Higher Education Provider Data: Finance
Some HE providers saw significant cost adjustments since 2018/19 relating to accounting for the value of pension schemes. This is not a typical annual operating expense for these providers and therefore caution is required when analysing the underlying annual financial operating performance from 2018/19.
We now publish additional versions of relevant KFIs with pension cost adjustments applied to enable users to understand the impact of this accounting change.
HE Provider Data: Finance: Frequently asked questions
The areas above guide you through the information we collect, and we have also published a complete list of our tables. The table below identifies the charts and tables that answer some of the most common questions about HE finances. Use the drop-down filter to select the topic that most interests you, or the search box to display more specific questions (such as searching for 'research', or 'fees').
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|What was the income of HE providers?||Table 1: Consolidated statement of comprehensive income and expenditure||HESA||Income & expenditure||income; earn; expenditure; spend; surplus; deficit; money; summary|
|What assets and liabilities did HE providers hold on 31 July?||Table 3: Consolidated balance sheet||HESA||Statements||assets; liabilities; investments; loans; loan; borrow; debt; borrowing; balance; sheet; pension|
|What restricted funds were held by HE providers in Scotland?||Table 3S: Breakdown of cash and cash equivalents as at 31 July - Scotland||HESA||Statements||restricted; fund; funds; scotland; scottish; cash; equivalents|
|What was the cash flow of HE providers?||Table 4: Consolidated statement of cash flows||HESA||Statements||cash; flow; non-cash; investment; pension;|
|What was the research income of HE providers?||Table 5: Research grants and contracts - breakdown by source of income and HESA cost centre||HESA||Income & expenditure||income; research; grants; grant; contracts; academic; department; discipline; funding; UKRI; council; councils; charity; charities; government; eu; european; europe;|
|What was the tuition fee income of HE providers?||Table 6: Tuition fees and education contracts analysed by domicile, mode, level and source||HESA||Income & expenditure||tuition; fee; fees; undergraduate; postgraduate; home; students; eu; european; europe; non-eu; international; course;|
|What were the income sources of HE providers?||Table 7: Income analysed by source||HESA||Income & expenditure||government; funding; grants; grant; fees; tuition; research; income; earn; donations; endowments; donation; endowment; source; sources; summary|
|What funding body grants did HE providers receive?||Table 7C: Funding body grants||HESA||Income & expenditure||government; funding; body; hefcw; teaching; sfc; recurrent; grants; grant; income; earn; source; sources; summary|
|How did HE providers spend their money?||Table 8: Expenditure - breakdown by activity and HESA cost centre||HESA||Income & expenditure||expenditure; spend; staff; costs; cost; department; departments; academic; premises; residences; catering; research; pension|
|How much did HE providers spend on buildings and equipment?||Table 9: Capital expenditure||HESA||Statements||capital; building; buildings; equipment; residences; residence; halls; equipment; expenditure; spend|
|What other items did they publish in their accounts?||Table 10: Separately disclosed material items from the audited financial statement of comprehensive income and expenditure||HESA||Income & expenditure||other; items; separate; separately; else;|
|How much are vice chancellors and other heads of HE providers paid?||Table 11: Head of provider remuneration||HESA||Staff pay||vice; chancellor; salary; salaries; paid; head; chief; executive; boss; remuneration; pay; vc; vcs|
|How many staff are paid over £100,000 p.a?||Table 12: Analysis of staff costs||HESA||Staff pay||salary; salaries; paid; remuneration; pay; highly; pension; staff; costsf; executive; management;|
|How much do HE providers spend on severance payments?||Table 13: Severance payments||HESA||Staff pay||compensation; severance; pay; off; loss; office;|
|What are the Key Finance Indicators for HE providers?||Table 14: Key Financial Indicators||HESA||KFI||key; financial; indicator; indicators; ratio; ratios; days; surplus; deficit; borrowing; reserves; liquidity; assets; liabilities; staff; costs; cash;|