4. Financial Resources and Management

Faculty orientation deck · draft / consultation marks

50score (Autonomous)

6/4metrics (Autonomous)

Inputcategory

Criterion 4

Criterion 4 | Financial Resources and Management

Understanding the metrics · Preparing the institution

Meaning • Documents • Responsibilities • Measurement
6 baseline metrics + 0 supplementary topics

Orientation to the proposed ten-attribute reform framework. Consultation/draft marks are not final official scoring rules.

Faculty orientation edition • 23 October 2026

Metric 4.1 | Capital Income

20 shared with Revenue Income

Explain funds received for long-term institutional capacity, including infrastructure and equipment. Classify receipts consistently with the institution's audited accounts.

Documents to prepare and maintain

CA-certified audited statements.
Online MIS – Office software report, Cash book photocopy,
grant/contribution/loan sanction documents.
certified capital-receipt ledger extracts.

Who is responsible?

Finance Officer/Accounts.
management.
authorised auditor.

The amount received towards Capital –

Government grants
Management contributions
Loans
Endowments, etc.

Capital Income | measurement, weightage and interpretation

How the metric is understood or measured

Capital income is paired with capital expenditure : capital income ÷ capital expenditure. Preserve both underlying amounts.

Draft weightage / source maximum

20 shared with Revenue Income

Consultation metric 4.1: capital income/expenditure ratio

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Illustration only: capital income 60 lakh ÷ capital expenditure 50 lakh = 1.2.

A ratio above 1 does not automatically mean full marks.

Metric 4.2 | Revenue Income

20 shared with Capital Income

Explain recurring operational income such as fees, grants and other eligible receipts. Distinguish recognised income from cash movement.

Documents to prepare and maintain

CA-certified income statement.
fee/grant/other income registers.
certified revenue-income ledger extracts.

Who is responsible?

Finance Officer/Accounts.
relevant grant and fee offices.
authorised auditor.

Amount received from multiple sources like -

Fees
R&D grants
Salary Grants
Alumni contribution
Consultancy
Endowments
Scholarships, etc.

Revenue Income | measurement, weightage and interpretation

How the metric is understood or measured

Revenue income is paired with revenue expenditure : revenue income ÷ revenue expenditure.

Draft weightage / source maximum

20 shared with Capital Income

Consultation metric 4.2: revenue income/expenditure ratio

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Illustration only: revenue income 120 lakh ÷ revenue expenditure 100 lakh = 1.2.

A ratio is a financial indicator; official score conversion remains unverified.

Metric 4.3 | Capital Expenditure

No separate allocation; shared with Revenue Expenditure 10

Explain spending on long-term assets and infrastructure. Separate completed expenditure, outstanding commitments and capitalisation.

Documents to prepare and maintain

CA-certified capital expenditure extracts.
purchase/work orders and invoices.
fixed-asset register.

Who is responsible?

Finance Officer and Estate/Purchase Office.
management.
authorised auditor.

Capital Expenditure

Amount spent on various infrastructure like –

Instructional building
Academic infrastructure including library, hostels, residences,amenities, payment of rentals

Capital Expenditure | measurement, weightage and interpretation

How the metric is understood or measured

This is the expenditure component of the capital ratio. Do not assign it a second independent copy of the paired metric's marks.

Draft weightage / source maximum

No separate allocation; shared with Revenue Expenditure 10

Consultation metric 4.1: paired with Capital Income

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Orientation exercise: use real institutional example and show the primary record, the supporting evidence and the relevant approval or review.

Academic Year	Capital: Instructional Building—New Construction	Capital: Academic Infrastructure (Library, Hostels, Residences, Amenities)—New Construction	Capital: Academic Infrastructure—On Rent	Revenue: Salaries	Revenue: Maintenance	Revenue: Administration	Revenue: Scholarships and Related Assistance	Revenue: Electricity	Revenue: Transport and TA	Revenue: Career Guidance and Skill Programmes	Revenue: Employee Benefits	Revenue: Extracurricular and Co-curricular Activities	Revenue: Other Expenditure

Metric 4.4 | Revenue Expenditure

No separate allocation; shared with 10

Explain recurring spending on salaries, maintenance, administration, student support and other operational heads. Use audited classifications.

Documents to prepare and maintain

CA-certified expenditure statement.
supporting ledgers/vouchers.
approved budget and variance review.

Who is responsible?

Finance Officer/Accounts.
administrative and departmental budget holders.
authorised auditor.

Revenue Expenditure

Amount spent on various heads like –

Salaries
Maintenance
Administration
Scholarships & assistance
Electricity
Transport
Career Guidance and Skilling
Employee benefits
Extracurricular and co-curricular activities, etc

Revenue Expenditure | measurement, weightage and interpretation

How the metric is understood or measured

This is the expenditure component of the revenue ratio. Do not duplicate the paired metric's marks.

Draft weightage / source maximum

No separate allocation; shared with 10

Consultation metric 4.2: paired with Revenue Income

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Orientation exercise: use real institutional example and show the primary record, the supporting evidence and the relevant approval or review.

Metric 4.5 | Sustainability and Growth

10 marks

Explain the institution's ability to support its commitments over time through a corpus, prudent investment, diversified income and financial planning.

Documents to prepare and maintain

Audited corpus/investment statements.
approved finance policy and budget.
financial plan and governing-body review.

Who is responsible?

Management and Finance Committee.
Finance Officer.
Principal.

Strategies for financial sustainability and growth:

Corpus created
Diversification of Investments
Plans for increasing capital and revenue income
Decentralized budgeting

Sustainability and Growth | measurement, weightage and interpretation

How the metric is understood or measured

Discuss corpus and investment strategies supported by records. Forecasts are not realised income; no verified minimum corpus threshold is supplied.

Draft weightage / source maximum

10 marks

Consultation metric 4.3

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Orientation exercise: use real institutional example and show the primary record, the supporting evidence and the relevant approval or review.

Metric 4.6 | Financial Controls and Risk Management

10 marks

Show how authorisation, audit and risk review protect institutional resources and lead to corrective action.

Documents to prepare and maintain

Internal and statutory audit reports.
Audited income & expenditure statementcertified by CA
finance/control policy.
risk register and audit action-taken report.

Who is responsible?

Finance Committee and Finance Officer.
internal/external auditors.
management.

Mechanisms of financial control are in place:

Internal audits
External/statutory audits
Risk Management approaches

Financial Controls and Risk Management | measurement, weightage and interpretation

How the metric is understood or measured

Show the control, finding, action and closure. An audit certificate alone does not demonstrate resolution of audit observations.

Draft weightage / source maximum

10 marks

Consultation metric 4.4

Not a verified final allocation or score-conversion rule.

Strategic planning & Discussion

Orientation exercise: use real institutional example and show the primary record, the supporting evidence and the relevant approval or review.

Weightage reference

Capital Income20 shared with Revenue Income Capital Expenditure.
Revenue Income20 shared with Capital Income.
Capital ExpenditureNo separate allocation; 10 shares with Revenue Expenditure.
Revenue ExpenditureNo separate allocation; 10 shares with Capital Expenditure.
Sustainability and Growth10 marks.
Financial Controls and Risk Management10 marks.

4. Financial Resources & Management

Input

Inputs - Financial Resources & Management (50/50/50)

Process

Seed money for teachers, students and researchers
Support for conferences, workshops, Seminars, equipment, research etc. to students, teachers and researchers
Total Amount spent on developing facilities, library, e-resources, labs, training teachers and staff for undertaking outreach activities
Amount spent on salary of teaching and non-teaching staff
Expenditure on infrastructure augmentation
Amount received in donation and CSR funds
Revenue generated from outreach activities
Utilized amount on library, labs, workshops, other expenditure, salary of teaching and non-teaching staff, maintenance of infrastructure, consumables, Seminars/Workshops/ Conferences, each value given separately for each of the last 3 financial years

Outcome

Detailed overview of the financial health and existing capabilities of the institution, Judgement

for expansion of the institutes

Faculty preparation checklist

Prepare the evidence

Use approved, dated and signed academic/administrative records.
Prepare a concise explanation supported by the relevant primary records.
State the period, cohort, unit and counting method for numerical claims.
Use source-specified periods only where confirmed; verify the final applicable window.

Coordinate responsibility

Criteria coordinator consolidates the criterion; departments supply subject records.
HoDs verify academic claims; relevant offices verify finance, HR, exams and admissions.
Academic Council/Board of Studies approvals support curriculum decisions.
Protect personal data and use anonymised summaries for sensitive records.
Review and finalisation by IQAC

Orientation discussion and immediate institutional actions

Questions for faculty and departments

Which existing activity demonstrates this criterion most convincingly?.
Which claim currently lacks an approved document or primary record?.
Where are counts inconsistent between departments and central offices?.
Which improvement needs an academic or administrative decision?.

Actions after the orientation

Nominate criterion coordinator and metric-level faculty/office leads.
Prepare a document inventory and identify genuine gaps.
Correct the academic/administrative practice—not just the report wording.
Ask IQAC to confirm the applicable framework, periods and scoring source before submission.