|Name:||Cost centre 11|
|Status:||Cost centre 1 is compulsory; 2-16 are not compulsory. Cost centre 1 is not compulsory if field 74, Student FTE, is coded 000.0.|
|Description:|| Fields 100-147 refer to the current year of the study programme/course and should be considered as a block of related information. The cost centre is a two digit number indicating the academic cost centre in which the subject 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 study programme/course for that year.|
Up to 16 cost centres may be returned, with input relating to the FTE reported in field 74, Student FTE, identifying the main subject area and the proportion of input of each.
|Notes:|| Field 100, Cost centre 1, is linked to field 101, Subject area of study 1, and field 102, Proportion of subject 1. Subsequent links apply for up to a further 15 cost centres.|
Where 2 different subjects are taught in the same cost centre, there should be separate entries - see example where cost centre 24 is repeated for the different subject areas 'Pure Mathematics' and 'Applied Statistics'.
If more than 16 cost centres are needed the cost centres where most activity (proportion of course) takes place must be coded: others must be ignored. This implies that if 16 cost centres are coded here, then the sum of the proportions of the course may not necessarily sum to 100% and should be pro-rated so that the total becomes 100%.
Use of cost centres 35-39 is expected, where such activity exists, for institutions in England or Northern Ireland. Use of cost centre 35-39 is optional for institutions in Scotland or Wales.
Cost centres 15 and 22 must not be used by institutions in England or Northern Ireland.
The cost centre should relate to where the resources deployed to teach the student are located. Effectively the cost centre 'follows the money' and will be reconcilable with the institution's 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 pure 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 pure 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 Finance Record.
Cost centre breakdowns must relate to the FTE reported in field 74, Student FTE.
Where a part of the programme of study is taught other than by the 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 not assignable 99 should be used only 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 intend to make use of cost centres in their funding allocations. HEFCE have indicated that provision returned under cost centre not asssignable 99 will be allocated to the lowest price group for funding.
|Example:|| A second year physics course may be split, in subject terms, 60% applied physics, 30% pure mathematics and 10% applied statistics. The applied physics may be taught 50% in the physics cost centre and 10% in the electrical, electronic and computer engineering cost centre; similarly the pure mathematics may be taught 20% in the mathematics cost centre and 10% in the information technology and systems sciences cost centre and the applied statistics 10% in the mathematics cost centre. This would be coded as follows:|
FIELD NUMBER FIELD TITLE CODING REPRESENTING
100 Cost Centre 1 12 Physics cost centre
101 Subject Area of Study 1 F310 Applied Physics as a subject
102 Proportion of Subject 1 050.0 50% of year of course
103 Cost Centre 2 20 Electrical, Electronic
and Computer Engineering cost centre
104 Subject Area of Study 2 F310 Applied Physics as a subject
105 Proportion of Subject 2 010.0 10% of year of course
106 Cost Centre 3 24 Mathematics cost
107 Subject Area of Study 3 G110 Pure Mathematics as a
108 Proportion of Study 3 020.0 20% of year of course.
109 Cost Centre 4 25 Information technology
and systems sciences cost centre
110 Subject Area of Study 4 G110 Pure Mathematics as a
111 Proportion of Subject 4 010.0 10% of year of course
112 Cost Centre 5 24 Mathematics cost
113 Subject Area of Study 5 G310 Applied Statistics as a subject
114 Proportion of Subject 5 010.0 10% of year of course
|Reason Required:||To calculate the student load on the "cost centres" (groups of teaching departments).|
|04||Anatomy and Physiology|
|05||Nursing and Paramedical Studies|
|06||Health and Community Studies|
|07||Psychology and Behavioural Sciences|
|13||Agriculture and Forestry|
|14||Earth, Marine and Environmental Sciences|
|15||General Sciences (only to be used by institutions in Wales and Scotland)|
|18||Mineral, Metallurgy and Materials Engineering|
|20||Electrical, Electronic and Computer Engineering|
|21||Mechanical, Aero and Production Engineering|
|22||Other Technologies (only to be used by institutions in Wales and Scotland)|
|23||Architecture, Built Environment and Planning|
|25||Information Technology and Systems Sciences|
|26||Catering and Hospitality Management|
|27||Business and Management Studies|
|30||Librarianship, Communication and Media Studies|
|31||Language Based Studies|
|33||Design and Creative Arts|
|35||French, Spanish & German Modern Languages|
|36||Other Modern Languages|
|38||Sports Science and Leisure Studies|
|39||Computer Software Engineering|
|99||Cost centre not assignable|
This field must contain a valid code or be blank. (Severity: 99)
M_VALIDCODE || M_EMPTY
This field must be blank if COSTCN10 is blank. (Severity: 99)
If English or Northern Irish institution cannot use codes 15 or 22. (Severity: 99)
M_ENGLISH || M_NIRISH ?
!(M_ISFIELD(uiCurFieldNo,"15") ||M_ISFIELD(uiCurFieldNo,"22")) :