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This field describes the academic cost centre in which the module is being taught. It is up to institutions to decide whether or not to return details of cost centres which are contributing teaching/learning amounting to less than 5% of the proportion of the module.
|Applicable to||England Northern Ireland Scotland Wales|
All module subject records
|Base data type||COSTCNCodeType|
To calculate the student load split out across the academic cost centres, and split across JACS2 codes.
Where two different subjects are taught in the same cost centre, there should be separate occurrences of Module.ModuleSubject for each.
These cost centres should have been agreed with the funding councils as outlined in the Circular Letter 32/2005http://www.hefce.ac.uk/pubs/circlets/2005/cl32_05.
The cost centre should relate to where resources deployed to teach the student are located. Effectively the cost centre follows the money and will be reconcilable with the institutions finance statistics return. For example, if a member of staff based in the General Engineering cost centre takes a group of engineering students for a mathematics lecture, the cost centre should be General Engineering (16). However, if a member of staff based in the mathematics cost centre takes a group of engineering students for a mathematics lecture, the cost centre should be Mathematics (24).
Where a department buys in the services of a member of staff based in a department in a non-academic cost centre, the cost centre to be returned would be that of the buying in department. For example, a member of staff based in the computing service takes a group of engineering students for a lecture and is paid for under a servicing agreement by the engineering department, then the cost centre returned should be General Engineering (16).
The most important consideration in taking decisions about the attribution of students to cost centres should be the correspondence with the HESA Finance record.
Where a part of the module is taught by another reporting institution, expenditure related to this provision must be included against academic cost centres under Head 1 of Table 6 of the Finance Record. It has been agreed that the cost centre on the Student Record should match this allocation, i.e. institutions should code cost centre according to the organising department at their institution. Cost centre 99 is 'not assignable' and should only be used in cases where it is not possible to allocate the activity to an academic cost centre, e.g. where the appropriate cost centre is a non-academic cost centre. For institutions in England, HEFCE make use of cost centres in their funding allocations. HEFCE have stated that provision returned under cost centre 99 will be allocated to the lowest price group for funding.
Data type: COSTCNCodeContentType
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