This circular is for information only.
Colleagues will be aware of the current review of HESA Cost Centres and of the sector-wide consultation on a number of proposals for change which took place in February this year. This is the first major review of the Cost Centres and the sector was invited to consider questions in relation to the Cost Centres structure and relationship to Research Excellence Framework (REF) Units of Assessment (UoAs), the mapping of professional services within institutions to HESA non-academic Cost Centres and the collection of mapping of departments to Cost Centres information.
81 responses to the consultation were received from a range of HE institutions.
This circular sets out changes which have now been agreed and which will be implemented simultaneously across the 2012/13 HESA collections (Student, Staff and Finance) in parallel with the implementation of JACS 3.0.
Colleagues were invited to consider a number of questions with reference to this proposed Cost Centre structure and relationship to UoAs. Following analysis of responses, these changes will be implemented:
There was much support for the proposed revised list of Cost Centres and a small number of changes suggested by colleagues has been made in addition:
A new coding frame will be adopted for the Cost Centres; a three-character numerical code will be assigned to every Cost Centre. This will ensure that:
The revised list of Cost Centres has been developed so that it aligns with the order of the REF UoAs as a number of colleagues who responded to the consultation indicated that this would be useful. The order also broadly reflects that of the subject codes in JACS 3.0.
Colleagues can view the revised list of Cost Centres, alongside a mapping of old Cost Centres to new Cost Centres and mapping of new Cost Centres to REF UoAs.
The current list of non-academic Cost Centres will remain unchanged. Following careful analysis of the responses, acknowledging that there is some support for a more detailed breakdown of these Cost Centres, the conclusion was that on balance it is more beneficial to retain the broad non-academic Cost Centres in order to enable the most meaningful comparison.
From 2012/13 the non-academic Cost Centres will be known as ‘Professional Services'.
Analysis of the responses to the consultation revealed that there is general support for the routine collection and publication of the academic department/Cost Centres mapping. Colleagues recognised that this exercise would assist with benchmarking and analysis benefit, give greater transparency to HESA data, and assist with internal checking between various HESA returns. The message is that the added value of the collection and publication of the department/Cost Centres mapping would be greater than the cost of collecting the information.
Therefore, from 2012/13:
The revised Cost Centres will be implemented into the HESA, Student, Staff and Finance Statistics Return with Higher Education Business and Community Interaction (FSR with HEB-CI) Record for 2012/13. Further details of the metadata collection will be released in due course.
If you have any queries about the content of this circular, please contact HESA's Institutional Liaison team at firstname.lastname@example.org .