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HESA and OfS Finance collection table mapping

For the 2018/19 UK HE provider finance data, the Office for Students (OfS) undertook the joint collection of forecast and actuals data for English HE providers and alternative providers. HESA ingested and integrated this data with its usual collection of HE providers in Northern Ireland, Scotland and Wales. 

The table below details the high-level differences in the templates used by HESA and the OfS.

HESA Table HESA Description OfS Table OfS Description Notes
1 Consolidated statement of comprehensive income and expenditure 1 Consolidated statement of comprehensive income and expenditure  
2 Consolidated statement of changes in reserves N/A N/A Table was discontinued for 2018/19 collection
3 Consolidated balance sheet 2 Consolidated balance sheet  
3S Consolidated balance sheet - Scotland N/A N/A  
4 Consolidated statement of cash flows 3 Consolidated statement of cash flows  
5 Research grants and contracts - breakdown by source of income and HESA cost centre 5 Analysis of income - Research grants and contracts - breakdown by source of income and HESA cost centre  
6 Tuition fees and education contracts analysed by domicile, mode, level and source 6 Analysis of income - Course fees and education contracts analysed by domicile, mode, level and source
7 Income analysed by source 4 Analysis of income  
7 Northern Ireland, Scotland, Wales Funding body grants N/A N/A OfS capture English provider figures in table 4
8 Expenditure -  breakdown by activity and HESA cost centre 8 Analysis of expenditure - breakdown by activity and HESA cost centre  
9 Capital expenditure 12 Analysis of capital expenditure  
10 Separately disclosed material items from the audited financial statement of comprehensive income and expenditure N/A N/A Not collected by the OfS
11 Head of provider remuneration 11 Head of provider remuneration  
12 Analysis of staff costs 9 Analysis of expenditure - staff costs  
13 Severance payments 10 Analysis of expenditure - severance payments  
14 KFI Calculations     Not present in the OfS template. These have been calculated post-submission for English providers