Modul de formare-Managementul resurselor financiare - uefiscdi

The actions taken will target mainly the share of budgetary allocations from total revenue of the
university, and the relationship between budgetary allocations and their incomes, having an
impact on: the education offer, the proportion number of teachers – number of students, the
material basis, the scientific research activity, the university management.
The European countries are always concerned about the public funding in the higher education
institutions issue. Thus, the main features of the funding forms for the higher education in
Europe are 22 :
The funding formulas used to the public funds allocation are generally based on the volume
of activities, often measured by the number of students enrolled in the institution;
The performance indicators are based on student outcomes, indicators used in the funding
formulas in most of the countries;
There are different approaches to the use of the performance indicators in determining the
funding formulas: in some countries, a very small percentage of the public funding is
allocated based on the performance indicators, while in the UK, the global grants for
teaching, operations and research depend directly on the institutions’ performance. Besides
taking into account the volume of activities and the student outcomes, some countries use
other mechanisms for the public funds allocation, which gives them some degree of stability
in terms of resources allocation from year to year.
In 12 countries the public funds are granted in accordance with the performance contract.
The performance contracts define the objectives in accordance to the national
priorities. These contracts can cover most of public funds allocated to the institutions or only
a small part for specific projects. In the cases where the previous contract influences the
amount of funds granted by the new contract, there are taken into account qualitative
indicators on the number of graduates or the general quality of the institution management.
The public research funds are allocated taking into account the different mechanisms.
The funds are allocated through competition for specific research projects or programs, in
each country. This system of funds awarding is already or is about to become, the main
source of public funding for research in several countries. Almost all the countries also grant
subsidies for the fundamental research, which are not related to specific research
projects. The calculation of the amount awarded for research grant may depend on the
institution costs or on research performance. Most of the countries take account of both
aspects, which creates competition among institutions.
Almost everywhere, the higher education institutions are receiving public funds in the form
of global grants. The global grants cover several expenditure categories established by the
institution. However, in some countries where global subsidies are granted, particularly in
Central and Eastern Europe, a draft budget must be approved by the government.
There are many measures of accountability of the use of public funds, such as the financial
audits, the performance indicators, the annual reports, the information gathering for
databases, the publishing of the internal evaluation results and other methods to spread the
information.
The most important authorized sources for private funds are: the donations and the legacies
from the private entities, the partnerships representing the research contracts between the
higher education institutions and the private contractors, the fees from services. With very
22 Guvernarea în învăţământul superior din Europa. Politici, structuri, finanţare şi corp academic, Eurydice 2008,
http://eurydice.org
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