December 2019
This report provides guidance on how workload planning is being implemented across a growing number of institutions and how it can be used as an alternative to other time allocation methods used for TRAC. The report identifies how the requirements for using workload planning in TRAC can be fulfilled, in…
Read moreSeptember 2019
The TRAC Development Group’s September 2019 bulletin provides updates on the group’s work including: TRAC guidance Role of the TRAC Development Group TRAC Conference 2019 TDG work plan for 2019-20 Annual TRAC 2017-18: sector analysis Department of Education study – understanding the cost of higher education provision…
Read moreNovember 2018
The TRAC Development Group’s November 2018 bulletin provides updates on the group’s work including: Updated TRAC guidance and webinar Feedback from TRAC Conference 2018 New reports published Pensions briefing note published Margin for Sustainability and Investment: Analysis of 2016-17 data Annual TRAC 2016-17: Sector analysis…
Read moreSeptember 2018
This report sets out to provide insights, drawn from existing higher education institutions, on the development and delivery of undergraduate provision via alternative methods. It is recognised that this is an emerging, but important issue that provides both opportunity and challenge to the higher education sector. The report complements the…
Read moreAugust 2018
Pensions accounting under FRS102 This briefing note provides background information on the accounting treatment of the different pension schemes that are used by universities in the UK and provides information for those responsible for preparing TRAC returns on the treatment of the different scheme costs in TRAC.
Read moreMay 2018
The TRAC Development Group’s May 2018 bulletin provides updates on the group’s work including: TDG project: An assurance framework for TRAC TDG project: Workload planning – further guidance on using WLP in TRAC TDG project: Different by design – exploring alternative delivery of undergraduate provision; benefits and opportunities TRAC returns…
Read moreMarch 2018
A good practice guide to help higher education institutions and their internal auditors review compliance with the Transparent Approach to Costing (TRAC) requirements.
Read moreFebruary 2017
A case study illustrating an example approach taken for accounting for Other (Clinical Services) activity in the TRAC model. This case study was produced by the TRAC Regional Groups.
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A case study illustrating an example approach taken to fulfil the TRAC requirements for collecting academic staff time through the use of a statistically based time allocation model in the TRAC model. This case study was produced by the TRAC Regional Groups.
Read moreSeptember 2016
Increasing the benefit of TRAC through enhanced benchmarking.
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