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21 October 1999
To  Heads of HEFCE-funded higher education institutions Heads of DENI-funded universities	Direct Line 0117 931 7300 Direct Fax 0117 931 7203

Circular letter number 23/99

For further information contact Keith Harris on 0117 931 7395, e-mail k.harris@hefce.ac.uk

Dear Vice-Chancellor or Principal

Assigning departments to academic cost centres: 1999-2000

This letter asks you to inform us of any changes to your assignment of departments to academic cost centres since submitting your return to HEFCE 98/65 'Assigning departments to academic cost centres: 1998-99'.

There have been no changes in the definitions of academic cost centres since HEFCE 98/65 was published. The guidance in HEFCE 98/65 should continue to be used to determine the assignments.

The attached annexes [Not available on this version - please contact Keith Harris] show the current assignments for your institution (Annex A lists them in cost centre order and Annex B in department order). Changes to the assignments can be notified by amending Annex A or Annex B whichever is more convenient. If you would like an electronic version of the spreadsheet please contact Keith Harris (e-mail k.harris@hefce.ac.uk), stating whether an Excel or Lotus version is required and for which annex.

Amendments to the current assignments, or confirmation of no changes, should be returned by 17 December 1999 to:

Yours sincerely

Brian Fender CMG
Chief Executive