Public accountability and transparency index (PATI)
| Theme | Item: Information on or reference to | Range of scores | Total score per theme |
| Panel A: Public accountability and transparency index (PATI) | |||
| (i) Overview of report (REP) | Auditors’ report (AUDR) | 0-6 | 30 |
| Statement of accounting policies (SOAP) | 0-6 | ||
| Directory information (DINFO) | 0-6 | ||
| Statement of managerial responsibility (SOMR) | 0-6 | ||
| Brief summary (BSUM) | 0-6 | ||
| (ii) Overview of university (UNI) | Statement of objectives (SOB) | 0-6 | |
| Risks identification, management and disclosures (RISKMD) | 0-6 | 42 | |
| Descriptive report/general operating review (DRGR) | |||
| Financial review (FINR) | 0-6 | ||
| Key facts and figures (KFAF) | 0-6 | ||
| Key performance indicators (KPIs) | 0-6 | ||
| Prospective information (PINFO) | 0-6 | ||
| (iii) Financial items (FIN) | Financial performance statement (FPS) | 0-6 | 66 |
| Statement of cash flows (SOCF) | 0-6 | ||
| Statement of cost of services SOCS) | 0-6 | ||
| Financial position statement (FINPS) | 0-6 | ||
| Budget information (BINFO) | 0-6 | ||
| Overhead allocation (OVAL) | 0-6 | ||
| Depreciation (DEPN) | 0-6 | ||
| Financial ratios (FRAT) | 0-6 | ||
| Investments (INVS) | 0-6 | ||
| Total value of estates (TVOE) | 0-6 | ||
| Commitments and contingencies (CACO) | 0-6 | ||
| (iv) General services: Input (of students and resources) (GEN) | Student numbers (SNOS) | 0-6 | 48 |
| Cost per equivalent full-time student (CEFTS) | 0-6 | ||
| Revenues (REVS) | 0-6 | ||
| Staff (STAFF) | 0-6 | ||
| Measures on equity and access information (EGINFO) | 0-6 | ||
| Qualification of student intake (QOSI) | 0-6 | ||
| Space (SPACE) | 0-6 | ||
| Financial aid (FAID) | 0-6 | ||
| (v) Teaching services: Process (TPRO) | Student: staff ratios (SSR) | 0-6 | 30 |
| Processes to ensure quality of teaching (PTEQT) | 0-6 | ||
| Library service information (LSINFO) | 0-6 | ||
| Computer service information (CSINFO) | 0-6 | ||
| Fields of study (FSTUDY) | 0-6 | ||
| (vi) Teaching services: output/outcomes (TOUT) | Graduates (GRADS) | 0-6 | 48 |
| Destination of students (DOSTDS) | 0-6 | ||
| Departmental reviews (DEPTR) | 0-6 | ||
| Pass and completion rates (PASSR) | 0-6 | ||
| Student satisfaction (SSAT) | 0-6 | ||
| Employer satisfaction (ESAT) | 0-6 | ||
| UG courses completed/100 EFTS (UGCC) | 0-6 | ||
| Average time to complete programme (ATTCP) | 0-6 | ||
| (vii) Research services (RES) | Graduates pass and completion rates (GRDS) | 0-6 | 30 |
| Postgraduate students (PGS) | 0-6 | ||
| Research income (RINCOME) | 0-6 | ||
| Publications (PUBS) | 0-6 | ||
| Destination of research graduates (DORSTDS) | 0-6 | ||
| (viii) Community services (COM) | Local community service (LCS) | 0-6 | 48 |
| Information on alumni activities, involvement and participation (ALUMNI) | 0-6 | ||
| National community service (NCS) | 0-6 | ||
| International community service (ICS) | 0-6 | ||
| Environmental-related information (ERINFO) | 0-6 | ||
| Employee health and safety-related information (EHSINFO) | 0-6 | ||
| Equal employment opportunity information (EEOINFO) | 0-6 | ||
| Staff training and development information (STDINFO) | 0-6 | ||
| Total | 57 Public accountability and transparency Index (PATI) Items | 342 | |
| Scoring procedure: PATI | |||
| 0. No disclosure information | |||
| 1. Disclosure focussing on only past information | |||
| 2. Disclosure focussing on past/backward looking and future/forward looking information | |||
| 3. Disclosure focussing on past, future and bad/negative news information | |||
| 4. Disclosure focussing on past, future, bad and good/positive news information | |||
| 5. Disclosure focussing on past, future, bad, good and qualitative/non-monetary information | |||
| 6. Disclosure focussing on past, future, bad, good, qualitative and quantitative/monetary information | |||
| Panel B: Quality of board audit committee (QBACI) | |||
| The presence of an audit committee (ACOM) | 0-1 | 14 | |
| Composed by at least 3 independent members of the governing board, co-opted members with relevant expertise or interest who are not members of the governing board. (COM) | 0-1 | ||
| Chaired by an independent member (CHAIR) | 0-1 | ||
| Disclosure of membership (DOM) | 0-1 | ||
| Disclosure of meetings attendance record (DOMAR) | 0-1 | ||
| Disclosure of the committee’s remit/terms of reference (DOCR) | 0-1 | ||
| Review of committee effectiveness and Performance (RCEP) | 0-1 | ||
| Whether there sufficient internal controls are in place (INTERCON) | 0-1 | ||
| Arrangement relating to risk governance and disclosure (RISKGD) | 0-1 | ||
| Whether there is sufficient and well re-sourced internal audit unit (INAUDIT) | 0-1 | ||
| Statement on going concern status (GCS) | 0-1 | ||
| Mix of skill and experience – whether at least one member has recent and relevant experience in finance, accounting or auditing. (FINLIT) | 0-1 | ||
| Frequency of committees meetings – if the committee meets at least 4 times in a year (FCMS) | 0-1 | ||
| Whether an academic (with or without accounting and finance experience) is present on the committee (NAFA) | 0-1 | ||
| Total | Quality of board audit committee index (QBACI) Items | 14 | |
| Scoring procedure: QBACI | |||
| Binary/dichotomous: zero for absence; 1 for presence | |||
| Theme | Item: Information on or reference to | Range of scores | Total score per theme |
| (i) Overview of report (REP) | Auditors’ report (AUDR) | 0-6 | 30 |
| Statement of accounting policies (SOAP) | 0-6 | ||
| Directory information (DINFO) | 0-6 | ||
| Statement of managerial responsibility (SOMR) | 0-6 | ||
| Brief summary (BSUM) | 0-6 | ||
| (ii) Overview of university (UNI) | Statement of objectives (SOB) | 0-6 | |
| Risks identification, management and disclosures (RISKMD) | 0-6 | 42 | |
| Descriptive report/general operating review (DRGR) | |||
| Financial review (FINR) | 0-6 | ||
| Key facts and figures (KFAF) | 0-6 | ||
| Key performance indicators (KPIs) | 0-6 | ||
| Prospective information (PINFO) | 0-6 | ||
| (iii) Financial items (FIN) | Financial performance statement (FPS) | 0-6 | 66 |
| Statement of cash flows (SOCF) | 0-6 | ||
| Statement of cost of services SOCS) | 0-6 | ||
| Financial position statement (FINPS) | 0-6 | ||
| Budget information (BINFO) | 0-6 | ||
| Overhead allocation (OVAL) | 0-6 | ||
| Depreciation (DEPN) | 0-6 | ||
| Financial ratios (FRAT) | 0-6 | ||
| Investments (INVS) | 0-6 | ||
| Total value of estates (TVOE) | 0-6 | ||
| Commitments and contingencies (CACO) | 0-6 | ||
| (iv) General services: Input (of students and resources) (GEN) | Student numbers (SNOS) | 0-6 | 48 |
| Cost per equivalent full-time student (CEFTS) | 0-6 | ||
| Revenues (REVS) | 0-6 | ||
| Staff (STAFF) | 0-6 | ||
| Measures on equity and access information (EGINFO) | 0-6 | ||
| Qualification of student intake (QOSI) | 0-6 | ||
| Space (SPACE) | 0-6 | ||
| Financial aid (FAID) | 0-6 | ||
| (v) Teaching services: Process (TPRO) | Student: staff ratios (SSR) | 0-6 | 30 |
| Processes to ensure quality of teaching (PTEQT) | 0-6 | ||
| Library service information (LSINFO) | 0-6 | ||
| Computer service information (CSINFO) | 0-6 | ||
| Fields of study (FSTUDY) | 0-6 | ||
| (vi) Teaching services: output/outcomes (TOUT) | Graduates (GRADS) | 0-6 | 48 |
| Destination of students (DOSTDS) | 0-6 | ||
| Departmental reviews (DEPTR) | 0-6 | ||
| Pass and completion rates (PASSR) | 0-6 | ||
| Student satisfaction (SSAT) | 0-6 | ||
| Employer satisfaction (ESAT) | 0-6 | ||
| UG courses completed/100 EFTS (UGCC) | 0-6 | ||
| Average time to complete programme (ATTCP) | 0-6 | ||
| (vii) Research services (RES) | Graduates pass and completion rates (GRDS) | 0-6 | 30 |
| Postgraduate students (PGS) | 0-6 | ||
| Research income (RINCOME) | 0-6 | ||
| Publications (PUBS) | 0-6 | ||
| Destination of research graduates (DORSTDS) | 0-6 | ||
| (viii) Community services (COM) | Local community service (LCS) | 0-6 | 48 |
| Information on alumni activities, involvement and participation (ALUMNI) | 0-6 | ||
| National community service (NCS) | 0-6 | ||
| International community service (ICS) | 0-6 | ||
| Environmental-related information (ERINFO) | 0-6 | ||
| Employee health and safety-related information (EHSINFO) | 0-6 | ||
| Equal employment opportunity information (EEOINFO) | 0-6 | ||
| Staff training and development information (STDINFO) | 0-6 | ||
| Total | 57 Public accountability and transparency Index (PATI) Items | 342 | |
| 0. No disclosure information | |||
| 1. Disclosure focussing on only past information | |||
| 2. Disclosure focussing on past/backward looking and future/forward looking information | |||
| 3. Disclosure focussing on past, future and bad/negative news information | |||
| 4. Disclosure focussing on past, future, bad and good/positive news information | |||
| 5. Disclosure focussing on past, future, bad, good and qualitative/non-monetary information | |||
| 6. Disclosure focussing on past, future, bad, good, qualitative and quantitative/monetary information | |||
| The presence of an audit committee (ACOM) | 0-1 | 14 | |
| Composed by at least 3 independent members of the governing board, co-opted members with relevant expertise or interest who are not members of the governing board. (COM) | 0-1 | ||
| Chaired by an independent member (CHAIR) | 0-1 | ||
| Disclosure of membership (DOM) | 0-1 | ||
| Disclosure of meetings attendance record (DOMAR) | 0-1 | ||
| Disclosure of the committee’s remit/terms of reference (DOCR) | 0-1 | ||
| Review of committee effectiveness and Performance (RCEP) | 0-1 | ||
| Whether there sufficient internal controls are in place (INTERCON) | 0-1 | ||
| Arrangement relating to risk governance and disclosure (RISKGD) | 0-1 | ||
| Whether there is sufficient and well re-sourced internal audit unit (INAUDIT) | 0-1 | ||
| Statement on going concern status (GCS) | 0-1 | ||
| Mix of skill and experience – whether at least one member has recent and relevant experience in finance, accounting or auditing. (FINLIT) | 0-1 | ||
| Frequency of committees meetings – if the committee meets at least 4 times in a year (FCMS) | 0-1 | ||
| Whether an academic (with or without accounting and finance experience) is present on the committee (NAFA) | 0-1 | ||
| Total | Quality of board audit committee index (QBACI) Items | 14 | |
| Binary/dichotomous: zero for absence; 1 for presence | |||
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