University Resourcing: Australia in an International Context

CONTENTS

Preliminaries
Cover, Copyright, Foreword, Contents, Abbreviations, Terms of reference, Summary of findings

1   Introduction
1.1   Background
1.2   Objectives
1.3   Scope
1.4   Approach
1.5   Information collection and consultation
1.6   Structure of the report

2   Higher education
2.1   Classifications of tertiary education
2.2   Participation in higher education
2.3   Graduation
2.4   Academic staff

3   Financial resources
3.1   Financial flows
3.2   Total expenditure on tertiary institutions
3.3   Relative proportions of government and private expenditures on tertiary institutions
3.4   Government payments to institutions, students and other private entities

4   Government support mechanisms
4.1   Support for universities
4.2   Support for students
4.3   Indirect support

5   University revenues
5.1   Total revenue
5.2   Sources of revenue
5.3   Revenue from government
5.4   Revenue from students
5.5   Other revenue

6   University expenses
6.1   Expense categories
6.2   Expenses by type
6.3   Expenses by function

7   University assets and liabilities
7.1   Assets
7.2   Liabilities

8   University financial position
8.1   Operating surplus
8.2   Net cash flows
8.3   The current ratio

9   University commercial activities
9.1   Scope
9.2   Revenue from commercial activities
9.3   Subsidiary activities and operations

10   University governance
10.1   Governance of the corporate university
10.2   Scope of analysis
10.3   Performance reporting
10.4   Monitoring effectiveness of processes
10.5   Auditing compliance with external regulation and university procedures
Attachment A

Appendix A   Participation

Appendix B   Purchasing Power Parity Conversion

Appendix C   Tax treatment of gifts and donations to universities — selected countries

Appendix D   University data

Glossary

References