Local authorities reclaim the housing benefit that they have paid from the Department for Work and Pensions (DWP) by means of submitting heavily audited subsidy claims. Three subsidy claims must be completed each year: an initial estimate, a mid year estimate and a final claim. The final claim must be submitted to the DWP by 30 April. The final audited claim must be submitted by 30 November. The Department for Work and Pensions pays local councils an administration grant based on the numbers of new claims and overall case-load; as well as various other cost factor adjustments to take into account the relative staff and accommodation costs. The level of Administration Grant awarded is announced annually by the Department for Work and Pensions. Some elements of the subsidy claim are subject to penalty, to encourage local authorities to control that element of expenditure. This includes high rents for care and support homes and the raising of overpayments. Overpayments of benefit are not fully funded in order to ensure that the local authority takes recovery action where appropriate.