 2025 R04 numbers projected to the end of the year using the previous year's data.

How (our recommendation)

Add R04 to the agenda of the senior team or finance committee meeting before 4 December. Explain what is and is not yet known: DfE has stated the basis, that an in-year reconciliation will remain and that it will keep the approach under review, not the detailed calculation.

Common problems

Treating R04 as a rehearsal for later returns. Promising a 2027 to 2028 figure before DfE has published how it will be calculated.

What the errors can lead to

Decisions about recruitment or data quality that do not reflect the new basis for allocations.

Areas affected

2027 to 2028 16 to 19 allocation; Governance and financial planning.

Correct (our recommendation)

Brief the right people now, in writing, and keep the briefing with the R04 sign-off.

Doing it

This is a briefing step. FEFunding cannot see your governance papers.

Sources (official requirements)

16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 16); T Levels funding guide 2026 to 2027 (Identifying T Level student numbers); 16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 13b)

If you have recruited well above your allocation, check the in-year growth calculation on accurate R04 data

High · Official guidance · 16 to 19; T Levels; High needs · Lead: Finance director or finance manager, with Head or director of MIS, Data, BI or performance analyst

Applies when: You are a college, local authority or higher education institution submitting the ILR, with recruitment significantly above your 2026 to 2027 allocation. It does not apply to independent learning providers. Special post-16 institutions use a different measure for element 1 growth: R04 students less allocated students.

What

Work out your over-delivery the way DfE describes, using R04 students at 1 November, and make sure every student behind it is accurately recorded.

Why

In-year growth is calculated from R04, is entirely data driven and accepts no business cases, including for data error. If later returns, usually R14, show the R04 data was inaccurate, even by a single student, DfE recovers the relevant growth funding.

How (our recommendation)

Calculate both measures: 2026 to 2027 R04 students multiplied by your 2025 to 2026 R04 to R14 ratio, less your allocated students; and 2026 to 2027 R04 students less your 2025 to 2026 R04 students. Over-delivery is the lower of the two. Apply the thresholds: nothing is funded below 7.5% of allocated students (at least 25, at most 100), 100% is funded up to 15% (at least 50, at most 200) and 50% above that. Deduct half of any 2025 to 2026 under-delivery. Below 10 students, there is no award. Use DfE's growth calculator for colleges for an indication, reading its cover page first. Check the students who make up the growth as carefully as the rest: they are the ones a later return is most likely to remove.

Common problems

Counting students who have not passed the qualifying period. Students who left before the end of the qualifying period not yet recorded as withdrawn. Expecting an award for over-delivery below the lower threshold, or for fewer than 10 students after the deduction.

What the errors can lead to

Where later returns, usually R14, show the R04 data was inaccurate, DfE recovers the relevant growth funding. Growth that would have been due is lost if eligible students are missing from R04: there are no business cases.

Areas affected

16 to 19 in-year growth; Bursary and free meals allocations linked to student numbers; Funding audit.

Correct (our recommendation)

Correct the records before the close. Do not add students to reach a threshold.

Keep (our recommendation)

Your growth workings and the student list behind them.

Example

DfE's example: An allocation of 2,000 students gives a lower threshold of 100 students and an upper threshold of 200. Over-delivery of 250 students gives growth funding for 125 students.

Guidance disagrees

Is 2026 to 2027 in-year growth subject to affordability, and are data-error business cases accepted? Unresolved: see the hub page.

Doing it

FEFunding does not calculate growth from your data. Use DfE's calculator and your own reports.

Sources (official requirements)

16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Summary); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Step 1: over-delivery); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Step 2: growth calculation); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Step 2: growth calculation, example); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Step 3: previous under-delivery); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Step 4: minimum growth award); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Exceptional in-year growth for student numbers); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Element 1 growth for SPIs); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Free meals in FE and bursary in-year growth)

Check programme funding delivered at R04 against the 30% minimum outturn

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: Finance director or finance manager, with Head or director of MIS, Senior leader, principal or COO

Applies when: Every institution funded for 16 to 19 programmes. Contract institutions, usually independent learning providers, also face in-year recovery below 30%.

What

Compare the programme funding your R04 data generates with 30% of your total allocated programme funding.

Why

DfE expects all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding at R04, and will review and, if necessary, adjust allocations where they have not. For contract institutions, the guidance describes in-year recovery for significant underperformance.

How (our recommendation)

Take the total funding (less condition of funding removal) figure from the 16 to 19 funded student summary report for your R04 file: DfE says this figure forms the basis of the outturn for all institutions. Compare it with 30% of the total programme funding in your allocation statement. If you are close to or below 30%, find out whether the cause is real under-recruitment or missing records.

Common problems

Using the whole allocation, including elements that are not programme funding, as the comparison. Late enrolments or missing planned hours that make delivery look lower than it is.

What the errors can lead to

For any funded institution, a review and possible adjustment of the allocation. For a contract institution, in-year recovery from allocation payments. The guidance is inconsistent about the month it starts, so confirm the timing with DfE.

Areas affected

2026 to 2027 16 to 19 allocation; Contract institution in-year recovery; Cash flow.

Correct (our recommendation)

Correct missing or wrong records before the close. If the shortfall is real, discuss it with DfE early.

Keep (our recommendation)

The calculation, and any correspondence with DfE about it.

Guidance disagrees

When contract-institution recovery starts Unresolved: see the hub page.

Doing it

FEFunding cannot see your allocation or your reports. Use the funded student summary report and your allocation statement.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Adjustments to payments: all institutions); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: notes on FIS DfE funding reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Deadlines for returns); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Underperformance (recovery) calculation)

Check the funding model and source of funding on every aim

Critical · Official guidance · All funding streams · Lead: MIS or ILR officer, with Head or director of MIS, Enrolment, admissions or registry staff

What

Make sure each aim has the right funding model and the right source of funding, and that continuing students who changed funding body have had their source of funding updated.

Why

The funding model decides which calculation applies, and the source of funding says who funds the aim. Students coded as adult funded (source of funding 105) do not appear on the 16 to 19 funded student summary report even if their funding model is 25.

How (our recommendation)

Cross-tabulate funding model against source of funding for every aim, and investigate the unusual combinations. For 16 to 19 students, look for funding model 25 with a source of funding other than 107. For continuing students who have changed funding body for this year, check the source of funding was updated. For adult learners, check funding model 38 (Adult Skills Fund) is paired with source of funding 105 for national funding, or with the right authority's code for devolved funding.

Common problems

Adult source of funding left on a 16 to 19 student enrolled through an adult route. The funding model changed during the year for a reason other than correcting a mistake.

What the errors can lead to

Students missing from the 16 to 19 funded student summary report, and so from the R04 count. Funding claimed from the wrong funder, found later at audit.

Areas affected

16 to 19 student numbers; Adult Skills Fund earnings; Devolved funding; Funding audit.

Correct (our recommendation)

Correct the code from the enrolment evidence. Do not change a funding model other than to correct a mistake.

Doing it

Run the cross-tabulation in your own MIS. FEFunding cannot see your ILR.

Sources (official requirements)

ILR specification 2026 to 2027: Funding model (ILR specification 2026 to 2027: Funding model); ILR specification 2026 to 2027: Funding model (ILR specification 2026 to 2027: Funding model, notes); ILR specification 2026 to 2027: Funding model (ILR specification 2026 to 2027: Funding model, codes); ILR specification 2026 to 2027: Source of funding (ILR specification 2026 to 2027: Source of funding); ILR specification 2026 to 2027: Source of funding (ILR specification 2026 to 2027: Source of funding, codes); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: notes on FIS DfE funding reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: ILR data recording issues)

Check 19+ continuers and 19 to 24 year olds with an EHC plan are in the right funding line

High · Official guidance · 16 to 19; High needs · Lead: MIS or ILR officer, with Enrolment, admissions or registry staff

What

Make sure students who started aged 18 or under but are 19 or over on 31 August 2026, and students aged 19 to 24 with an EHC plan, are recorded so the funded student summary report puts them in the right line.

Why

DfE funds 19+ continuers under the 16 to 19 methodology, and asks institutions to check that students who turned 19 during the second or later year of their programme are correctly recorded. Students in row C of the report must have an EHC plan.

How (our recommendation)

List 16 to 19 funded students aged 19 or over on 31 August 2026. For each, confirm either that they started their programme aged 18 or under, or that they have an EHC plan recorded with the EHC flag. Check the line each one appears in on the 16 to 19 funded student summary report.

Common problems

A 19 year old with no EHC plan, starting a new programme, recorded as 16 to 19 funded. An EHC plan held on file but not recorded in the ILR.

What the errors can lead to

Students counted in the wrong funding line, or funded when they are not eligible, found at audit.

Areas affected

16 to 19 student numbers; High needs and EHC plan funding; Funding audit.

Correct (our recommendation)

Correct the date of birth, EHC flag or source of funding from evidence.

Doing it

Use the 16 to 19 funded student summary report and your own records. FEFunding cannot see either.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: ILR data recording issues); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Review of 16 to 19 funded student summary report: all institutions); 2026 to 2027 ILR funding reports (6.2 16 to 19 funded student summary report)

Confirm planned hours are final and match each student's timetable

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: MIS or ILR officer, with Curriculum manager or head of department, Funding or compliance officer

What

Check that planned learning hours and planned employability, enrichment and pastoral hours were finalised within the qualifying period, and that they match enrolment and attendance records. For T Level students the hours are in the planned hours field on the ZPROG001 programme aim, for the whole programme: see the T Levels checks.

Why

The total of the two hours fields determines the full or part-time funding rate. Planned hours must be finalised within the qualifying period, and no changes are permitted afterwards except to correct errors. DfE says institutions must verify the total planned hours for every student against enrolment and attendance records. R04 does not set a student's band: the hours are fixed within the qualifying period, and whether a difference is an overclaim is judged against the evidence at audit. What R04 does is report those hours, and the programme funding they generate, to DfE.

How (our recommendation)

Take a sample of students in each funding band and compare their recorded hours with their timetables. Use PDSAT report 25Y-212 to see students by funding band and planned duration. Look hardest at students just above a band boundary, where a small shortfall in evidenced hours can mean a lower band.

Common problems

Hours copied from a course template rather than the student's actual timetable. Hours changed after the qualifying period for a reason other than correcting an error.

What the errors can lead to

Where the evidence shows fewer hours and the difference means a drop in band, auditors treat it as a funding overclaim. Students in the wrong band misstate the programme funding in the funded student summary report, which is what the 30% minimum outturn is measured against.

Areas affected

16 to 19 funding bands; 30% minimum outturn; Funding audit.

Correct (our recommendation)

Correct data entered in error, with evidence. Do not otherwise change hours after the qualifying period.

Keep (our recommendation)

Timetables and attendance records supporting the planned hours.

Example

DfE's example: A 16 or 17 year old recorded at 600 planned hours is in band 5 (580 or more). If the evidence supports 590 hours, they are still in band 5 and DfE says this should not usually generate an overclaim. If it supports 550, they fall to band 4b (485 to 579) and auditors will treat it as an overclaim.

Doing it

Compare timetables with the ILR in your own systems. FEFunding cannot see either.

Sources (official requirements)

ILR specification 2026 to 2027: Planned learning hours (ILR specification 2026 to 2027: Planned learning hours, notes); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns); Advice: funding rules for 16 to 19 provision 2026 to 2027 (Study programme eligibility, paragraph 94); Record your T Level data correctly in academic year 2026 to 2027 (T Level planned hours, in the ILR); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Adjustments to payments: all institutions); 16 to 19 funding: 2026 to 2027 rates and formula (Table 1: National funding rates for study programmes)

Record qualification hours and non-qualification hours in the right fields

High · Official guidance · 16 to 19; High needs · Lead: MIS or ILR officer, with Curriculum manager or head of department, Funding or compliance officer

What

Check that planned learning hours hold only hours on DfE approved qualifications, and that all other timetabled study programme hours are in planned employability, enrichment and pastoral hours.

Why

The ILR specification says how the two fields divide the hours. FRM56 and FRM69 look for programmes with planned learning hours but no regulated qualifications, and for programmes where employability, enrichment and pastoral hours are 50% or more of the total.

How (our recommendation)

Run PDSAT 25Y-204 and 25Y-218, which DfE lists before every mandatory return. For students with no qualification hours, check planned learning hours is 0. For students with a high share of non-qualification hours, check you can evidence the cost and the benefit.

Common problems

Work experience or tutorials recorded as qualification hours. Qualification hours recorded for programmes with no regulated qualification.

What the errors can lead to

A higher risk of audit where non-qualification hours exceed 50% of study programme hours. Hours that cannot be supported, found at audit.

Areas affected

16 to 19 funding bands; Funding rules monitoring (FRM56, FRM69); Funding audit.

Correct (our recommendation)

Move the hours to the right field, from timetable evidence, where the original entry was an error.

Doing it

Run PDSAT and check your own timetables. FEFunding cannot see your data.

Sources (official requirements)

ILR specification 2026 to 2027: Planned learning hours (ILR specification 2026 to 2027: Planned learning hours, notes); ILR specification 2026 to 2027: Planned employability, enrichment and pastoral hours (ILR specification 2026 to 2027: Planned employability, enrichment and pastoral hours, notes); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM56: what you need to do); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM69: what we will do); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, PDSAT reports)

Adjust planned hours for students who withdrew from aims in the first 6 weeks

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: MIS or ILR officer, with Curriculum manager or head of department

What

Find every student who withdrew from, or transferred off, one or more aims in the first 6 weeks, including continuing students in the first 6 weeks after the summer, and correct their planned hours.

Why

When a student withdraws from an aim within the first 6 weeks, all the planned hours for that aim must be removed from the total, unless excluding the hours already delivered would make a material difference to their funding band. This applies to continuing students too, counted from their first recorded attendance after the summer. DfE says to review planned hours for every funded student who attends for less than 6 weeks.

How (our recommendation)

Run PDSAT 25Y-209 (completions, withdrawals or transfers within the first 6 weeks) and 25Y-210 (withdrawals and planned hours for continuing learners). For each student, recalculate the planned hours as the funding rules describe and update the record. For students continuing a study programme after the summer, count the 6 weeks from each student's first recorded learning attendance in 2026 to 2027, ignoring attendance for administrative purposes only, so the end of the period differs from student to student. Keep this separate from the funding qualifying period: for a returning student, the funding start date is 1 August 2026.

Common problems

The aim withdrawn but the hours left unchanged. Continuing students' 6 weeks counted from 1 August rather than their first attendance.

What the errors can lead to

Students funded in a higher band than their programme supports, which FRM71 monitors and auditors treat as an overclaim where the band drops.

Areas affected

16 to 19 funding bands; Funding rules monitoring (FRM71); Funding audit.

Correct (our recommendation)

Recalculate and correct the planned hours with timetable evidence, and resubmit before the close.

Keep (our recommendation)

The recalculation for each student and the evidence of the withdrawal date.

Example

DfE's example: For a student who returned to study on 11 September 2026, the 6 week period for amending planned hours ends on 23 October 2026. Students who returned later have a later date.

Example

Illustrative example (no real provider's data): The A level dropped in week four. A student dropped one of their A levels four weeks into the autumn term. The aim was withdrawn, but the planned hours were left as they were.

Doing it

Run PDSAT on your own file. FEFunding cannot see your data.

Sources (official requirements)

Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM71: what you need to do); Advice: funding rules for 16 to 19 provision 2026 to 2027 (Annex A: planned hours and timetable evidence, paragraph 133); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Compliance and funding audits of ILR data); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, PDSAT reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns)

Find students planned for more than 40 hours a week

Standard · Official guidance · 16 to 19; T Levels; High needs · Lead: Funding or compliance officer, with MIS or ILR officer

What

Check no student's planned hours exceed 40 hours a week over the planned length of their programme.

Why

The funding rules say no student's planned hours must exceed 40 hours a week. FRM30 looks for them, and planned hours must be realistic, deliverable and supported by evidence that the activity is timetabled and exists.

How (our recommendation)

Run PDSAT 25Y-202 (high weekly study hours) and 25Y-203 (high planned hours in-year). Check the programme dates as well as the hours: a short planned duration can push the weekly figure over 40.

Common problems

Annual hours recorded against a programme with a planned end date in the autumn.

What the errors can lead to

Hours that cannot be supported, picked up by FRM30 and at audit.

Areas affected

16 to 19 funding bands; Funding rules monitoring (FRM30).

Correct (our recommendation)

Correct the hours or the dates from the timetable, where the original entry was an error.

Doing it

Run PDSAT on your own file. FEFunding cannot see your data.

Sources (official requirements)

Advice: funding rules for 16 to 19 provision 2026 to 2027 (Study programme eligibility, paragraph 93); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM30: what you need to do); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, FRM reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, PDSAT reports)

Check maths and English prior attainment and enrolment for every student without a grade 4

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: MIS or ILR officer, with Curriculum manager or head of department, Enrolment, admissions or registry staff

What

Run the maths and English condition of funding report and check every student shown as not meeting the condition: is their prior attainment recorded correctly, and are they enrolled on an approved qualification?

Why

DfE says to run this report and check that students shown as not meeting the condition have been correctly flagged in the ILR. Full-time students with a GCSE grade 3 must study towards a GCSE in that subject. Non-compliance in 2026 to 2027 above the 2.5% tolerance affects 2028 to 2029 allocations. DfE measures it from end of year 2026 to 2027 data, so R04 is the time to find and fix problems, not the point at which compliance is counted.

How (our recommendation)

Run the maths and English report from Submit Learner Data or FIS. For each student shown as not meeting the condition, check the prior attainment grades against evidence, and the enrolment. Enrol students who should be studying maths or English now, while the year is young, and record exemptions only where they apply.

Common problems

Prior attainment grades missing or keyed wrongly at enrolment. Full-time students with a grade 3 enrolled on a qualification other than GCSE.

What the errors can lead to

A funding reduction in 2028 to 2029 where non-compliance is above the 2.5% tolerance. Students who are compliant shown as not compliant because of recording errors.

Areas affected

Maths and English condition of funding; 2028 to 2029 16 to 19 allocation.

Correct (our recommendation)

Correct the grades or flags from evidence, and enrol students on the right qualification.

Doing it

Use the maths and English report from Submit Learner Data or FIS. FEFunding cannot see it.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns); 2026 to 2027 ILR funding reports (6.5 Maths and English report); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (4. Qualifications); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (10. Applying a tolerance to allocations, table 8); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (10.1 Funding deduction calculation example, stage 1); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (5. Qualifying periods)

Record whether each student has the minimum maths and English teaching hours planned

High · Official guidance · 16 to 19; T Levels; High needs · Lead: MIS or ILR officer, with Curriculum manager or head of department

What

Check that the minimum teaching hours flags are recorded for every student who needs them, and that the planned hours behind them are real.

Why

For full-time students the minimum planned teaching hours are 100 for maths and 100 for English, pro rata for part-time students, delivered as stand-alone, whole-class, face to face teaching (with a flexibility on format for students with EHC plans). DfE measures compliance through the ILR, using the hours planned for each student, and institutions must use the relevant FAM codes: MMH for maths and EMH for English, code 1 where the minimum hours are planned and code 2 where they are not.

How (our recommendation)

List students without a grade 4 who are studying an approved maths or English qualification. Check each has an MMH or EMH code recorded, and that the timetable supports the hours.

Common problems

Flags missing because the timetable was not finished at enrolment. Flags recorded as met where the timetable falls short, or where the hours are not stand-alone, whole-class teaching.

What the errors can lead to

Students counted as not meeting the condition of funding, with an effect on 2028 to 2029 allocations above the tolerance. DfE measures this from end of year 2026 to 2027 data, so problems found at R04 can still be put right.

Areas affected

Maths and English condition of funding; 2028 to 2029 16 to 19 allocation.

Correct (our recommendation)

Record the flags from the timetable, and fix the timetable where it falls short.

Doing it

Check your own timetables and ILR. FEFunding cannot see either.

Sources (official requirements)

2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (2.3 Minimum planned teaching hours for maths and English); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (5.2 Supporting students with special educational needs and disabilities and those with EHC plans); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (9.1 Data collection); 2026 to 2027 ILR funding reports (6.5 Maths and English report, FAM types MMH and EMH); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (10. Applying a tolerance to allocations, table 8); 2026 to 2027 academic year: 16 to 19 funding, maths and English condition of funding (10.1 Funding deduction calculation example, stage 1)

Record the high needs flag only where the local authority pays top-up funding

Critical · Official guidance · 16 to 19; High needs · Lead: MIS or ILR officer, with Enrolment, admissions or registry staff, Finance director or finance manager

What

Check every student with the HNS flag has element 3 top-up funding actually paid by a local authority, for agreed support costs above £6,000, and that no such student is missing the flag.

Why

The ILR specification limits the HNS flag to these students, and says it must not be used where the local authority has made no in-year contribution to the costs, even if they are agreed to be above £6,000. DfE's high needs guidance says students are counted as high needs for funding only where the local authority has determined top-up funding is payable. Without the flag, DfE does not count a student as high needs.

How (our recommendation)

Reconcile your HNS students with the local authorities' top-up agreements or payments. Check the high needs students summary and detail reports. Update the flag for this year: it must be updated annually.

Common problems

The flag set from an assessment or application before any top-up is agreed. Last year's flag carried forward without checking this year's funding.

What the errors can lead to

High needs numbers that are wrong, used in the import and export adjustment between local authorities. For SPIs and centrally funded colleges, an in-year growth award based on R04 high needs numbers that later prove wrong.

Areas affected

High needs funding; Import and export adjustment; High needs in-year growth (SPIs and centrally funded providers).

Correct (our recommendation)

Correct the flag from the local authority's agreement.

Keep (our recommendation)

Each local authority's top-up agreement or payment record.

Example

Illustrative example (no real provider's data): The high needs flag set from the application form. A student's application said they would need significant support, so admissions recorded them as a high needs student before the local authority had agreed any top-up funding.

Guidance disagrees

The ILR specification and DfE's high needs guide word the test differently: the specification requires that a local authority 'has actually paid' element 3 top-up funding, while the guide says the local authority 'has determined that top-up funding is payable'. This matters for a student whose top-up is agreed but not yet paid. If that arises, ask the local authority and DfE, and keep the reply.

Doing it

Check against your local authority agreements. FEFunding cannot see them.

Sources (official requirements)

ILR specification 2026 to 2027: High needs students (HNS) (ILR specification 2026 to 2027: High needs students (HNS), notes); High needs funding: 2026 to 2027 operational guide (High needs funding 2026 to 2027 operational guide); 2026 to 2027 ILR funding reports (6.3 High needs students summary report)

Record every EHC plan, separately from the high needs flag

High · Official guidance · 16 to 19; High needs · Lead: Enrolment, admissions or registry staff, with MIS or ILR officer

What

Check every student with an EHC plan has the EHC flag, and that the flag is not used for anyone without one.

Why

DfE says all students with an EHC plan must be recorded with the EHC flag. There is no link between an EHC plan and HNS status: a student can have either without the other. Apart from 19+ continuers, students aged 19 to 24 are funded under 16 to 19 only with an EHC plan, and the source of funding depends on it.

How (our recommendation)

Reconcile EHC flags with the plans held by your additional learning support team. Check students aged 19 to 24 in row C of the 16 to 19 funded student summary report all have a plan.

Common problems

Assuming every high needs student has an EHC plan, or the other way round. Plans issued after enrolment not recorded.

What the errors can lead to

Students aged 19 to 24 who are not 19+ continuers funded without the plan that makes them eligible, found at audit.

Areas affected

High needs and EHC plan funding; 16 to 19 eligibility for 19 to 24 year olds; Funding audit.

Correct (our recommendation)

Record or remove the flag from the evidence of the plan.

Doing it

Check against the plans you hold. FEFunding cannot see them.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: ILR data recording issues); 2026 to 2027 ILR funding reports (6.3 High needs students summary report); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Review of 16 to 19 funded student summary report: all institutions); ILR specification 2026 to 2027: Education Health Care plan (EHC) (ILR specification 2026 to 2027: Education Health Care plan (EHC), notes)

Check R04 high needs numbers against your funded places

High · Official guidance · High needs · Lead: Finance director or finance manager, with MIS or ILR officer

Applies when: You are a special post-16 institution, or an FE college or independent learning provider whose high needs places DfE funds centrally.

What

Compare the high needs students in your R04 data with your funded places, and make sure each one is correctly flagged.

Why

If the number of high needs students in the 2026 to 2027 R04 is greater than your funded places, you may receive an in-year growth award. For SPIs and centrally funded exceptions, element 2 over-delivery is R04 element 2 students less allocated element 2 students.

How (our recommendation)

Take the high needs students detail report for your R04 file. Compare the count with your funded places, and check each student's flag against the top-up evidence.

Common problems

Counting students with an EHC plan but no HNS flag as high needs.

What the errors can lead to

Growth that is lost, or growth that is recovered later because the R04 data was inaccurate.

Areas affected

High needs in-year growth; Element 2 place funding.

Correct (our recommendation)

Correct the flags before the close.

Guidance disagrees

Is 2026 to 2027 in-year growth subject to affordability, and are data-error business cases accepted? Unresolved: see the hub page.

Doing it

Use the high needs reports from Submit Learner Data. FEFunding cannot see them.

Sources (official requirements)

High needs funding: 2026 to 2027 operational guide (High needs funding 2026 to 2027 operational guide, centrally funded places); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Element 2 growth for SPIs and CFEs); High needs funding: 2026 to 2027 operational guide (9.8 Special post-16 institutions (SPIs)); High needs funding: 2026 to 2027 operational guide (9.9 Centrally funded exceptions (CFE)); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Summary)

Record T Level planned hours across the whole programme

Critical · Official guidance · 16 to 19; T Levels · Lead: MIS or ILR officer, with Curriculum manager or head of department

Applies when: You deliver T Levels.

What

Check each T Level student's planned hours cover the full programme, usually two years, not one year.

Why

T Level planned hours are recorded across the whole programme, on the ZPROG001 programme aim, not one year at a time. DfE's data guide says some providers have recorded T Level students in bands 1 to 5 because hours were recorded for one year instead of two.

How (our recommendation)

List T Level students by band using the 'T Level student' column of the 16 to 19 summary of funding by student report. Investigate any T Level student in band 5 or below. Check the planned hours against the programme plan for both years. In the ILR they belong in the planned hours field on the ZPROG001 programme aim only, not on the component aims. Expect some legitimate band 5 students: the generation 2 Teaching Assistant occupational specialism is funded in band 5. Check second-year students who withdrew soon after returning. In years after the first, the qualifying period starts on 1 August and, for full-time programmes, ends on 12 September, so DfE says you must cut their planned hours to the first year's hours plus the hours actually delivered in the second year.

Common problems

Hours recorded per year, as for study programmes. A second-year student who left in the autumn still carrying the full 2-year planned hours. Industry placement hours included in the planned hours, when they belong in the work placement record.

What the errors can lead to

Students funded in the wrong band at the T Level in-year reconciliation, with no business case accepted for 2026 to 2027 numbers. A larger than expected recovery, and fewer T Level students funded for 2027 to 2028. For the 2027 to 2028 effect, DfE says it will accept business cases within the published thresholds.

Areas affected

T Level in-year reconciliation; 2027 to 2028 T Level student numbers.

Correct (our recommendation)

Correct the planned hours from the programme plan before the close.

Example

DfE's example: A student planned for 1,200 hours across 2 years is recorded as 1,200 planned hours. Recorded as 600 hours, DfE funds them in band 5.

Example

Illustrative example (no real provider's data): The T Level recorded one year at a time. A college planned 1,200 hours across a two-year T Level, 600 in each year, and its MIS recorded 600 planned hours.

Guidance disagrees

When the T Level reconciliation point falls Unresolved: see the hub page.

Doing it

Use the funding reports from Submit Learner Data. FEFunding cannot see your data.

Sources (official requirements)

T Levels funding guide 2026 to 2027 (Funding bands and planned hours); Record your T Level data correctly in academic year 2026 to 2027 (T Level planned hours, in the ILR); Record your T Level data correctly in academic year 2026 to 2027 (Important information on recording T Levels); Record your T Level data correctly in academic year 2026 to 2027 (New for 2026 to 2027); Record your T Level data correctly in academic year 2026 to 2027 (Recording planned hours: T Level planned hours must not include); Record your T Level data correctly in academic year 2026 to 2027 (Withdrawing students); 2026 to 2027 ILR funding reports (6.1 16 to 19 summary of funding by student report); T Levels funding guide 2026 to 2027 (T Level in-year reconciliation process)

Make sure every T Level student is on the right T Level, specialism and band at R04

Critical · Official guidance · 16 to 19; T Levels · Lead: Head or director of MIS, with Curriculum manager or head of department, Finance director or finance manager

Applies when: You deliver T Levels.

What

Before the final R04 file, confirm the number of T Level students in each band against your allocated T Level numbers, and that each is on the right programme and occupational specialism.

Why

DfE reviews your first data return of the year, R04, for the T Level in-year reconciliation. For audit purposes you must record data accurately in that first mandatory return, and DfE does not accept business cases where you fail to submit accurate data in R04.

How (our recommendation)

Use the T Level sections of the 16 to 19 funded student summary report and the summary of funding by student report. Compare the counts by band with your allocated T Level student numbers. Work through DfE's T Level checklist for every student: every aim, including English and maths, coded programme type 31; the technical qualification as the core aim; a valid ZTLOS occupational specialism; one open ZPROG001 programme aim spanning all the components, usually 2 years; the industry placement as ZWRKX003 with a work placement record; the T Level as the latest programme; and, for second-year students, every year 1 T Level aim returned again. After R04, watch the post-16 monitoring dashboard: DfE's T Level data guide says it is refreshed monthly, normally from R04, and may identify T Level data quality issues.

Common problems

Students who transferred off a T Level still recorded on it. Students on the wrong occupational specialism. Year 1 aims not returned in year 2, or English and maths aims not coded programme type 31.

What the errors can lead to

Recovery of T Level funding at the reconciliation point that a correct R04 would have avoided, with no business case for 2026 to 2027 numbers. T Level students missing from R04 are not counted, so over-delivery that would have increased your T Level numbers is not recognised.

Areas affected

T Level in-year reconciliation; Funding audit.

Correct (our recommendation)

Correct the records before the close.

Guidance disagrees

When the T Level reconciliation point falls Unresolved: see the hub page.

Doing it

Use the funding reports from Submit Learner Data. FEFunding cannot see your data.

Sources (official requirements)

T Levels funding guide 2026 to 2027 (T Level in-year reconciliation process); T Levels funding guide 2026 to 2027 (T Level in-year reconciliation process, important); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex D: notes on FIS DfE funding reports); Record your T Level data correctly in academic year 2026 to 2027 (Post-16 monitoring reports); Record your T Level data correctly in academic year 2026 to 2027 (How to record T Levels: coding components); Record your T Level data correctly in academic year 2026 to 2027 (How to record T Levels: T Level qualification); Record your T Level data correctly in academic year 2026 to 2027 (How to record T Levels: T Level occupational specialism); Record your T Level data correctly in academic year 2026 to 2027 (How to record T Levels: T Level programme aim); Record your T Level data correctly in academic year 2026 to 2027 (Checklist); Record your T Level data correctly in academic year 2026 to 2027 (How to record T Levels: T Level industry placement); Record your T Level data correctly in academic year 2026 to 2027 (Data migration)

Return every aim that was continuing at 2025 to 2026 R14

Critical · Official guidance · All funding streams · Lead: MIS or ILR officer, with Head or director of MIS

What

Check that every learning aim recorded as continuing in your final 2025 to 2026 return is in the 2026 to 2027 ILR, even if it actually ended in 2025 to 2026.

Why

DfE says your current year's ILR must include any learning aims reported as continuing in the previous year's final return, even if the actual end date is in the previous year. FRM06 looks for the ones that are missing, and it is one of the reports DfE lists before every mandatory 16 to 19 return.

How (our recommendation)

Take the aims with completion status 1 from your final 2025 to 2026 file. Match them to aims in your current file, and investigate any that are missing.

Common problems

Students who left over the summer dropped from the new year's file instead of being recorded as withdrawn.

What the errors can lead to

A possible funding overclaim in 2025 to 2026 if the learner had in fact left, and a possible effect on achievement rates. For adult skills, apprenticeship and loans aims, if correcting it triggers FRM27, DfE recovers any overclaim for errors that remain at R14.

Areas affected

Funding rules monitoring (FRM06, FRM27); 2025 to 2026 funding recovery; Achievement rates.

Correct (our recommendation)

Return the aim in the 2026 to 2027 ILR with the correct completion status and actual end date.

Doing it

Compare your own files. FEFunding does not hold your submissions.

Sources (official requirements)

Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM06: summary); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM06: what you need to do); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM06: what we will do); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM27: funding streams reviewed); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, FRM reports)

Record withdrawals promptly, with the right completion status and actual end date

Critical · Official guidance · All funding streams · Lead: MIS or ILR officer, with Curriculum manager or head of department, Enrolment, admissions or registry staff

What

Make sure every student who has left is recorded as withdrawn, with the actual end date of their last learning activity.

Why

Completion status should be kept up to date throughout the year, and is used to calculate the retention element of 16 to 19 funding. DfE says all withdrawals must be reported within three months of the learner finishing. A 16 to 19 student who leaves before the end of the qualifying period is not a funded start.

How (our recommendation)

Ask curriculum teams for everyone who has stopped attending since September. Compare with students still shown as continuing, using attendance. Record the actual end date as the date of the last learning activity.

Common problems

Withdrawals agreed in curriculum areas that never reach MIS. The end date set to the date of the decision rather than the last day of learning.

What the errors can lead to

Students who left before passing the qualifying period counted as funded starts at R04. Growth awarded on R04 numbers that included students who were not funded starts, recovered later.

Areas affected

16 to 19 student numbers; Retention factor; 16 to 19 in-year growth; Adult Skills Fund earnings.

Correct (our recommendation)

Record the withdrawal from attendance evidence, and keep that evidence.

Keep (our recommendation)

Attendance or other evidence of the last day of learning, for each withdrawal.

Example

Illustrative example (no real provider's data): The student who left in October. A full-time 16 to 19 student stopped attending in mid October, after the qualifying period. Nobody told MIS, so at R04 they were still recorded as continuing.

Doing it

Compare your MIS with attendance records. FEFunding cannot see either.

Sources (official requirements)

ILR specification 2026 to 2027: Completion status (ILR specification 2026 to 2027: Completion status, notes); ILR specification 2026 to 2027: Completion status (ILR specification 2026 to 2027: Completion status, reason required); ILR specification 2026 to 2027: Learning actual end date (ILR specification 2026 to 2027: Learning actual end date); Financial assurance: monitoring post-16 funding for 2026 to 2027 (FRM06: what you need to do); Advice: funding rules for 16 to 19 provision 2026 to 2027 (Annex B: withdrawals and transfers, A2)

Record free meals eligibility for every 16 to 19 student who receives free meals

Standard · Official guidance · 16 to 19; T Levels; High needs · Lead: Enrolment, admissions or registry staff, with Finance director or finance manager, MIS or ILR officer

What

Check that students who are eligible for and receiving free meals are recorded as such in the ILR.

Why

As part of 2026 to 2027 in-year growth, DfE releases additional free meals in FE funding where institutions record more students as eligible for and in receipt of free meals in their in-year data return than are already allocated.

How (our recommendation)

Reconcile the students receiving free meals in your student support records with the free meals flag in the ILR.

Common problems

Free meals awarded by student services but never recorded in the ILR.

What the errors can lead to

Additional free meals funding not released because the data does not show the students.

Areas affected

Free meals in further education funding.

Correct (our recommendation)

Record the flag from the student support evidence.

Doing it

Check your own student support records. FEFunding cannot see them.

Sources (official requirements)

16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Free meals in FE and bursary in-year growth); 16 to 19 funding: in-year growth for 2026 to 2027: August 2026 (Summary)

Find out whether the December review point applies to your adult funding

Critical · Official guidance · Adult Skills Fund (national); Free Courses for Jobs · Lead: Finance director or finance manager, with Head or director of MIS, Senior leader, principal or COO

Applies when: You hold national (DfE-managed) Adult Skills Fund or Free Courses for Jobs funding.

What

Check which of your national adult funding lines are in scope for increases, reductions or new requests at the December review point, which uses your R04 data.

Why

The review point measures delivery using the latest validated ILR data at 4 December 2026, the R04 data return. In scope for growth: ASF contracts for services and FCFJ grants and contracts for services. For new requests or top ups: FCFJ grants. For reductions: ASF and FCFJ contracts for services. The DWP funded ASF grant line is not in scope for increases or reductions, though you can ask to reduce it voluntarily, and the FCFJ grant line is not in scope for reductions.

How (our recommendation)

List your adult funding agreements and allocation lines. Mark each one against the scope table in annex E of the Adult Skills Fund rules. Note the dates: the exception and first-time request form is published on 18 November and must be sent to DfE by 2 December 2026.

Common problems

Assuming the grant-funded ASF line will be increased or reduced at the review point. Applying the national review point to provision funded by a devolved authority.

What the errors can lead to

A contract for services reduced, where delivery is outside the tolerance and no exception applies, without the exception case you could have made. Growth or a top up missed because the R04 data did not show the delivery.

Areas affected

Adult Skills Fund contract value; Free Courses for Jobs allocation; Cash flow.

Correct (our recommendation)

If you need an exception or a first-time request, use DfE's form by 2 December 2026.

Doing it

FEFunding cannot see your funding agreements. Check the allocation lines DfE has sent you.

Sources (official requirements)

Adult skills fund: funding and performance management rules 2026 to 2027 (Annex E: Performance management reviews); Adult skills fund: funding and performance management rules 2026 to 2027 (3.3: DWP funded ASF (grant), other increases); Adult skills fund: funding and performance management rules 2026 to 2027 (3.3: DWP funded ASF (grant), reductions); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4: DWP funded free courses for jobs offer (grant), reductions)

Compare adult delivery to the end of November with the national profile

High · Official guidance · Adult Skills Fund (national); Free Courses for Jobs · Lead: Finance director or finance manager, with Head or director of MIS, Data, BI or performance analyst, Senior leader, principal or COO

Applies when: You hold an Adult Skills Fund contract for services, or Free Courses for Jobs funding, in scope for the December review point.

What

Compare delivery to the end of November in your R04 data with the cumulative standard national profile, and against the review point tolerances.

Why

The under-delivery tolerance is delivery at or below 80% of the cumulative profile to November; the over-delivery tolerance is 90% or above. In the standard national profile, period 1 is August, so November is period 4, where the cumulative profile is 33.35%. DfE reduces a contract for services where performance is outside the tolerance and not in line with the other contracted KPIs, unless an exception applies, for example where the amount below profile is less than £25,000. Increases are subject to affordability and other criteria and are not guaranteed. DfE says timely and accurate data at the review point helps set the contract value correctly.

How (our recommendation)

Take earnings to the end of November from your funding summary reports for the R04 file. Divide by your contract value or allocation line, then divide the result by 33.35% to get delivery as a percentage of the cumulative profile, and compare that with the 80% and 90% tolerances. Check that all delivery that has happened is in the ILR or EAS, including learners who started late. At 90% or above, check the other conditions for an increase: a good track record, not in formal intervention or under additional conditions of funding, and, for contracts for services, delivery in line with the other contracted KPIs. If you do not meet them, you can ask DfE to consider an exceptional case. The most DfE will award is £45,000 for a contract value up to £90,000, or 50% of a larger contract value. At 80% or below on a contract for services, check whether an exception applies: a delivery pattern significantly different from the national profile, data issues outside your control, or less than £25,000 below profile. A reduction may be extrapolated to the rest of the year at the same percentage. Exception cases and first-time FCFJ requests (up to £45,000 including any existing contract value) go on DfE's form by 2 December 2026, and DfE will not accept late requests. Voluntary reduction requests are made at the review point and are not accepted after it. These are national rules. For devolved adult funding, follow the strategic authority's own rules.

Common problems

Delivery that has happened but is not yet recorded. Comparing with the wrong allocation line. Expecting growth from delivery alone, without checking the other conditions and the maximum.

What the errors can lead to

A reduction to a contract for services that reflects missing data rather than real under-delivery. Growth not offered because recorded delivery is below 90% of the profile. Meeting 90% is one of several criteria, and growth is subject to affordability.

Areas affected

Adult Skills Fund contract value; Free Courses for Jobs allocation.

Correct (our recommendation)

Record the missing delivery before the close, with the evidence the funding rules require.

Doing it

Use your own funding summary reports. FEFunding cannot see them.

Sources (official requirements)

Adult skills fund: funding and performance management rules 2026 to 2027 (Annex E: Performance management reviews); Adult skills fund: funding and performance management rules 2026 to 2027 (Annex F: Standard national profile); Adult skills fund: funding and performance management rules 2026 to 2027 (3.5: DWP funded ASF contract for services, reductions); Adult skills fund: funding and performance management rules 2026 to 2027 (3.5: DWP funded ASF contract for services, increases); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4: DWP funded free courses for jobs offer (grant), increases); Adult skills fund: funding and performance management rules 2026 to 2027 (3.5 and 3.6: contracts for services, increases); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4, 3.5 and 3.6: increases, maximum growth); Adult skills fund: funding and performance management rules 2026 to 2027 (3.5 and 3.6: contracts for services, reductions); Adult skills fund: funding and performance management rules 2026 to 2027 (Section 3: performance management requests); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4: first-time FCFJ allocation or top-up); Adult skills fund: funding and performance management rules 2026 to 2027 (3.3 to 3.6: voluntary reductions); Adult skills fund: funding and performance management rules 2026 to 2027 (Annex B: Devolution of adult education functions)

Code Free Courses for Jobs aims correctly, and count construction and engineering starts

High · Official guidance · Free Courses for Jobs · Lead: MIS or ILR officer, with Finance director or finance manager, Curriculum manager or head of department

Applies when: You deliver the Free Courses for Jobs offer from national funding, by grant or contract for services.

What

Check every Free Courses for Jobs aim has the codes the rules require, and count starts in construction and in engineering and manufacturing from 1 August 2026.

Why

The rules set the LDM and FFI codes for the offer, and manage it as an allocation line separate from ASF. At the review point, additional growth may be available to providers with 10 or more learner starts in construction, or in engineering and manufacturing, sector subject area qualifications, based on starts from 1 August 2026 in the R04 data return.

How (our recommendation)

Check the LDM 378, FFI 1 and, where the learner meets the earnings threshold criteria, LDM 391 codes on each aim. Count starts since 1 August 2026 in construction and in engineering and manufacturing qualifications.

Common problems

Offer aims recorded without the monitoring codes, so they are not seen as FCFJ delivery.

What the errors can lead to

Delivery that does not count against the FCFJ line, and growth at the review point missed.

Areas affected

Free Courses for Jobs allocation; December review point growth.

Correct (our recommendation)

Correct the codes from the enrolment evidence before the close.

Doing it

Check the codes in your own MIS. FEFunding cannot see your ILR.

Sources (official requirements)

Adult skills fund: funding and performance management rules 2026 to 2027 (2.3: Free courses for jobs offer); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4: DWP funded free courses for jobs offer (grant)); Adult skills fund: funding and performance management rules 2026 to 2027 (3.4 and 3.6: DWP funded free courses for jobs offer (grant, and contract for services), increases)

Separate national and devolved adult learners by residency and source of funding

Critical · Official guidance · Adult Skills Fund (national); Adult skills (devolved); Free Courses for Jobs · Lead: MIS or ILR officer, with Enrolment, admissions or registry staff, Finance director or finance manager

Applies when: You deliver adult skills provision, nationally funded, devolved or both.

What

Check each adult learner is funded by the right body for where they lived before enrolling, with the matching source of funding code.

Why

The national Adult Skills Fund grant cannot be used for new learners resident in devolved areas. Devolved authorities publish their own funding rules for learners resident in their areas. The source of funding codes separate national adult funding (105) from each devolved authority, and the postcode before enrolment must not be changed to influence funding for aims already in progress.

How (our recommendation)

Check each new adult learner's postcode before enrolment against the devolved areas. Check the source of funding matches, and that you have a contract with the authority concerned. Review the devolved adult skills funding occupancy report and the non-contracted devolved adult education activity report.

Common problems

A learner from a devolved area funded from the national grant. Delivery for an authority you have no contract with, which appears in the non-contracted report.

What the errors can lead to

Learners funded from the wrong budget, with earnings that cannot be paid or that are recovered. Devolved delivery shown in the non-contracted report, because the authority has not told DfE it has a contract with you that would allow it to pay for those earnings.

Areas affected

Adult Skills Fund (national); Devolved adult skills funding; Funding audit.

Correct (our recommendation)

Correct the source of funding from residency evidence. Do not change the postcode to fit the funding.

Example

Illustrative example (no real provider's data): The adult learner from the next town. An adult enrolled on a course funded from the college's national Adult Skills Fund grant. Their postcode before enrolment was in a devolved area.

Doing it

Check residency against your own enrolment records. FEFunding cannot see them.

Sources (official requirements)

Adult skills fund: funding and performance management rules 2026 to 2027 (Introduction to the adult skills fund); Adult skills fund: funding and performance management rules 2026 to 2027 (3.3: DWP funded ASF (grant)); Adult skills fund: funding and performance management rules 2026 to 2027 (Annex B: Devolution of adult education functions); ILR specification 2026 to 2027: Source of funding (ILR specification 2026 to 2027: Source of funding, codes); ILR specification 2026 to 2027: Postcode prior to enrolment (ILR specification 2026 to 2027: Postcode prior to enrolment, notes); 2026 to 2027 ILR funding reports (10.4 Devolved adult skills funding occupancy report); 2026 to 2027 ILR funding reports (10.6 Non-contracted devolved adult education activity report)

For devolved provision, work to your strategic authority's own rules and dates

High · Official guidance · Adult skills (devolved) · Lead: Finance director or finance manager, with Funding or compliance officer

Applies when: A strategic authority funds some of your adult provision.

What

Find out what each authority that funds you requires around R04: its review points, tolerances and dates, which this page does not cover.

Why

Since 1 August 2019, devolved authorities have published their own funding rules for the providers they fund. DfE's December review point and tolerances are national rules.

How (our recommendation)

List each authority that funds you. Read its current funding and performance management rules for anything tied to R04 or to December.

Common problems

Assuming the national review point applies to devolved contracts.

What the errors can lead to

Missing an authority's own deadline or review.

Areas affected

Devolved adult skills funding.

Correct (our recommendation)

Contact the authority if its rules are unclear.

Doing it

FEFunding does not hold each authority's rules on this page. Use the authority's own guidance.

Sources (official requirements)

Adult skills fund: funding and performance management rules 2026 to 2027 (Annex B: Devolution of adult education functions); Adult skills fund: funding and performance management rules 2026 to 2027 (Annex E: Performance management reviews)

Run the PDSAT and FRM reports DfE lists for every mandatory 16 to 19 return

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: Funding or compliance officer, with MIS or ILR officer, Head or director of MIS

What

Run each PDSAT report DfE lists, and the FRM reports where the dashboard has them, on a validated file, and review every student each one picks out.

Why

DfE lists the reports that must be checked before every mandatory ILR return for 16 to 19 funding, including R04. PDSAT does not validate ILR XML files, so DfE strongly recommends validating the file first.

How (our recommendation)

Validate the file, then import it into PDSAT. Work through each report in the list, recording what was checked, found and changed. Where a report finds a confirmed error, check the other students on the same report too.

Common problems

Running the reports and filing them without reviewing them. Importing an unvalidated file, so invalid records appear in the output.

What the errors can lead to

Errors that the reports would have found, used in R04-based decisions and found later at audit.

Areas affected

Funding audit; Funding rules monitoring; 16 to 19 student numbers and bands.

Correct (our recommendation)

Correct confirmed errors before the close, and record why the others are right.

Keep (our recommendation)

A log of each report run, its date, what was reviewed and what changed.

Guidance disagrees

Which returns count for 16 to 19 funding? Unresolved: see the hub page.

Doing it

PDSAT and the dashboard run on your own data. FEFunding cannot run them for you.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, PDSAT reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Annex E: 16 to 19 funding data returns, FRM reports); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Arrangements)

Review the 16 to 19 funded student summary report's 1 November columns before submitting

Critical · Official guidance · 16 to 19; T Levels; High needs · Lead: Finance director or finance manager, with Head or director of MIS

What

Check the funding totals and student numbers in the 'Filtered using 1st November' columns, by funding line and band, before the final R04 file goes in.

Why

DfE says you must check the funding totals calculated from your ILR data before submitting. The report splits students by funding line type and band so you can check age, funding model and source of funding, and its 1 November columns are the R04 position.

How (our recommendation)

Run the report from FIS on the file you intend to submit, then check the Submit Learner Data version after submission. Check the validation reports for students who are missing from it. Check each line and band against your own expectations and the allocation statement.

Common problems

Checking the report from an earlier file, not the one submitted.

What the errors can lead to

An R04 position that nobody has looked at before it is used.

Areas affected

16 to 19 student numbers; 2027 to 2028 16 to 19 allocation; 30% minimum outturn.

Correct (our recommendation)

Correct the records behind any figure you cannot explain, and resubmit before the close.

Doing it

Use FIS and Submit Learner Data. FEFunding cannot see your reports.

Sources (official requirements)

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Review of 16 to 19 funded student summary report: all institutions); 2026 to 2027 ILR funding reports (6.2 16 to 19 funded student summary report)

Get ready for the first post-16 monitoring dashboard of the year

Standard · Official guidance · All funding streams · Lead: Funding or compliance officer, with Head or director of MIS, Data, BI or performance analyst

What

Make sure the people who will work through the FRM reports have access to the dashboard, and time booked in December.

Why

DfE usually publishes the first dashboard of the year in December, after R04. You need a DfE Sign-in account with access to View your education data and the dashboard. DfE usually contacts providers about errors after R06 or R10.

How (our recommendation)

Ask each person to log in to View your education data and find the dashboard. Book time in December to review the first reports.

Common problems

Access requested only when the dashboard is published.

What the errors can lead to

Errors still in the data at R06, when DfE usually makes contact.

Areas affected

Funding rules monitoring; Funding recovery.

Correct (our recommendation)

Request access through your organisation's DfE Sign-in approver.

Doing it

Ask each person to log in. FEFunding cannot check access to DfE services.

Sources (official requirements)

Financial assurance: monitoring post-16 funding for 2026 to 2027 (How we share data with you); Financial assurance: monitoring post-16 funding for 2026 to 2027 (Accessing the dashboard); Financial assurance: monitoring post-16 funding for 2026 to 2027 (When we will contact you)

Submit before 6pm on 4 December 2026, with your own cut-off days earlier

Critical · Official guidance · All funding streams · Lead: Head or director of MIS, with MIS or ILR officer, Senior leader, principal or COO

What

Plan a trial submission at R03, a final R04 file several working days before the close and time between them to work the reports.

Why

The ILR collection closes at 6pm, and R04 closes on 4 December 2026. DfE recommends submitting data before R04 where possible, to leave more time to find and correct errors. An institution that misses the deadlines in the returns advice must return a funding estimate and is identified as high risk for all funding purposes.

How (our recommendation)

Put 6pm on Friday 4 December 2026 in everyone's diary, with your internal cut-off several working days earlier. Use R03, which closes at 6pm on 5 November 2026, as a full trial with all the reports.

Common problems

Working to 5 December from the returns advice. The first full file built in deadline week.

What the errors can lead to

A late or missing R04. DfE says an institution that misses the table 1 deadlines must return a funding estimate, is identified as high risk for all funding purposes and may be put forward for a funding audit. No time to fix what the reports show.

Areas affected

Every R04-based funding decision; Funding audit risk.

Correct (our recommendation)

If the window is already short, prioritise the critical checks on this page and record what was not done.

Keep (our recommendation)

The submission plan and a log of each file submitted, with its date and time.

Example

Illustrative example (no real provider's data): The team that worked to 5 December. Someone read '5 December 2026 (R04 latest return date)' in the 16 to 19 ILR funding returns advice and planned the final file for Saturday 5 December.

Guidance disagrees

R04 deadline: 4 December or 5 December? Unresolved: see the hub page.

Doing it

FEFunding cannot see your submissions. Keep a simple log of each file you submit.

Sources (official requirements)

Data collection timetable 2026 to 2027 (Data collection timetable 2026 to 2027, introduction); Data collection timetable 2026 to 2027 (Data collection timetable 2026 to 2027, R04); Data collection timetable 2026 to 2027 (Data collection timetable 2026 to 2027, R03); Financial assurance: monitoring post-16 funding for 2026 to 2027 (Using the dashboard); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Deadlines for returns, table 1); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Introduction and background); Validation rules 2026 to 2027 (Validation rules 2026 to 2027)

Agree an internal R04 sign-off with a senior leader

High · Good practice, not a DfE requirement · All funding streams · Lead: Senior leader, principal or COO, with Head or director of MIS, Finance director or finance manager, Funding or compliance officer, Auditor, governor or assurance

What

Before the final file, have a senior leader accept the R04 position: the student numbers, what they mean for funding, and anything known to be wrong.

Why

DfE no longer routinely requires a signed 16 to 19 funded student summary report, but student numbers are the key indicator of performance and R04 numbers are to be the basis of 2027 to 2028 allocations. This sign-off is FEFunding's advice, not a DfE requirement.

How (our recommendation)

Use the sign-off list in Signing off R04 on this page. Record who signed off, when, and the list of known issues.

Common problems

Sign-off treated as a formality after the file has gone.

What the errors can lead to

Nobody senior aware of an R04 position that later affects allocations or growth.

Areas affected

Governance; 2027 to 2028 16 to 19 allocation.

Correct (our recommendation)

Hold the sign-off before the final submission, even if briefly.

Keep (our recommendation)

The sign-off record and the list of known issues.

Doing it

This is an internal step. FEFunding cannot see your governance records.

Sources (official requirements)

2026 to 2027 ILR funding reports (6.2 16 to 19 funded student summary report); Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (Funding principles: all institutions); 16 to 19 funding: 2026 to 2027 rates and formula (4.2 Lagged student numbers, paragraph 16)