Student 2018/19 - HESA cost centre
Fields required from institutions in All fields
HESA cost centre
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This field describes the academic HESA cost centre in which the module is being taught. It is up to providers to decide whether or not to return details of the HESA cost centres which are contributing teaching/learning amounting to less than 5% of the proportion of the module.
|Applicable to||England Northern Ireland Scotland Wales|
All module subject records
|Valid entries and labels|
The cost centres referred to in this field are the HESA-defined cost centres.
Where two different subjects are taught in the same cost centre, there should be separate occurrences of Module.ModuleSubject for each.
For English providers, these cost centres should have been agreed with Office for Students 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 provider's Finance record. 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 provider, expenditure related to this provision must be included against academic cost centres in the Finance record. It has been agreed that the cost centre on the Student record should match this allocation, i.e. Providers should code cost centre according to the organising department at their provider. 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 providers in England, Office for Students make use of cost centres in their funding allocations. Office for Students 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 relating to this entity are displayed here.
|Reason required||To calculate the student load split out across the academic HESA cost centres, and split across JACS3 codes. Used to allocate activity to price groups.|
Data type: COSTCNCodeContentType
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