Finance record 2017/18 - Table 12: Analysis of Staff Costs
Version 1.2 Produced 2018-12-04
Table 12 provides information on the costs of staff, including the Average Staff Number (FTE), as disclosed in provider accounts.
To complete this table, providers should refer to their relevant funding body's Accounts direction through the below links:
Welsh and Northern Irish providers will need to provide the remuneration of staff who earn £100,000 or over. This will be recorded by staff headcount in £5,000 pay bandings.
For English providers, remuneration of higher paid staff will need to be collected as FTE number of staff, rather than Headcount. This is per the Office for Students Accounts Direction.
There will therefore be two columns, one for headcount number and one for FTE number.
Providers in England and Northern Ireland should include the Head of Provider in the relevant banding of higher paid staff (FTE and Headcount respectively).
Providers in Wales should not include the Head of Provider in the relevant banding of higher paid staff.
Scottish, Northern Irish and Welsh accounts directions require bandings of £10,000. For comparability purposes, both HEFCW and Department for the Economy NI (DfENI) would however like providers to complete the £5,000 bandings in the Finance record. The SFC has confirmed that Scottish institutions do not need to complete this section.
Contact Liaison by email or on 01242 211144.