The calculation for this variable is Administrative Costs divided by Academic Costs. As noted above, however, the dollars, restricted and unrestricted, included in calculations vary by sector. This measure was revised effective with Performance Year 1999-00. Subject to approval by the Commission, this indicator will be measured every 2 years beginning with the 1998-1999 Performance Year. See the information below for an outline of the Best Management Practices.
Performance is measured as the percent of items for which the institution reports compliance.
Examples of Best Management Practices may extend three years in the past. Each institution will be required to provide narrative and other substantiation that explain its efforts in each of the following areas during the past three years . The Commission on Higher Education will determine whether each institution has applied each management practice consistently during the past three years. The institution has employed a multi-year strategic planning process that links the planning process with the annual budget review. The smaller institution that cannot afford a separate internal audit staff should demonstrate internal reviews in place that serve the same function as an internal auditor.