EU emissions trading scheme (2012/13, 2013/14)
University of Strathclyde incorrectly returned their EU Emissions Trading Scheme participation. Their return should have been No.
In 2013/14, The University of Huddersfield had significant Expenditure (FSR Table 7) versus student FTE for their physics cost centre. This was due to new physics courses being developed to be offered to students in the future.
In 2013/14, the Royal Veterinary College incorrectly reported within the FSR Table 7, 2 Total academic services: other staff costs and other operating expenses and the same 2 figures for 3a Central administration and services. The correct figures are as follows:
2 Total academic services:
other staff costs £1,701K
other operating expenses £1,331K
3a Central administration & services:
other staff costs £5,837K
other operating expenses £3,409K
In 2013/14, The University of Lincoln had significant Expenditure versus student FTE in the Pharmacy & Pharmacology and Chemistry academic departments (FSR Table 7). This is due to two new schools being established within these academic departments. The new School of Pharmacy accepted students for the first time in 2013/14 and the School of Chemistry is due to take its first cohort of students in 2014/15. Once both schools are established it would be expected that their unit expenditure (Expenditure divided by student FTE) would be comparable to other similar academic departments within the university.
In 2013/14, The University of Chester had an extremely high unit expenditure for its physics cost centre. This is due to a genuine small fraction of a student being returned to this cost centre within their student return. This has the effect of significantly inflating the expenditure figure when calculated as a unit expenditure, i.e. expenditure divided by student FTE.
Expenditure - breakdown by activity, Table 8 (2018/19)
Hartpury University is a group with a number of subsidiary companies, one of which is a designated Further Education Institution. The data within Table 8: ‘Expenditure - breakdown by activity and HESA cost centre’ include substantial costs associated with the FE provision delivered, including at the cost centre level.
Expenditure by activity, Table 7 (2011/12)
For the University of Sheffield, their other operating expenses for central administration and services increased by £2,021K (2011/12 £10,508k v. 2010/11 £8,487k). This difference includes exchange rate differences, which were a gain of £437k in 2010/11 and a £2,719k loss in 2011/12.
For the University of Lancaster, the clinical medicine cost centre has a very high unit expenditure of £912,139. Calculated from £1,959K expenditure and 2.1 student FTE. This is genuine because Medicine at Lancaster is funded by HEFCE via Liverpool University who return the student FTE's.
Facilities and equipment related services, Table 2 (2014/15)
Due to a data inputting error, The Royal Central School of Speech and Drama's Total value with other (non-SME) commercial businesses within Facilities and equipment related services - Organisations involved and income HEBCI Table 2 is shown as £7.6million. This figure should read £7,600.
In 2014/15, the Royal College of Music misreported their Total value with non-commercial organisations within Facilities and Equipment Related Services from HEBCI Section B Table 2. This figure should have been £505k.
Finance Record (2014/15 to 2016/17)
The Finance record is constructed each year to the Statement of Recommended Practice (SORP). A fundamental review of the Finance record was completed in 2014, with the resulting changes implemented in a new specification for the 2015/16 collection, taking into consideration the changes from the implementation of Financial Reporting Standards (FRS) 102. Financial Reporting Standards (FRS) 102 is the new financial reporting framework for higher and further education providers for reporting periods starting on or after 1 January 2015. These new standards have introduced significant changes in the way financial performance is reported, which present difficulties in comparing results from 2015/16 and 2016/17 with historical trends, and in comparing results between providers. Some transitional changes reflected in the restated 2014/15 results mean this is also an atypical year.
Financial return (2018/19)
For 2018/19, the following providers were expected to return financial data to the OfS but did not meet the deadline for collection: SOAS, Assemblies of God Incorporated and Richmond, the American International University in London, Inc. These providers are not currently included in the 2018/19 Finance collection
Financial statement (2010/11)
The 2010/11 HESA Finance Statistics return submission is based on the following providers' draft consolidated financial statements: Aberystwyth University and Trinity Laban Conservatoire of Music and Dance.
Financial statement (2011/12)
The 2011/12 HESA Finance Statistics return submission for the University of Glamorgan is based on the institutions' draft consolidated financial statement.
Financial statement (2013/14)
The 2013/14, HESA Finance Statistics return submission for Harper Adams University is based on the institutions' draft consolidated financial statement.
Financial statement (2015/16)
From 2015/16 the University Campus Suffolk has returned its own Finance data. In previous years the following is applicable:
The Finance record 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.
The 2015/16 HESA Finance record for the following HE providers is based on the providers' draft consolidated financial statement:
The University of Sunderland
The University of Dundee
The University of Wales (central functions)
The University of Winchester
Financial statement (2016/17)
The 2016/17 HESA Finance record for the following HE provider is based on the providers' draft consolidated financial statement:
The University of Greenwich
First degree qualifier numbers (2016/17)
In 2016/17, Kingston University incorrectly reported 35 first degree qualifiers. These were already reported in 2015/16.
First year full-time student numbers (2018/19)
University of Suffolk completed the first full academic year running courses with St. Pirans School (LSC) in the 2018/19 data. This has increased the first year full-time student numbers.
First year students (2016/17)
Please note following the introduction of The British School of Osteopathy in 2016/17 all of their students have been returned as first years even though this provider was previously part of the University of Bedfordshire.
First year, first degree student numbers (2014/15)
A number of higher education providers have noted that due to the relaxation of student number controls their first year first degree numbers have increased above the sector average.
Foundation degree and other undergraduate student numbers (2010/11, 2011/12)
Exeter University incorrectly reported 375 students in 2010/11 as foundation degrees; they should be coded as other undergraduates. The data has therefore been reported correctly in 2011/12 and explains the drop in foundation degrees and increase in other undergraduates.
Foundation degree qualifiers (2010/11)
The University of Exeter incorrectly reported 375 qualifiers in 2010/11 as Foundation degrees; they should be coded as Other Undergraduates (specifically I80 - Other qualification at level I). This was corrected for 2011/12.
FTE and cost centre (2010/11 and 2011/12)
The Open University has noted the decrease in FTE for academic staff on standard contracts in cost centre 54 from the 2010/11 results due to a correction to source data, where some staff from the Faculty of Business and Law had been incorrectly assigned to cost centre 54 in previous years.
FTE and provider (2011/12 and 2015/16)
The Open University has noted that the decrease in total FTE for academic staff on standard contracts from 2010/11 is due, in large part, to a change in the method used to calculate the FTE for Associate Lecturers, which is more finely grained and gives a more accurate representation of FTE for this group of staff.
In 2015/16, Kingston University under-reported the FTE values for academic teaching only staff by approximately 80.