Data intelligence

The University of Oxford have returned all salaries and wages under ‘Salaries and wages academic staff’ for the 2017/18, 2018/19, 2019/20 and 2020/21 academic years. This figure should have been allocated between both ‘Salaries and wages academic staff’ and ‘Salaries and wages non-academic staff’.

Aberystwyth University have returned all salaries and wages under ‘Salaries and wages academic staff’ for the 2018/19, 2019/20 and 2020/21 academic years. The figures should have been allocated between both ‘Salaries and wages academic staff’ and ‘Salaries and wages non-academic staff’. For 2020/21 this is Academic £25,594, non-academic £26,661.

University Centre Quayside Limited have returned all salaries and wages under ‘Salaries and wages academic staff’ for the 2018/19, 2019/20 and 2020/21 academic years in Table 12. This figure should have been allocated between both ‘Salaries and wages academic staff’ and ‘Salaries and wages non-academic staff’.

In 2019/20, Aberystwyth University incorrectly reported a number of items of income and expenditure as being separately disclosed material items from the Audited Financial Statement of comprehensive income and expenditure in the Finance record Table 10. The intention had been to draw user’s attention to line items where there had been a significant movement from previous years reported results. However, the items disclosed were not material items that required separate disclosure in the audited financial statements and all the return in Finance record Table 10 should have been nil other than staff costs, which is detailed below.

In 2018/19 and 2019/20, Aberystwyth University included Universities Superannuation Scheme (USS) pension provision movement within Staff Costs in Table 1 without a separate Exceptional item disclosure under table 10 - Separately disclosed material items. The values under table 10, staff costs, should be £18,542k for 2018/19 and (£10,305k) for 2019/20.

In 2018/19 and 2019/20, Bangor University included Universities Superannuation Scheme (USS) pension provision movement within Staff Costs in Table 1 without a separate Exceptional item disclosure under table 10 - Separately disclosed material items. The values under table 10, staff costs, should be £18,158k for 2018/19 and £(11,384k) for 2019/20.

For 2018/19 and 2019/20 Cardiff University omitted to separately disclose material items from the audited financial statement of comprehensive income and expenditure. The separately disclosable items are included within the operating expenditure. The values under table 10, staff costs, should be £92,908k for 2018/19 and £(55,214k) for 2019/20.

In 2018/19 and 2019/20 Glyndŵr University have reported staff costs within separately disclosed material items that represent total Local Government Pension Scheme (LGPS) contributions. These values are: £2,706k for 2018/19 and £3,237k for 2019/20. Included within these costs are exceptional past service costs representing Guaranteed Minimum Pension and McCloud contributions account for of £625k in 2018/19 and £173k in 2019/20 of staff cost values. This approach aligns with the University Group Financial Statements methodology to clearly show the impact of LGPS as part of the overall University Group Financial Statements and was agreed with the provider’s external auditors.

In 2016/17, Cardiff Metropolitan University omitted severance payment data from Table 13 of the Finance record.  The correct figures are as follows:

3 Aggregate of compensation paid for loss of office to staff earning in excess of £100,000 per annum (Excludes head of provider)
3a Loss of office at the provider

• i Total amount of compensation paid across the whole provider - £778k
• ii Number of people to whom this was payable - 3

2a) Public lectures – Academic staff time
In 2010/11 Aston University reported the British Academy of Management (BAM) Conference which was hosted by Aston University, accounting for 60 days’ academic staff time. This conference did not take place in 2011/12.

2c) Exhibitions (galleries, museums etc.) – Attendees
The British Science Festival was held at Aston University in September 2010 and the attendee data relating to this event was reported in the 2010/11 return. This event took place at an alternative venue in 2011, hence the same data was not reported in the 2011/12 return.

In 2022/23, there is a difference in staff costs between Table 1 and Table 12 for the University of Edinburgh. This is due to the rounding in the financial statements.

In 2022/23, there is a difference in staff costs between Table 1 and Table 12 for the University of Strathclyde. This is due to Employer Universities Superannuation Scheme (USS) contributions not being recorded in Table 12.

For the academic years 2016/17 – 2021/22 some inconsistencies are apparent among non-English HE providers in the total staff costs displayed in Table 12 of the open data when comparing against staff costs reported in Table 1. These discrepancies relate to differences in the way that HE providers have reported staff costs in both tables – in some cases excluding non-academic staff costs, and in some cases including pension adjusted costs. Staff costs in Table 1 are validated against providers’ published accounts.

In 2015/16, Edinburgh Napier University misreported a number of items within Table 8 of the Finance record specifically relating to staff costs expenditure and other operating expenses. The correct figures are as follows:

• 1at Total academic departments: Total expenditure £48,535k
• 2 Total academic services: Total expenditure £20,926k

• 3 Administration and central services
  
  • 3a Central administration and services: Total expenditure £8,851k
  • 3biii Other general expenditure: Total expenditure £758k

The effect on academic departments was spread generally on a pro rata basis.

In 2016/17, Edinburgh Napier University misreported a number of items within Table 8 of the Finance record specifically relating to staff costs expenditure and other operating expenses. The correct figures are as follows:

• 1at Total academic departments: Total expenditure £49,475k
• 2 Total academic services: Total expenditure £21,956k
• 3 Administration and central services
  
  • 3a Central administration and services: Total expenditure £8,555k
  • 3biii Other general expenditure: Total expenditure £804k

The effect on academic departments was spread generally on a pro rata basis.

The University of Salford reported a deficit of £9,075k in the year 2011/12 against a surplus of £345k in 2010/11. This has resulted in some high level changes between years in respect of Head 3, 9, 10, 13 and 14. A major restructuring was undertaken which resulted in a high level of exceptional costs in year, contributing to this deficit and the reported high level movement between years in Head 7. The University also accelerated depreciation on assets, for which there are plans now in place for disposal, and disposed of some assets in year. This impacted on the overall results and in particular the change between years in respect of Head 11 and 12.

In 2016/17, Manchester Metropolitan University incorrectly reported some figures within the Finance record Table 6, sections 1 and 2. The correct figures are as follows:

• 1 HE Course fees
  • 1a Home domiciled students
    • 1ai Full-time undergraduate - Source of fees Other = £5,292K
  • 2 Non-credit bearing course fees - Total £2,543K

'Total income' and 'Research grants and contracts income' figures for 2014/15 include an item of exceptional income reported in respect of the Research and Development Expenditure Credit (RDEC) scheme. This amounts to £0.5 billion of exceptional income across the UK sector.

The outbreak of the COVID-19 pandemic was declared in March 2020, part way through the 2019/20 academic year. Depending (among other factors) on the financial year end of each provider, there may have been varying impacts of the pandemic on individual providers’ financial data for 2019/20 into 2021/22.

The University of East London's tuition fee income (Table 6) overstates total fee income as it includes an unspecified amount of income attributable to 980 franchised in students that should not have been included. This income should instead be reported in Table 4 under Subcontracted in course fees.

The Salvation Army does not charge its students tuition fees for the courses that they undertake. Tuition fees are detailed in Table 6. Tuition fee totals are also reported in Tables 1 and 7. This applies from 2019/20 onwards.

The Institute of Ismaili Studies does not charge tuition fees to its students. Tuition fees are detailed in table 6. Tuition fee totals are also reported in tables 1 and 7. This applies from 2019/20 onwards.

The University of Buckingham corrected some of their postgraduate courses, that previously had been treated as full time, to part time. This resulted in an increase in their fee income for part-time postgraduate taught from £26k in 2010/11 to £893k in 2011/12. Their full-time postgraduate taught fees income fell by a similar amount.

For 2017/18, Edge Hill University incorrectly returned £104k in UK domicile students, Full-time undergraduate, Other source of fee and £152k in UK domicile students, Part-time undergraduate, Other source of fee instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

For 2017/18, The National Film and Television School incorrectly returned £73k in Education and Skills Funding Agency funding (Table 7C Funding body grants) instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

For 2018/19 Edge Hill University incorrectly returned £84k in UK domicile students, Full-time undergraduate, Other source of fee and £100k in UK domicile students, Part-time undergraduate, Other source of fee instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

For 2018/19, The National Film and Television School incorrectly returned £110k in Education and Skills Funding Agency funding (Table 7 Income analysed by source) instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

For 2019/20, Bath Spa University incorrectly returned £1,998k of SLC fees and £1,471k of Other fees as Other EU domiciled instead of UK domiciled for full-time undergraduates in ‘Tuition fees and education contracts’.

For 2019/20, Edge Hill University incorrectly returned £213k in UK domicile students, Full-time undergraduate, Other source of fee and £39k in UK domicile students, Part-time undergraduate, Other source of fee instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

For 2019/20, The National Film and Television School incorrectly returned £90k in Education and Skills Funding Agency funding (Table 7 Income analysed by source) instead of in Non-credit bearing course fees (Table 6 Tuition fees and education contracts).

In 2015/16, Kingston University incorrectly reported some figures within the Finance record Table 6, sections 1 and 2. The correct figures are as follows:

• 1 HE Course fees
  • 1a Home and EU domiciled students
    • 1ai Full-time undergraduate - Source of fees DH/LETB/Scottish Health Directorate = £8,190K
    • 1ai Full-time undergraduate - Source of fees Other = £8,689K
    • 1av Part-time postgraduate taught - Source of fees Other = £3,796K
• 2 Non-credit bearing course fees - Total £2,985K