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Finance record 2021/22 - Finance Table 6: Funding council grants and other income (specific countries)

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Version 1.1 Produced 2022-10-19

Contents:

    Table 6 Funding body grants - Northern Ireland

  1. Table 6 NI provides a further analysis of funding body grants, Head 2 of Table 6. The total must agree with the financial statements and should include income attributable to a share in joint venture(s).
  2. Sub Head 1a (Recurrent (teaching))

  3. Sub Head 1a should show the total grant (or main and associated grants) for teaching, including widening participation, as shown in the annual grant letter or additional grant letter from the funding councils.
  4. Sub Head 1b (Recurrent (research))

  5. Sub Head 1b should show the total grant (or main and associated grants) for research as shown in the annual grant letter or additional grant letter from the funding councils. No distinction between the different components of research funding is required.
  6. Sub Head 1c (Recurrent - Other (including non-recurrent special funding))

  7. Sub Head 1c should include all other recurrent grants and non-recurrent grants to support special initiatives as stated in the annual grant letter or additional letters from the funding councils. Income relating to non-capitalised expenditure, for example Higher Education Capital, Higher Education Research Capital or Research Capital Investment Fund (RCIF), should be included here, under funding council income.
  8. Sub Head 1d (Capital grants recognised in the year)

  9. Sub Head 1d should include all capital grants (whether recognised under the accrual or performance models) where capital funding has been applied to the purchase of an asset that has been capitalised. This includes grants from Higher Education Capital, Higher Education Research Capital or Research Capital Investment Fund (RCIF), and the funding body elements of the UK Research Partnership Investment Fund (UKRPIF) grants. The depreciation associated with these grants, where accounted for under the accrual model, should be returned on Table 7 under Sub Head 4b (Premises).

    Table 6 Funding body grants and other income – Scotland

    Head 1

    Head 1 should show further analysis of funding council grants. Total funding council grants automatically populates Head 2 in Table 6.

    Sub Head 1a (General fund teaching)

  1. Sub Head 1a should show the total grant (or main and associated grants) for teaching, including widening participation and articulation, as shown in the institution's outcome agreement including any in-year adjustments.
  2. Sub Head 1b (General fund research and knowledge exchange)

  3. Sub Head 1b should show the total grant (or main and associated grants) for research as shown in institution's outcome agreement or additional grant letter from the funding council. No distinction between the different components of research funding is required.
  4. Sub Head 1c (Ring-fenced grants)

  5. Sub Head 1c should include all ring-fenced grants for controlled subjects of medicine, dentistry, initial teacher education and nursing and midwifery.
  6. Sub Head 1d (Strategic funds)

  7. Sub Head 1d should include all grants included as strategic funds in the outcome agreement. In addition, regional coherence funding and small specialist institution funding should be included here.
  8. Sub Head 1e (SFC Capital maintenance grant)

  9. Sub Head 1e should include the total SFC Capital Maintenance grant as shown in the outcome agreement as applied to non-capitalised expenditure.
  10. Sub Head 1f (Capital grants recognised in the year)

  11. Sub Head 1f should include amounts relating to a specific capital grant that has been used to purchase a capitalised asset. The treatment will depend on whether the institution has applied the accrual or performance model under FRS 102 and the FE/HE SORP (2019). The line will include both capital grants recognised in the year, under the performance model, and the release of income from capital grants recognised in the year, under the accrual model. This includes SFC/BEIS research funding.
  12. Sub Head 1g (Grants for FE provision)

  13. Should include SFC grants for FE provision paid out of the FE budget (UHI and SRUC).
  14. Sub Head 1h (Total funding body grants)

  15. Sub Head 1h is automatically populated and is calculated as the sum of Sub Heads 1a to 1g.
  16. Head 2 (Additional information collection for Scottish providers (memorandum only))

    Head 2 should show additional requirement for Scottish HEP’s.

    Sub Head 2a (Coronavirus job retention scheme funding)

  17. HEPs in Scotland are to enter any income relating to the coronavirus job retention scheme funding (CJRS) claimed in this period. This is in memorandum only.
  18. Sub Head 2b (City deal funding)

  19. HEPs in Scotland should enter any income relating to city region deal.  More information on the scheme can be found https://www.gov.scot/policies/cities-regions/city-region-deals/. This is in memorandum only.
  20. Head 3 (Number of staff on furlough)

  21. The number of staff on furlough should be returned in full-time equivalent values up to two decimal places.

    Table 6 Funding body grants - Wales

  1. Any clawback applied to funding due to under-recruitment should be included in the category it relates to. For example, if the clawback is due to under-recruitment of part-time undergraduate credit values, the reduction should be reflected in the PT UG teaching funding category.
  2. Heads 1a - 1d (Recurrent teaching grants)

  3. Sub Head 1a to 1d should show the total grant (or main and associated grants) for teaching, including per capita and premium funding, as shown in the annual funding allocation circular or additional in-year allocation circulars from the funding council. The grant should be split in the requested format (i.e. FTUG, FTPG, PTUG, PTPG).
  4. Head 1e (Recurrent QR, PGR and RWIF funding)

  5. Sub Head 1e should show the total grants (or main and associated grants) for QR and PG Research and Research Wales Innovation Funding as shown in the annual funding allocation circular or additional in-year allocation circulars from the funding council. No distinction between the different components of research funding is required.
  6. Head 1f (Recurrent equalities, well-being and employability funding)

  7. Sub head 1f should show the total grants for equalities, well-being and employability as shown in the annual funding allocation circular or additional in-year allocation circulars from the funding council. No distinction between the different components of this funding is required.
  8. Head 1g (Other HEFCW grant)

  9. Sub Head 1g should include all other HEFCW grants to support special initiatives as stated in the annual funding allocation circular or additional circulars from the funding council.
  10. Head 1h (Capital grants recognised in the year)

  11. Sub Head 1h should include the capital grants recognised in the year where capital funding (project or formula) received from or via HEFCW has been applied to the purchase of an asset that has been capitalised. This should include grants from the Research Capital Investment Fund (RCIF), the funding bodies element of the UK Research Partnership Investment fund (UKRPIF) grants, Higher Education Research Capital funding, Strategic Development Fund (SDF), Project Capital Allocation (PCA), Centres for Excellence in Teaching and Learning and any similar sources that have been applied to the purchase of assets that have been capitalised. .
  12. Head 1i (SHELL and other Welsh Government grants)

  13. Sub Head 1i should include all grants received from the Welsh Government Department for Skills, Higher Education and Lifelong Learning (SHELL) and any other Welsh Government departments.
  14. Sub Head 1j is automatically populated and is calculated as the sum of Sub Heads 1a to 1i.
  15. Head 2 (Total Welsh European Funding Office (WEFO) grants receivable in the year (MEMO only))

  16. Head 2 should include all grants received from the Welsh European Funding Office (WEFO). These will have been included as income elsewhere on the return. Income returned in Head 2 is not related to income returned in Heads 1a to 1i in this table. See also guidance for column 8 of Table 4.

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