Confused - CO_Funding

You do not record co-funding on  the ILR for FM 36 as this is derived from the employers DAS account.

The Full or Co-funding indicator (FFI) isn't required for funding 36 (shown in the collection requirements in the ILR spec), it's not relevant.

It's not really called co-funding for apprentices. The two things that determine whether co-investment is required, are the employer's Apprenticeship Service account (which determines whether they're a levy payer or not), and the small employer flag if they're a non-levy payer. You don't need to otherwise manually identify if co-investment is required.