The Supreme Audit Office has checked how colleges and universities use budget subsidies. The auditors screened not only the Ministry of Science and Higher Education but also 38 higher education institutions, including 27 public and 11 private schools.
NIK o dotacjach dla uczelni
Most public schools (74 percent of auditees) do not run separate accounting records of the costs related to full-time and extramural studies. As a result, the rectors do not know if they properly use and settle budget subsidies which may only be used to cover the education of full-time and doctoral students. They do not know, either, if the fees for extramural studies really cover their costs (including depreciation and repairs) and if they’re not too low or too high, which is not allowed by the law. The lack of separate records gives rise to an assumption that the grant intended for full-time studies may be used to financially support paid studies. And low tuition fees attract more students.
Significant discrepancies between the costs of education in full-time studies and tuition for extramural studies were identified in several audited institutions. For instance, at the University of Life Sciences in Lublin, the fees for extramural studies were a few times lower than an average cost of a full-time study. In the Warsaw School of Economics the cost of extramural studies considerably exceeded income from tuition fees.
Three schools (Witelon University of Applied Sciences in Legnica, State School of Higher Professional Education in Płock and University of Warmia and Mazury in Olsztyn) charged extramural students more than the studies chosen by them really cost. These differences ranged from PLN 847 thousand (Legnica in 2008) to nearly PLN 4 million (Olsztyn in 2008). In four other universities the fees for extramural studies did not cover the costs incurred by the schools (Maria Curie-Skłodowska University in Lublin, State School of Higher Education in Chełm, State School of Higher Professional Education in Płock and State Higher Vocational School in Skierniewice).
The auditors have also highlighted the issue of scholarship payments. One third of audited public schools and as many as two third of private ones did not make timely payments of social scholarships which they should receive every month. The delays reached even a few months.
NIK also points to the lack of proper supervision on part of the Ministry of Science and Higher Education. It should be more effective in making sure that the grants allocated to tasks related to the education of full-time and doctoral students, maintenance of academic staff and universities are used as intended.
