The management and allocation of resources are recognized as a primary purpose for strategic decision making, cost analysis has not received sufficient attention to provide meaningful information. Because of specialized needs throughout the University, unique databases have developed, which have put less emphasis on the development of a generic universal database. This has contributed to a compromise of data definitions and the lack of clarity of information overall. Considerable information exists but is often not in a workable format for the user. Although decisions must be made in a dynamic environment, it is recognized that there is distinct value in working from preestablished census dates.
Consistency is essential for trend analysis.
Current practices in areas such as budget and expenditure transfers result in inconsistent data and an unclear audit trail compromising the ability to analyze programs and expenditures and to support strategic management. Security and access to information is an often raised issue. The dilemma involves how accessible information can and should be made to users and whether the limiting of access justifies the additional complexity in the management of information.