August 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.
Read moreFebruary 2017
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.
Read moreSeptember 2016
Developing the approach to costing postgraduate taught (PGT) delivery.
Read moreSeptember 2016
This guide identifies a series of opportunities for streamlining TRAC processes within institutions.
Read moreJuly 2016
Summary and analysis of 2014-15 annual TRAC reporting by UK HEIs.
Read moreJune 2016
A case study illustrating an approach taken on the treatment of non-residential estates costs to satisfy the requirements of TRAC whilst maintaining a visible audit trial and providing data for use in the institution This case study was produced by the TRAC Regional Groups.
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