This study concerns the development in the Danish universities’ equity since 2005 and the causes of the significant growth recorded in recent years.
The report is particularly focused on the significant growth in equity in 2010, 2011 and 2012, which was generated as a result of overall large surpluses in the university sector in 2010 and 2011.
The report answers the following questions:
- What is the cause of the surplus generated by the universities in the years 2010 to 2012, and is the surplus a reflection of inadequate budgeting and budget follow-up at the universities?
- Is the need for equity founded on management-based requirements and what is the position of the Ministry of Higher Education and the Ministry of Finance on the matter?
The study was launched in the autumn 2012 at the request of the Public Accounts Committee.
Read the 1st chapter of the report (PDF)