FRM 06

You shouldn't have any FRM06 records, they all need resolving. If it transpires that an enrolment you were recording as Continuing in the R14 for 23/24, actually withdrew in 23/24 (or even earlier), you still need to report these in your 24/25 data with the correct status and Actual End Date (even if it was the same as the start date). They'll then drop into an FRM27 error instead if there was funding involved (overclaim that will be clawed back). Those are not fixable, but represent the truth and the correct end date to correctly calculate overclaim. Some MIS systems make putting those in your ILR easier than others. Ours go in automatically if they exist in our 24/25 data, unless they were no-shows where we have to tick a couple of boxes to make it go in the ILR.

For the overclaim, some providers hand it back via the EAS. We wait until they get an email about it after the next R14, when they actually tell you categorically how much you owe back. I check that off against how much I thought, and as long as it's the right ball park, we just agree to the clawback. For reasons I've never got to the bottom of, my calculations on clawback and the ESFA ones were never quite the same (always very close), so if we'd proactively handed money back on the EAS, we've only have had to reconcile it anyway, and I don't like double-doing.