|Name:||Cost centre 4|
|Status:||Optional for institutions in Scotland and Wales. Cannot be used by institutions in England and Northern Ireland.|
|Description:|| Fields 21 - 26 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 module.
For institutions in Scotland up to four cost centres may be returned with input to the current year of the module, identifying the main subject areas and the proportion of input of each.
|Notes:|| Field 21, Cost centre 3, is linked to field 22, Subject area of study 3, and field 23, Proportion of subject 3.|
Where two different subjects are taught in the same cost centre, there should be separate entries for each.
If more than four cost centres are needed the cost centres where most activity (proportion of module) takes place must be coded: others must be ignored. This implies that if four cost centres are coded here, then the sum of the proportions of the module may not necessarily sum to 100% and should be pro-rated so that the total becomes 100%.
These cost centres should have been agreed with the Funding Councils as outlined in the Circular 'The Allocation of Departments to Cost Centres' (Nov. 1994) and updated by HEFCE Request 97/25 'Assigning Departments to Academic Cost Centres' (Oct. 1997).
Cost centres 15 and 22 must not be used by institutions in England or Northern Ireland.
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 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 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).
Changes to Cost Centres
Following from the recent review of the HESA Finance Record it was agreed that a simplification of the current list of cost centres was required, achieved by merging or removing existing cost centres.
To this end a pattern of cost centres has been finalised that strikes a good balance between being simple and providing a rich presentation of information. The changes are summarised in Cost Centres Summary.
It is obviously necessary to implement the cost centre changes across the full range of HESA data streams. For the 2004/05 Student Record, institutions are encouraged to use the new shorter list of cost centres, but where this might present difficulties, institutions can in 2004/05 continue to use the existing fuller list of cost centres. During such transition HESA will undertake appropriate amalgamation before onward use of the data. From 2005/06 onwards, validation will prevent the use of the "old" cost centre list.
|Reason Required:||To calculate the student load split out across up to sixteen academic cost centres, and split across JACS codes.|
|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 cannot be completed by institutions in England and Northern Ireland. (Severity: 99)
M_ENGLISH || M_NIRISH ?