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Open Financial Reporting

Surveying operating and financial reviews in the higher education sector

Open Financial Reporting



Financial reporting by the higher education sector took a significant step forward in 2008 with the reinforcement of the requirement for each annual report to include an Operating and Financial Review (OFR), setting out a balanced assessment of a university’s performance, financial position, objectives, risks and plans for the future.

A new Deloitte report sets out an analysis of the annual reports of 40 higher education institutions. Open Financial Reporting considers how the particular requirements relating to the inclusion of an Operating and Financial Review have been applied across the higher education sector. It will be useful to universities and others as they compare their OFR’s to best practice when preparing their annual reports for 2009.

For further information please download our report Open Financial Reporting.

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