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Financial Assessment of Student Support Services in Bangladesh Open University Programmes
Abstract
This study analyzes the financial and budget trends of Bangladesh Open University (BOU) with a specific focus on student support services. BOU, established in 1992 with funding from the Asian Development Bank, transitioned to government funding through the University Grants Commission (UGC) after the completion of its establishment project in 2000. Over the years, BOU has maintained financial stability through a combination of UGC grants, internal earnings from student fees, and retained earnings, which constitute a substantial amount of its revenue budget. Ratio and fund flow analysis are deployed for this study. An analysis of budget allocations from 2018 to 2023 reveals consistent reliance on internal earnings and prudent financial management to offset reductions in UGC funding. While UGC grants decreased over the years, internal and retained earnings ensured solvency. Expenditure trends for student support services, including examination, book printing, and tutorial sessions, were assessed from 2019 to 2023. Tutorials consistently received the highest allocation, reflecting their importance, with spending rising from 10% to over 16% of the total budget. Examination and book printing expenditure fluctuated but remained significant. The findings highlight BOU's strategic prioritization of student support services, as this directly contributes to the quality of programme. This commitment emphasizes the institution’s focus on enhancing learner experience and ensuring financial sustainability within the constraints of public procurement regulations.
PCF11 Sub-Theme: Sustaining Communities of Learning and Practice in Innovative Open Education
Paper ID: 9427
Country
Bangladesh
Region
Asia
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Date
2025-09
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Publisher
Commonwealth of Learning (COL)