tag: University budgets
Blog Post
August 31, 2022
The Importance and Risks of Institutional Borrowing
New Report with TIAA Institute
While student loan debt has ballooned to over $1.7 trillion, institutional debt, or money colleges and universities borrow as organizations, is frequently overlooked as a significant factor in higher education finance. With support from the TIAA Institute, Ithaka S+R examined institutional borrowing practices. Specifically, we examined how periods of crisis and financial strain impact the decision to borrow and identified institutional characteristics linked to growth in debt levels during the 2008 Great Recession.
Issue Brief
February 25, 2021
University Budget Models and Indirect Costs
A Primer
Budgets do not only pay the costs of activities. They also reveal the ambitions and limitations of an organization. The opportunities presented in a budget are also bounded by the structural elements used by that institution: how costs and revenues are organized, how overhead is calculated and apportioned, and how assets and investments are calculated and utilized, among others. In the higher education sector in the US, there are many common budgeting elements but also several important areas of differentiation.