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Higher Education Provider Data: Finance

Some HE providers saw significant cost adjustments in both 2018/19 and 2019/20, relating to the 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 in 2018/19 and 2019/20.

HESA published additional versions of relevant KFIs on 24th of August 2021 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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Question Table/chart Published by Theme Keywords
What was the income of HE providers? Table 1: Consolidated statement of comprehensive income and expenditure by HE provider and academic year 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 by HE provider and academic year 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: Consolidated balance sheet as at 31 July by HE providers in Scotland and academic year HESA Statements restricted; fund; funds; scotland; scottish
What was the cash flow of HE providers? Table 4: Consolidated statement of cash flows by HE provider and academic year 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 of HE provider and academic year 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, HE provider and academic year 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 by HE provider and academic year 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 by HE provider 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 by HE provider and academic year 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 by HE provider and academic year HESA KFI key; financial; indicator; indicators; ratio; ratios; days; surplus; deficit; borrowing; reserves; liquidity; assets; liabilities; staff; costs; cash;