Higher education institutions are among the non-profit institutions and the main sources of funding are appropriations allocated from the state budget. In terms of both the public and the individuals, the financing of higher education institutions by public resources requires the efficient and productivity use of public resources, which are scarce. In this context, it is purposed to examine the expenses of the universities in 2017 in which the audit reports are published by the Turkish Court of Accounts. The official website of the Court of Auditors contains the audit reports of 85 universities and the expenses of 81 universities have been examined in the study. The average expenditure of universities is 317 million and lowest expense (47.1 million) occurs in Bandırma Onyedi Eylül University while the highest (2.4 trillion) expense occurs in Ondokuz Mayıs University. Six of the ten universities that have the highest expenses (Istanbul University, Ankara University, Hacettepe University, Gazi University, Istanbul Technical University, Middle East Technical University, Erciyes University) are comprised of the universities announced as Research University in 2017. Personnel expenses constitute the biggest expense item of universities and average of personnel expenses in total expenditures is 52.4 percent. The average amount of personnel expenses of universities is 157 million and the lowest personnel expense (15.4 million) occurs in Ankara University of Social Sciences while the highest personnel expense (675.3 million) occurs in Istanbul University. The second major expense item within the expenses of universities is depreciation expenses. The average depreciation expenses of universities are 56.2 million and the average of the depreciation expenses in total expenses is 15.1%. The university with the highest depreciation expense is Ondokuz Mayıs University and the lowest university is Istanbul University.
Higher Education in Turkey, Finance of Universities, Expense of Universities
|Yazar:||Meryem ÖZTÜRK -|