627. You must record a new price record on the programme aim; this price must reflect the cost of the remaining amount of the programme to be delivered with the new employer. This residual cost must be recording using AFinCode = 3 for training and AFinCode = 4 for assessment, as applicable.
You would calculate the residual price based on the same criteria that you use when calculating your training costs (TNP 1) except this would be for the remaining training (TNP 3) need to be delivered. Where this is for a Standard unless the new employer has chosen a different EPO the TNP 4 would remain the same as the original TNP 2.
You can base the calculation of TNP 3 on either time remaining or actual remaining training needed, it is up to you what you use but the Apprentices progress may be an issue where they have been on programme for 50% of the funding but still need 75% of the training to complete.
The ESFA will apply the funding band maximum to the sum of previous earnings plus the new residual price so the new employer would have to fund the difference if the funding band maximum is exceeded.
If you calculate the residual training cost based on time, then this should not be an issue.