Difficult to calculate overheads at higher professional education colleges

Court of Audit: greater uniformity in accounting systems in the interest of colleges

Higher professional education colleges use different systems to account for their income and expenditure. The Court of Audit concludes from its audit of funds flows in higher professional education that it is difficult to calculate the percentage of their income that colleges spend on overheads. The Court also points out that the quality of education cannot be measured directly by the level of overheads.