University of Alaska Accountability
Performance Measures - Institutional Research, Goals & Metrics
The Office of Institutional Research maintains information and documents regarding University of Alaska Performance Measures. The Performance Management Evaluation seeks to quantify the impacts of changes in state funding, in order to provide critical justification for the University's decisions. Each year, UA In Review is published which includes a collection of data about each university including enrollment trends, faculty profiles, and countless additional metrics.
In 2017, the Board of Regents established five strategic goals:
- Contribute to Alaska’s economic development.
- Provide Alaska’s skilled workforce.
- Grow our world class research.
- Increase degree attainment.
- Operate more cost effectively
Budget and Financial Resources - Office of Strategy, Planning and Budget
The Office of Strategy, Planning and Budget analyzes, submits and presents the University of Alaska operating and capital budgets. The office also maintains the university budget information system as well as assuring that the university complies with the state's fiscal statutes.
Budget Publications - On an annual basis, the Statewide Strategy, Planning and Budget Office publishes the authorized operating and capital budget (yellowbook) that includes two years of actual expenditures and the current year’s budget down to the allocation level (e.g. Statewide Services, Fairbanks campus, Anchorage campus).
- Financial Reporting: Yellow Book, audited financial statements, and IPEDS:
This document summarizes the major differences between UA’s budgetary reporting basis (the Yellow Book), the audited financial statements, and Integrated Postsecondary Education Data System (IPEDS).
Controller's/Chief Financial Executive - UA Finance - Controller's Office
The University's Accounting and financial records are prepared by Fund Accounting. This includes annual audited financial reports. Fund accounting serves as the central office for university accounting best practices and procedures. This office prepares financial statements and reports including the annual audited financial statements, OMB Circular A-133 Single Audit, Education Trust of Alaska, IPEDS, Unrelated Business Income Tax Return and other requests for financial data.
The mission of the Controller's Office is to manage, control and report the status and use of the financial resources of the University of Alaska, by providing a reliable and accurate financial accounting and reporting system; to develop and administer the statewide MAU budget; and to provide financial consulting services to executive management and to fiscal officers throughout the UA system to support the university's instruction, research and public service activities. Cost Reports include F&A Rates and Fringe Benefit Rates. The Controller also oversees Financial Systems, including Banner Finance and UA Travel.
Internal and External Audit – SW Office of Audit and Consulting Services
Audit and Consulting Services provides an independent and objective review service to the University by examining activities for compliance with applicable policies, regulations, procedures and laws. They issue reports of planned engagements to communicate the effectiveness of accounting, financial, security and other controls. Audit and Consulting Services provides an independent evaluation of the adequacy of internal controls, works with managers and their unit to identify out of balance internal control and risk areas, and reports the results to appropriate management and the Board of Regents Audit Committee. Audit and Consulting Services adds value to the organization by developing continuous controls audit tests and evaluating the results.
- Overview of the internal audit process, internal audit at UA, internal controls, and the UA Confidential Hotline.
- Audit Frequently asked questions
External Audit - The University engages an external auditor, currently Moss Adams, LLP, to perform the annual financial statement audit and the federally mandated A-133 audit. In addition, the State of Alaska Division of Legislative Audit performs audits of units and processes at the University. On occasion, auditors from federal (or state) agencies may be on campus reviewing sponsored programs or research activities. The Chief Audit Executive (CAE) is responsible for updating the Board of Regents Audit Committee on all audit activities, both internal and external.
Existing Assessments and Statewide Reviews
The System Office, UA Statewide, implements the policy direction of the Board of Regents to meet the entire State’s needs for higher education, through coordinated and cost effective leadership and administrative services, with an unrelenting emphasis on student needs. For more information please review the White paper on the role of the System office by CFO Myron Dosch.
Over the last several years, Statewide, or individual Statewide units, have been reviewed/assessed/examined via a number of different engagements from an operational or organizational perspective:
- Statewide Transformation Team Advancement, by Sibson Consulting, March 2016. (Visit Statewide Transformation archive site)
- Strategic Pathways Review, by cross-UA teams, external and governance participants, facilitated by Professional Growth Systems, 2016-2017. Statewide areas reviewed included: Information Technology (IT), Human Resources, Procurement, Risk Services, Institutional Research, University Relations, Finance, and Land Management.
- “Review of Past UA Systemwide Studies”, by Dennis Jones and Aims McGuiness of National Center for Higher Education Management Systems, September 2017.
- Information Technology Assessment: “IT Assessment”, by James Szmak, January, 2018.