Guidance

099/23 Clarification of final Programme claims and defrayed costs up to and including 31/12/2023

Updated 5 December 2024

Date Issued 24 April 2023
Review Date 31 December 2023

Who should read

All ESF Beneficiary Organisations (both Direct Bid and CFO), the Greater London Authority and the ESF Managing Authority (MA).

Purpose

To provide clarification to Grant Recipients (GRs) regarding defrayed costs after 31/12/2023.

Please note this Action Note replaces the information in Action Note 098/23.

Background

Grant Recipients are reminded that in line with published guidance, any costs, including employers’ national insurance and pension, that are defrayed after 31/12/2023, being the date the ESF Programme ends, are not eligible for inclusion within the Q4-23 claim.

Please note the amendments to the paragraph below from Action Note 098/23 published 18 April 2023.

For clarity, the Managing Authority is not looking to exclude employers’ national insurance and pension costs from salary costs claimed for December 2023, where these costs have been appropriately defrayed before 31 December 2023.

As per the Funding Agreement, payment of a grant claim does not exclude the right of the MA to exercise any of its rights under the Funding Agreement. Ultimately it is the responsibility of the Grant Recipient to ensure all costs included in submitted claims are eligible, as set out in the Funding Agreement.

Contact

If you have any queries about this Action Note please email: esf.2014-2020@dwp.gov.uk