09 September 2026
Matt Sisson, Projects and Membership Manager

BUFDG
This is the first Digest back in September – we hope all our readers have had a decent break/holiday at some point over the Summer, and feel vaguely ready for what will likely be another interesting but challenging year in HE.
If you were away at the end of August and this is your first Digest back, here are some of the are some of the events we’ve got coming up over the next few weeks: SORP Implementation Forum (15 Sep); Employment Status (IR35) Off Payroll Working annual training session (16 Sept); TRAC Practitioners Conference (22-23 Sep); Time to Talk Income Collection Management (25 Sept) and the Research Finance Forum (14 Oct).
In the cause of efficiency and effectiveness, over the
last couple of months we’ve been showcasing the various presentations to our Shared
Services Showcase that took place earlier in the year. This time around we’d
like to draw your attention to TEC, one of the better-known (and utilised)
sector consortia. TEC uses collective procurement – sometimes referred to as
“bulk buying” - within wholesale energy markets to help institutions secure
more competitive pricing while managing cost and risk. Their
session highlights the value of expert support, and shows how TEC’s
specialist energy team delivers bill validation and query management services
on behalf of its members.
SECTOR
The future of the various sector funding systems are still being discussed on a regular basis. This time around Jim Dickinson and NUS Scotland president Justine Pedussel have a fascinating article in Wonkhe looking at how the accounting system used by the Treasury, alongside the nature of the English HE funding system, effectively short-changes the HE systems in Scotland, Wales, and NI. They note that “Had this spending been matched to England’s per-resident rate in 2024-25, Northern Ireland’s government would have had £183 million more fiscal capacity to put behind its universities and students, Wales’s £269 million more, and Scotland’s £364 million more – £816 million between them, in a single year.”
The IFS has a helpful long-read explainer on the introduction of the LLE in England. It looks at what the system is, the problem it attempts to solve in the decline of mature undergraduate education, and also takes a punt at whether or not it is likely to be successful. If you have colleagues looking to get their head around the system and context in general, it’s a good place to start. A reminder that the main official information on LLE is on the gov.uk pages, including guidance for providers on course design, modular delivery, student finance, and system readiness, among other things.
Lincoln Bishop University is to become part of the for-profit Global University Systems (GUS), in what is being described as a private takeover. Jim Dickinson explores the (lack of) regulatory machinery behind the arrangement, and questions whether the government is committed to ensuring this situation is rectified.
An interesting recent HEPI blogpost has attempted to break down how the standard domestic and standard international student fee for an English university might be being allocated. There’s no recommendation that this sort of itemisation is presented directly to students, but it certainly prompts plenty of questions. There’s also the challenge of communicating beyond cost to the idea of ‘what kind of university does my tuition fee help to create?’
SCOTLAND
The first report of the Future Framework (for the Sustainability and Success of Scotland’s Universities – to give it the full title) was published at the end of August. A joint project between Universities Scotland and the Scottish Government, the framework is broad-ranging, with the first focus looking at the potential funding gap in the sector. The headline finding is “a funding gap between cost and all sources of income of around £200 million in 2023/24”. Also concerning is an estimated estates maintenance backlog of over £1bn in the same time period.
As expected, the report has generated a considerable amount of commentary including coverage from the BBC that breaks the numbers down to £2,703 per student, while David Kernohan offers his usual overview and insight on Wonkhe, with a focus on the use and limitations of TRAC data and the uneven financial impact across the sector. The report is welcomed by Nick Hillman on HEPI, who stresses that the slow and steady nature of financial decline risks masking the severity of the financial challenge, while former V-C Craig Mahoney has a blog in Wonkhe wondering why two very different systems (Scotland and England) are both under such pressure. Jim Dickinson in Wonkhe laments the absence of a student voice in the report, as well as a student finance perspective.
The change at the top of Scottish HE has
been confirmed this week, with Alyn Smith appointed the new Minister for
Innovation, Technology and Tertiary Education after Ben
Mcpherson stepped down in August.
WALES
Medr have launched a new apprenticeship programme in Wales. The new programme aims to “create an apprenticeship system that: responds quickly to skills needs and economic priorities; improves the experience for learners, including clearer progression pathways, and; better involves employers in shaping apprenticeship frameworks” among other things. There’s more information on the programme launch page, and detailed information on how to apply here.
TAX AND PAYROLL
We have finalised a date for next year’s Tax Conference – this will take place in person on 9-10 June at the University of Birmingham’s Edgbaston Conference Centre. Do share and the save the date (bookings will open early next year).
For those tracking their institutional carbon imports for the purposes of Carbon Border Adjustment Mechanism (CBAM), HMRC have published a provisional list to help importers prepare for the introduction of the mechanism – Andrea has the news here. And if you’re at risk of glossing over this because you think your institution doesn’t qualify, please do just double-check that you are not actually over the CBAM limits.
Andrea has been updating the Making Education Digital spreadsheet over the summer and there are some changes to the format to make it more helpful and readable. You can read about the changes on this discussion post, and download the new version from the website here. The June 2025 version has been archived. If you have any questions or spot an errors please get in touch with Andrea.
PROCUREMENT
SUPC is currently conducting Preliminary Market Engagement (PME) to assess the viability of a framework agreement for Bursary Services. Initial thinking has divided this into separate Lots for bursary payment services, credit bursary services, and bursary management services. Across the Lots SUPC will be exploring appropriate and realistic approaches to environmental sustainability, social value, cyber security and AI with a focus on collaboration and tangible progress. SUPC are inviting suppliers to review the PME notice here for further detail and participation information.
The Government Commercial Agency (formerly Crown
Commercial Services) have created a new ‘Innovation Marketplace’ for the wider
public sector to access suppliers who specialise in innovation and emerging
technologies. You can read more
about it on the government website, including what technologies are
currently in scope and how to access the agreement.
RESEARCH AND INNOVATION
ARMA have published
a new report on the financial sustainability of research, with support from
Research England, and off the back of workshops involving more than 60 sector
research management professionals. Among many other findings, the report looks
at how research is already being shaped within institutions by growing financial
pressures, and how discussions about research often come down to cost or potential
for financial return, at the expense of a discussion about wider benefits. There’s
much more to digest
on the ARMA website. There’s also a question of where UKRI have got to with
their research financial sustainability efforts in a
new article by Michael Salmon on the Research Agenda website…
And on that note… Wonkhe have launched a whole new Research Agenda website / publication, which is live and free to read. After a launch period some of it will go behind a paywall, with early subscribers getting a slightly better rate.
While we await news on future drop-in opportunities to address Innovate UK queries, we have scheduled a catch up with the team on 22 September and invite anyone with pressing issues or queries to email Joni with a clear description, indication of whether it relates to EC Guarantee or standard Innovate Grants, and any screen shots. Our BUFDG Innovate champions will be joining the meeting, and we’ll share any useful updates widely.
And finally, the next Research Finance Forum takes place on the 14 October (online) from 1-3pm.
PENSIONS
Julia has published an August Pensions update on the website. It includes the current status of the USS valuation consultation, the TPS consultation on member contribution changes, as well as LGPS and NHSPS news, and related UCEA and HMRC updates.
JOB OF THE FORTNIGHT
Our Job of the Fortnight is for a Head of Finance at the Architectural Association
School of Architecture. The successful candidate will have “the leadership
and operational capabilities to provide excellent financial guidance and
stewardship as the organisation develops into the future”. The role will be “to
develop the day-to-day effectiveness of the finance function and advocate for
the financial strategy in the wider school”. The deadline for applications is
14 September.
As usual, there are lots of other vacancies listed on the BUFDG jobs page.