Data Administration & State Reporting

Performance Based Funding

The Florida Board of Governors (BOG), authorized to manage the State University System, developed a Performance-Based Funding (PBF) Model that includes 10 metrics that evaluate the State's public universities on a range of issues. Institutions are evaluated on Excellence and Improvement for each metric. To ensure each university is striving to excel and improve on key metrics, state funding is tied to metric outcomes.

PBF metrics are based, in part, on the data that universities submit to the BOG as part of the State University Database System (SUDS) file submissions. The PBF metrics and methodology documents can be found on BOG’s Performance Based Funding website.


Data Integrity Process

The integrity of data provided to the Board of Governors is critical to the Performance-Based Funding (PBF) decision-making process. To provide assurance that the data submitted for this process is reliable, accurate, and complete, the Board of Governors developed a Data Integrity Certification process.

The Data Integrity Certification process requires the university board of trustees to direct the university's Chief Audit Executive to perform an annual audit of the university's processes and internal controls which ensure the completeness, accuracy, and timeliness of data submissions to the Board of Governors. Additionally, this audit verifies the data submitted for implementing the PBF Model complies with the data definitions established by the BOG. The audit report would include a corrective action plan, designed to correct any audit findings, if applicable.

The scope and objectives of the audit are set jointly by the Chair of the University of South Florida Board of Trustees, the Finance & Audit Workgroup via its Audit Liaison, and the university's Chief Audit Executive. The audit is performed in accordance with the current International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors, Inc.

The audit report is presented to the university’s board of trustees for its review, acceptance, and use in completing the data integrity certification. The audit report provides an objective basis of support for the President and Board of Trustees Chair to sign the representations included in the Data Integrity Certification. The Performance-Based Funding Data Integrity Audit and Certification are due to the Board of Governors’ Office of Inspector General by March 1 each year.

University data integrity audit reports and certifications can be found on USF’s Audit and Compliance Committee Meeting Archive.