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Distance Learning
Distance Learning

OD: Update to Strategic Financial Analysis for Higher Education, 7th Edition: Corrections and Clarifications

Recorded on Thursday, May 25, 2017 1:00PM ET


Since 1980 the Strategic Financial Analysis for Higher Education series has been acknowledged by industry leaders and used extensively by trustees, senior managers, financial analysts, and credit analysts. This webcast focuses on the 2016 Update and addresses significant changes in financial reporting and management—by both private and public institutions—since the 7th edition was published in 2010.

In this session, we will cover key topics included in the Update, including:
  • Clarifying the calculation and meaning of expendable net assets/expendable net position
  • Explaining valuable secondary ratios
  • Assessing how changes in analysis by rating agencies impacts higher education
  • Evaluating how pension accounting changes—for public institutions—affect ratios and benchmarks
  • Reintroducing the conceptual framework of core composite financial index ratios


After participating in this program you will learn to:

  • Provide insights into the correct application of the measurements used to assess an institution’s financial health
  • Discern common misapplications of financial elements used to calculate key ratios
  • Explain the impact of pension liabilities on public institutions and their debt ratings
  • Present models that illustrate the value of understanding “net investment in plant”
  • Develop financial measurements contemplated by the Strategic Financial Analysis for Higher Education series
  • Understand how the various aspects of debt and long term obligations impact key measurements
  • Communicate implications of the specific scores that result from applying the model


  • Ron Salluzzo, partner, higher education and academic medical centers, Attain LLC, and co-author of the publication
  • Phil Tahey, consultant and co-author of the publication
  • Sue Menditto, director, accounting policy, NACUBO (moderator) 


  • Chief financial officers
  • Chief business officers
  • Associate vice presidents
  • Controllers
  • Budget directors
  • Unit business managers and administrators
  • Treasurers

Course Information

  • Length: 120 minutes


Member Site Registration: $189.00
Non-Member Site Registration: $219.00


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  • Windows XP/Vista/7
  • Windows Media Player 10,11 or 12
  • Adobe Acrobat Reader 7.0 or later
  • Flash Player 10.x

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CPE Information

NACUBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: