On July 26, 2013, SHEEO sent the following query to finance officers:
Does your state/SHEEO agency require institutions to report unit cost data (unit cost is defined as per credit hour cost)?
a. If yes, what are the definitions utilized for indirect and direct costs in the unit cost calculation.
b. If yes, are the unit costs reported by the program or academic level (undergrad, grad, professional)?
c. If yes, is unit cost used in the annual budget process? If so, how?
Please see state responses here.