HESA cost centre(COSTCN)

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HESA cost centre
Short Name
Parent Entity
Applicable To
England Northern Ireland Scotland Wales

All ModuleCostCentre entities

The cost centre associated with the specified Module.

The cost centres referred to in this field are the HESA-defined cost centres.

The most important consideration in taking decisions about the attribution of students to cost centres should be the correspondence with the HESA Finance record. Effectively, the cost centre follows the money and should relate to where financial resources deployed to teach the student are located.

Where a department buys in the services of a member of staff based in a department in a non-academic cost centre, the cost centre to be returned would be that of the buying in department.

Where a part of the module is taught by another provider, expenditure related to this provision must be included against academic cost centres in the Finance record. It has been agreed that the cost centre on the Student record should match this allocation, i.e. providers should code cost centre according to their organising department.

Cost centre 996 is 'not assignable' and should only be used in cases where it is not possible to allocate the activity to an academic cost centre, e.g. where the appropriate cost centre is a non-academic cost centre.

For 'Approved (fee cap)' providers in England, the OfS make use of cost centres in their funding allocations. The OfS have stated that provision returned under cost centre 996 will be allocated to the lowest price group for funding.


A member of staff based in the General Engineering cost centre takes a group of engineering students for a mathematics lecture, the cost centre should be General Engineering (115).

A member of staff based in the Mathematics cost centre takes a group of engineering students for a mathematics lecture, the cost centre should be Mathematics (122).

A member of staff based in the computing service takes a group of engineering students for a lecture and is paid for under a servicing agreement by the engineering department, the cost centre returned should be General Engineering (115).

A franchised module is taught by another provider's mathematics department, the activity is organised by the reporting provider's engineering department. The cost centre returned should be General Engineering (115).

Reason Required
To calculate the student load split out across the academic HESA cost centres. Used to link to the staff record and finance returns.
Field Length
Quality RulesQuality Rules to follow
Minimum Occurrence
Maximum Occurrence
Primary Key?
Valid Values
CodeCoding Frame Label
101Clinical medicine
102Clinical dentistry
103Nursing & allied health professions
104Psychology & behavioural sciences
105Health & community studies
106Anatomy & physiology
107Pharmacy & pharmacology
108Sports science & leisure studies
109Veterinary science
110Agriculture, forestry & food science
111Earth, marine & environmental sciences
115General engineering
116Chemical engineering
117Mineral, metallurgy & materials engineering
118Civil engineering
119Electrical, electronic & computer engineering
120Mechanical, aero & production engineering
121IT, systems sciences & computer software engineering
123Architecture, built environment & planning
124Geography & environmental studies
125Area studies
127Anthropology & development studies
128Politics & international studies
129Economics & econometrics
131Social work & social policy
133Business & management studies
134Catering & hospitality management
136Continuing education
137Modern languages
138English language & literature
142Theology & religious studies
143Art & design
144Music, dance, drama & performing arts
145Media studies
996HESA cost centre not assignable
Revision Historyhttps://www.hesa.ac.uk/support/coding-manual-tools/revision-histories?Collection=22056