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Student 2019/20 - HESA cost centre

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Student 2019/20

Fields required from institutions in All fields

HESA cost centre

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valid entries
Short nameCOSTCN

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 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
999HESA cost centre not assignable

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

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.

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
Quality rules to follow
Reason required To calculate the student load split out across the academic HESA cost centres, and split across HECOS codes. Used to allocate activity to price groups.
Part of
Field length3
Minimum occurrences1
Maximum occurrences1
Schema components
Element: COSTCN
Date modified2019-12-18
Change management notesGuidance removed that was referencing a circular which is no longer applicable.

Contact Liaison by email or on 01242 211144.