Not true costing of courses. If courses are properly costed, DOU may not run some of the courses which are currently run. Costing of courses, etc. needs to be reviewed. Currently, no comprehensive tool used on a regular basis to cost activities contributing to the total cost of a course. Once comprehensive costing tool is implemented and used on a regular basis, the budgeting process can be structured at the same detail level.
Concern re treatment of surplus income.
No incentive to achieve savings. The income will contribute to the wellbeing of the whole University. This provides an incentive for DOU s to make profit. DVC request detailed info to allocate funding, however, this info does not appear to be fully used. Include forward projections in budgeting process.