TNP1 Breakdown

Evidence reqs at the top of page 60 in the 25/26 Rules (and I don't think it's new):

The provider has broken down the total negotiated price associated with the 
delivery of training and on-programme assessment (TNP1), and agreed with the 
employer, against the 5 key headings of the eligible costs section (listed in 
paragraph 100). Only eligible costs have been included. They can do this within 
the contract for services where appropriate.

So, it doesn't need to be super detailed, but it needs to not just be a single number?

We have the five headings and that broken down further (i.e.Teaching  - Consisting of Classroom Sessions and Project support (Mandatory enrichment only if KSBs) but we don't have values against it. Do we need to say that actually of the £500 TNP1, £2000 is Teaching as per what our auditors are saying we should? In the past we were told that was not necessary (LSECT), but we had not had external auditors in since 2022 (which this was not mentioned), and noticed that the above statement appeared in 22/23 funding rules.

I think that a price breakdown of the TNP1 under the 5 headings is very much implied by the evidence requirements...

Although what precisely the POINT of doing it is, is another question. Like, if you just defaulted to teaching =80%, 5% each for the other four elements then, so what? Auditors aren't going to be comparing you to other providers or asking for your pay rates, there's no *rules* about how much you can or can't charge for each element, it's just another part of the pantomime of "employer-led"...

Our auditors advised that the breakdown was needed to demonstrate how we had worked out what the overall cost should be, and that it only included eligible expenditure.  We use a template listing the eligible categories.