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Data intelligence


  • HE provider accounting practice (2011/12 - 2014/15)

    The University of Buckingham publishes audited accounts to 31 December each year. Consequently, the income and expenditure in this finance data is prepared from management accounts spanning two financial years, which can be reconciled to the published accounts for multiple years, e.g. 2013 and 2014 for 31 December 2013.

    Guildhall School of Music and Drama is owned and run by the City of London Corporation and does not produce their own balance sheet, statement of total recognised gains and losses, or cash flow statement.

  • Head of providers start and end dates - Table 11 (2017/18)

    Rose Bruford College of Theatre and Performance recorded incorrect start and end dates of service within Table 11 of the FInance record in 2017/18 for their Heads of providers.

    The correct dates are as follows:

    Head of provider at 31 July 2018

    • Year ended 31 July 2018
      • Start date of service (YYYYMMDD) - 20180108

    Previous Head of provider (1)

    • Year ended 31 July 2018
      • End date of service (YYYYMMDD) – 20170915
  • HESA Finance return (2015/16)

    In 2015/16, Heythrop College did not complete a HESA Finance Return.

    Estates management Finance Finances (in Estates Management Record)
  • Income data - Table 7, 2015/16

    In 2015/16, The University of Sunderland incorrectly reported some figures within the Finance record Table 7, section 4. The correct figures are as follows:

    • 4 Other income
      • 4a Other services rendered
        • 4ai BEIS Research Councils, UK central government/local authorities, health and hospital authorities, EU government bodies £1,805K
        • 4aii Other £71K
      • 4e Other grant income £3,370K
      • 4h Other operating income £3,082K
    Finance Income
  • Intangible assets (2015/16)

    In 2015/16, the University of the West of England, Bristol incorrectly reported their fixed assets as intangible assets. This has been corrected in the restated figures captured within the 2016/17 submission. This has had an impact on the sector figures for intangible assets and has resulted in a large percentage change between the years.

    2015/16 return (£ thousands)
    Fixed assets - 0
    Intangible assets - 582,474

    Restated 2016/17 return (£ thousands)
    Fixed assets - 582474
    Intangible assets - 0

  • Intellectual property rights income (2014/15)

    Cardiff University misreported Income from intellectual property rights (£1,594K) and Other operating income (£4,360K) within Finance Statistics Return Table 6b. These figures should read £1,446K and £4,508k respectively.

    Finance Intellectual property income
  • Mergers (2011/12)

    The School of Pharmacy merged with University College London in January 2012 but have provided separate HESA returns for the 2011/12 academic year. However, within their Finance Statistics return (FSR) they have only provided a partial return for the period 1 August 2011 to 31 December 2011. The FSR for The School of Pharmacy from 1 January 2012 to 31 July 2012 has been included in the University College London FSR. This should be taken into account when analysing either The School of Pharmacy or University College London 2011/12 FSR data.

    The University of Glamorgan merged with the University of Wales, Newport on the 11th April 2013 to become the University of South Wales. However, the data which has been requested relates to the 2011/12 academic session and therefore relates to the two former universities. The University of South Wales therefore request that when published it refers to the former institutions and not merged into a single entity under the USW name.

  • Mergers (2017/18, 2018/19)

    Lamda Limited and Royal Academy of Dramatic Art were affiliates of The Conservatoire of Dance and Drama up until 31/07/19. Therefore the 2018/19 and restated 2017/18 data returned by The Conservatoire of Dance and Drama in the OfS annual financial return 2019 includes the two providers. Lamda Limited and Royal Academy of Dramatic Art became independent providers on 01/08/19 and were required by OfS to submit data to the OfS annual financial return 2019. Some figures (for 2017/18 and 2018/19) will therefore be double counted between the three providers’ returns.

  • Non-current assets - Table 3 (2015/16)

    In 2015/16, University of the West of England, Bristol incorrectly reported some figures within the Finance record Table 3, sections 1a and 1e. The correct figures are as follows:

    • 1 Non-current assets
      • 1a Intangible assets
        • Year ended 31 July 2016 £0k
        • Year ended 31 July 2015 £0k
      • 1e Fixed assets
        • Year ended 31 July 2016 £582,474k
        • Year ended 31 July 2015 £530,499k
  • Other income (2015/16)

    The correct figures for The University of Bolton’s Other Income from Intellectual Property rights, and Other Operating Income are £1k and £867k respectively. These figures differ to those HESA has published.

    Finance Income
  • Other income (2015/16)

    In 2015/16, The University of Birmingham misreported their Other income from intellectual property rights within Table 7. This figure should have been £453k.

    Finance Income
  • Other staff costs (2015/16)

    In 2015/16, Buckinghamshire New University reclassified costs previously in 3c 204 Staff & Student facilities "Other staff costs" to 2 201 Total Academic Services.

    Finance Expenditure
  • Partnership and joint venture arrangements (2010/11 - 2013/14)

    The University of the Highlands and Islands is a partnership of 13 independent colleges and research institutions with a small core management referred to as the ‘executive office’. Consequently the university only reports on income and expenditure directly related to the executive office activities. This will affect any data derived from the Finance Statistics return relating to income; staff and resources expenditure; expenditure by activity or cost centre; assets; and bursary and scholarship costs.

    The Finance Statistics return submissions for The University of East Anglia and The University of Essex include figures for income, net return, net assets and deferred capital grants for the University Campus Suffolk, which is a 50:50 joint venture between these two universities.

  • Provider region (2018/19 and 2017/18 where applicable)

    For 2018/19 and 2017/18 where applicable, University Centre Peterborough was incorrectly reported in the East Midlands UK region. The region should be East of England.

  • Research grants and contracts income (2013/14)

    In 2013/14, Bangor University moved their department 'Medical and Social Care Research' to the Health & communities studies cost centre. It was previously allocated to the Psychology & Behavioural Sciences cost centre. This has increased the Health & communities studies Research grants and contracts income (FSR table 5b) from zero in 2012/13 to £2,712,000 in 2013/14.

    Finance Income
  • Research grants and contracts income, Table 5b (2014/15)

    The University of Manchester incorrectly returned £22,198,000 of research grants and contracts income under 'UK central government’ in Table 5b (Column 4), rather than under ‘UK central government tax credits for research and development expenditure’ (Column 5).

  • Research income (2015/16)

    In 2015/16, Kingston University incorrectly analysed research funding of £12,145.62 as miscellaneous income instead of research income in their year-end financial statements. This impacted the disclosures made in their 2015/16 HESA return.


  • Severance payments - Table 13 (2016/17)

    In 2016/17, Cardiff Metropolitan University omitted severance payment data from Table 13 of the Finance record.  The correct figures are as follows:

    3 Aggregate of compensation paid for loss of office to staff earning in excess of £100,000 per annum (Excludes head of provider)
    3a Loss of office at the provider

    • i Total amount of compensation paid across the whole provider - £778k
    • ii Number of people to whom this was payable - 3
  • Social, community and cultural engagement, Table 5 (2010/11, 2011/12)

    2a) Public lectures – Academic staff time
    In 2010/11 Aston University reported the British Academy of Management (BAM) Conference which was hosted by Aston University, accounting for 60 days’ academic staff time. This conference did not take place in 2011/12.

    2c) Exhibitions (galleries, museums etc.) – Attendees
    The British Science Festival was held at Aston University in September 2010 and the attendee data relating to this event was reported in the 2010/11 return. This event took place at an alternative venue in 2011, hence the same data was not reported in the 2011/12 return.

    Business and community interaction Finance Social engagement
  • Staff costs and other operating expenses - Table 8 (2015/16)

    In 2015/16, Edinburgh Napier University misreported a number of items within Table 8 of the Finance record specifically relating to staff costs expenditure and other operating expenses. The correct figures are as follows:

    • 1at Total academic departments: Total expenditure £48,535k
    • 2 Total academic services: Total expenditure £20,926k
    • 3 Administration and central services
      • 3a Central administration and services: Total expenditure £8,851k
      • 3biii Other general expenditure: Total expenditure £758k

    The effect on academic departments was spread generally on a pro rata basis.