Transcript Transparent Approach to Costing and Pricing & Full

The Transparent approach to
costing of Teaching
TRAC (T)
Finance Division 23-38 Hythe Bridge Street Oxford OX1 2EP
University TRAC Expenditure
TRAC Process
TRAC Expenditure
Support
Departments
Academic
Departments
Academic
Services
Apportionment
Tables
TRAC Activities
Teaching PFT
& NPFT
Research by
Sponsor
type
Other
TRAC Expenditure 2007/08 £795.6m
Research £532m
67%
Other £67m
8%
Teaching £197m
25%
TRAC (T)
New Framework for the costing for Teaching was
the catalyst for increased TRAC for Teaching
analysis in 2006.
The Teaching funding method (TFM) for 2009/10
was to be reviewed based on the returns made
by institutions in February 2008. It was decided
however that this would be deferred for a year
following benchmarking of 2008 results.
TRAC Expenditure £795.6m
Teaching £196.6m
Publicly Funded
Teaching £156.5m
Research £532.1m
Other £66.9m
Non Publicly Funded
Teaching £40.1m
Non HEFCE Fundable
£2.3m
HEFCE Fundable
£154.2m
Non Subject related
£20.2m
HEFCE Subject FACTS £134.0m
TRAC (T) Return 2007/8
A Source Data
MANDATORY
This section should be completed by all institutions.
The purpose of this Section is to provide a reconciliation to the figures returned under annual TRAC.
£000
Total expenditure in financial statements
748,766
per annual TRAC report
46,787
per annual TRAC report
gives TRAC costs
795,553
per annual TRAC report
less Research
532,078
per annual TRAC report
Other
66,913
per annual TRAC report
gives Teaching
196,561
plus net cost adjustments
per annual TRAC report
% of
Teaching
less NPFT
non-Funding Council-fundable PFT
gives Funding Council-fundable PFT
40,034
2,309
1.2%
154,218
78.5%
% of
Funding
Councilfundable
less non-subject related
funding proxy
bursaries (note 2)
total non-subject related
gives Subject-related costs of Funding Council-fundable
provision
20.4% per annual TRAC report
16,642
10.8% per funding table (Appendix 10 or Appendix 12-2) (note 1)
3,579
2.3% actual costs and charges included in financial statements
20,221
133,997
13.1%
this total should agree with the total at the bottom of
column (a) in Section B
TRAC (T) Return 2007/8
B. Report to Funding Councils
HESA academic cost centre
01
Clinical medicine
04
06
07
08
10
11
12
14
16
18
24
25
27
28
29
31
33
34
Anatomy and physiology
Health and community studies
Psychology and behavioural sciences
Pharmacy and pharmacology
Biosciences
Chemistry
Physics
Earth, marine and environmental sciences
General engineering
Mineral, metallurgy and materials engineering
Mathematics
Information technology and systems sciences, and
computer software engineering
Business and management studies
Geography
Social studies
Humanities and language based studies
Design and creative arts
Education
35
Modern languages
37
Archaeology
41
Continuing education
Total in HESA academic cost centres
99
Cost centre not assignable
Total
MANDATORY
Price groups
currently in use
Total subject-related costs of
Funding Council-fundable
provision (a)
£000
FTEs
£
A
B
Total
B
C
C
B
B
B
B
B
B
B
C
8,577
2,956
11,534
2,566
96
2,118
901
8,610
5,435
6,836
2,999
5,593
1,886
6,297
487.00
96.81
583.81
290.70
10.14
218.79
83.94
748.50
632.28
600.08
220.48
444.12
79.58
670.33
17,613
30,538
19,756
8,828
9,490
9,679
10,738
11,503
8,596
11,392
13,601
12,593
23,694
9,393
C
D
C
D
D
C
C
D
Total
C
C
D
3,511
4,613
1,934
16,611
33,770
4,924
0
107
107
11,532
2,123
0
133,996
0
133,996
259.17
204.62
203.01
1,769.31
3,453.14
331.18
0.00
30.55
30.55
1,141.88
155.43
0.00
12,131.07
0.00
12,131.07
13,548
22,546
9,526
9,389
9,780
14,868
0
3,517
3,517
10,099
13,661
0
11,046
0
11,046
D
Funding Councilfundable student FTEs
from HESA (b)
Subject-FACTS
(c)=((a)/(b))*1000
TRAC (T) Peer Institutions
Peer Institution data will not be available
until end of February 2009.
Development of TRAC methods
• In October 2006 the Academic Activity survey
was amended to provide more useful analysis
of Teaching activity.
• Academics are now asked to record their
Teaching related activity by type of activity
rather than type of student (Publicly/NonPublicly funded) taught.
• The following slide shows a Summary of the
Teaching Activity collected since October 2006.
Analysis of Teaching data collected
1st October 2006 to 31st July 2008
Teaching Activity
Lectures
Tutorials
Seminars/Class
Lab Practicals/Teaching
Supervision of written projects
Inductions
Fieldwork
Short Courses
Examinations
Admissions
Student Administration
rand Total
Direct
contact
hours
1,224
2,939
1,164
340
1,764
96
155
648
1,318
1,037
1,134
11,817
Primary
support
3,084
2,346
1,212
201
855
21
21
221
1,060
630
441
10,090
Other
support
458
513
194
42
85
2
5
31
121
202
284
1,937
Support
per
contact
hour
2.9
1.0
1.2
0.7
0.5
0.2
0.2
0.4
0.9
0.8
0.6
1.0