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11
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necessarily had to adopt an incremental system. In other words each triennial assessment of grant has, like the estimates provided by the institutions, been based mainly on what had been provided and spent previously. Such a system tends to perpetuate any defects in any institution's expenditure and cost pattern, and can over a period of time distort the patterns of expenditure. This defect in our methodology does not however lead us to conclude that there is any known better system which we should adopt. Zero-base budgeting (i.e. assessment of total expenditure by examination of the needs and particular budget of each activity in an institution in terms of the particular objectives which this activity is intended to achieve) is not practicable as an annual or triennial procedure in respect of universities or polytechnics. We do however propose to conduct a zero-base exercise, with some expert external help, during 1981-82, as a check on the results of the UPGC's and the institutions' efforts over the years.
The institutions' requests for 1981-84
26.
The institutions' recurrent expenditure proposals, excluding minor works and unadjusted for 1980 salary revisions, were for the year 1983-84
-
as compared with 1979-80 :
Insti- tution
HKU
CUHK
POLY
Total
20,085
1979-80
FTE
Actual students expen- enrolled diture
$m
4,990 186.890 141.601 6,130 219.124 4,829 117.745 100.832 5,490 166.961 10,266
179.033 156.809 12,000
281.447 483.668 399,242 23,620 667.532
1983-84
FTE
Expen-
Grant
Actual grant
student
diture
target
proposed
en- tailed
$m
$m
$m
171.564
145.611
250.467
567.642
The 1983-84 figures take account of 4% student growth rate. Note: HKU expenditure excludes the provision of the Government pathology service and the earmarked grant for the dental school and CUHK expenditure excludes the earmarked grant
•
for the second medical school, but includes part-time degree proposals.
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127.