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HESA cost centre (COSTCN)

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Key Value
Name HESA cost centre
Short name COSTCN
Part of Module cost centre (ModuleCostCentre)
Description The cost centre associated with the specified Module.
Applicable to England Northern Ireland Scotland Wales
Coverage All ModuleCostCentre entities

The cost centres referred to in this field are the HESA-defined cost centres.

The most important consideration in taking decisions about the attribution of students to cost centres should be the correspondence with the HESA Finance record. Effectively, the cost centre follows the money and should relate to where financial resources deployed to teach the student are located.

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.

Where a part of the module is taught by another 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 their organising department.

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 'Approved (fee cap)' providers in England, the OfS make use of cost centres in their funding allocations. The OfS have stated that provision returned under cost centre 999 will be allocated to the lowest price group for funding.


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).

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).

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, the cost centre returned should be General Engineering (115).

A franchised module is taught by another providers mathematics department, the activity is organised by the reporting providers engineering department. The cost centre returned should be General Engineering (115).

Quality Rules Quality rules to follow
Optional? No
Reason required To model split of funding by cost centre, used to allocate activity to price groups in England.
Field Length 3
Valid Values
Code Label
101 Clinical medicine
102 Clinical dentistry
103 Nursing & allied health professions
104 Psychology & behavioural sciences
105 Health & community studies
106 Anatomy & physiology
107 Pharmacy & pharmacology
108 Sports science & leisure studies
109 Veterinary science
110 Agriculture, forestry & food science
111 Earth, marine & environmental sciences
112 Biosciences
113 Chemistry
114 Physics
115 General engineering
116 Chemical engineering
117 Mineral, metallurgy & materials engineering
118 Civil engineering
119 Electrical, electronic & computer engineering
120 Mechanical, aero & production engineering
121 IT, systems sciences & computer software engineering
122 Mathematics
123 Architecture, built environment & planning
124 Geography & environmental studies
125 Area studies
126 Archaeology
127 Anthropology & development studies
128 Politics & international studies
129 Economics & econometrics
130 Law
131 Social work & social policy
132 Sociology
133 Business & management studies
134 Catering & hospitality management
135 Education
136 Continuing education
137 Modern languages
138 English language & literature
139 History
140 Classics
141 Philosophy
142 Theology & religious studies
143 Art & design
144 Music, dance, drama & performing arts
145 Media studies
999 HESA cost centre not assignable

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