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HE Finance Plus 2003/04
2003/04 HESA Finance Statistics Return (Ref C03031) circular ref 04/03
This Circular contains further guidance that is required for the C03031 Finance Statistics Return (FSR) data collection.
Further guidance
The following changes have been made to this year’s template - please note particularly the positional changes in Table 1 and 2 emboldened below:
Table 1
- Head 18 ‘Transfer from/(to) accumulated income within specific endowments’ has been added to the template at row 39.
- Head 19 ‘(Deficit)/surplus for the year retained within general reserves’ has been added to the template at row 41.
These two new heads bring the FSR into line with the SORP ‘Model financial statements’ (October 2003) which can be downloaded in PDF format via http://bookshop.universitiesuk.ac.uk/downloads/SORPOct03.pdf
- Previous Heads 18, 19, 20, 21, 22 (Note of historical cost surpluses rows) have now become Heads 20, 21, 22, 23 and 24, moving down two rows from last year’s position.
Table 2
- Head 2 sub-heads i ‘Cash at bank’ and ii ‘Other investments’ have been deleted, which now leaves Head 2 ‘Endowment assets’ at row 68 of the template. A direct entry is required for Endowment assets.
As a consequence of these changes, the following first stage validation rule cannot be performed and so has been removed:
- Rule 31066 Table 2: (Cash at bank + Cash at bank & in hand – bank overdrafts at 31 July 2004) – ((Cash at bank + Cash at bank & in hand – bank overdrafts 31 July 2003) = Increase/(decrease) in cash in the period +/- £2000.
Table 5b
- Column 2 text heading has changed from ‘NHS/RONE/SHHD’ to ‘DH/RONE/SHHD’ (Department of Health (including the NHS)).
- Head 1ai text has changed from ‘Recurrent (T)’ to ‘Recurrent (Teaching)’.
- Head 1aii text has changed from ‘Recurrent (R)’ to ‘Recurrent (Research)’.
- Head 4aii text has changed from ‘Teaching companies’ to ‘Knowledge Transfer Partnerships’.
Table 8
As Pay Group information is now collected via the New Individualised Staff Record (NISR) Table 8 has been removed from the FSR template. As a consequence of this change, the following first stage validation rules have been removed:
- Rule 31001 Total Staff Expenditure must = Table 6 Staff Costs Total, and
- Rule 31022 Pay Group Category must not be zero.