The 2011/12 data migration specification shows that for 2010/11 learners continuing into 2011/12 their L28 value should be copied if it is set to "12" i.e. if you are claiming entitlement funding for the learner in the current year then you should continue to claim for it next year.
This seems at odds with the way such payments are generated – an average Foundation Learning learner will draw down approx £1000 as soon as L28 is set to 12 – this payment is not annualised i.e. the full amount is drawn down immediately in the current year. If that learner continues into 2011/12 and you migrate that code 12 into the new year, then I assume the learner will generate another full entitlement payment (albeit at the new vastly reduced rate for 2011/12)
Bearing in mind that Foundation Learning programmes are relatively short and it is highly unlikely that a learner could accrue 336glh in 2010/1 and another 336glh in 2011/12, should it not be that any learner continuing into 2011/12 should have their L28 value reset to 99 or null in order to avoid rollover learners automatically claiming entitlement twice?