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HESA Student Record 2013/14 - Cost centre

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HESA Student Record 2013/14

Fields required from institutions in Scotland

Cost centre

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valid entries
Short nameCOSTCN

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 toEngland Northern Ireland Scotland Wales

All module subject records

Valid entries and labels
101Clinical medicine
102Clinical dentistry
103Nursing & allied health professions
104Psychology & behavioural sciences
105Health & community studies
106Anatomy & physiology
107Pharmacy & pharmacology
108Sports science & leisure studies
109Veterinary science
110Agriculture, forestry & food science
111Earth, marine & environmental sciences
115General engineering
116Chemical engineering
117Mineral, metallurgy & materials engineering
118Civil engineering
119Electrical, electronic & computer engineering
120Mechanical, aero & production engineering
121IT, systems sciences & computer software engineering
123Architecture, built environment & planning
124Geography & environmental studies
125Area studies
127Anthropology & development studies
128Politics & international studies
129Economics & econometrics
131Social work & social policy
133Business & management studies
134Catering & hospitality management
136Continuing education
137Modern languages
138English language & literature
142Theology & religious studies
143Art & design
144Music, dance, drama & performing arts
145Media studies
999Cost centre not assignable

This field forms one third of a triplet of fields with ModuleSubject.MODSBJ and ModuleSubject.MODSBJP

Where two different subjects are taught in the same cost centre, there should be separate occurrences of Module.ModuleSubject for each.

For English institutions, these cost centres should have been agreed with HEFCE as outlined in the Circular Letter 32/2005.

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 (115). 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 (122).

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 (115).

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 999 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 999 will be allocated to the lowest price group for funding.

A mapping of old HESA Cost Centres to new HESA cost centres can be found here .

Quality rules
Quality rules relating to this field are displayed here.
Reason required

To calculate the student load split out across the academic cost centres, and split across JACS3 codes. Used to allocate activity to price groups.

Part of
Field length3
Minimum occurrences1
Maximum occurrences1
Schema components
Element: COSTCN

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