Comptroller's Office warns of fiscal risk in public universities due to lack of resources

The Comptroller General's Office warned of structural risks at the country's public universities , which jeopardize their financial sustainability and continued provision of higher education services.

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This is according to a study conducted by the oversight body on the fiscal, budgetary, and pension situation of institutions such as the National University of Colombia, the University of Antioquia, the University of Valle, and the Industrial University of Santander.

As of December 2024, three of these universities have accumulated pension liabilities of $8.3 billion. The largest share belongs to the National University, with $4.5 billion.

According to the report, these liabilities are the result of actuarial calculations performed by each institution. However, the Comptroller's Office emphasizes that " it is necessary to keep the calculations up to date to determine the real amount of this debt and avoid surprises in the future ."

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The study also warns about the age of the databases used by some universities to project these obligations. It also points out that several institutions' own revenues are insufficient to meet their share of the concurrency agreements. "This is the case of the Universidad del Valle, which must concur with 19.9%, finding it difficult to comply with its part of the agreement," the report indicates.

The Comptroller's Office emphasizes that the government has not allocated specific resources to cover the salary increases resulting from Decree 1279 of 2002 , which establishes the salary and benefits system for teachers. This decree allows for the accumulation of points for academic productivity, generating increasing pressure on spending.

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" Although additional resources have been transferred, a large portion of them have been earmarked ," the document states. In the case of the University of Antioquia, the annual value of the allocated points increased from $10.364 billion in 2017 to $18.239 billion in 2024, representing a 76% increase.

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Another factor that, according to the study, puts the system's financial stability at risk is the implementation of Decree 391 of 2025, which establishes labor formalization in public higher education institutions. According to estimates by the State University System (SUE), its implementation would require an additional $2.9 billion in resources, with no clear source of funding currently available.

They also identified impacts resulting from the free tuition policy. Since the implementation of Decree 2271 of 2023, universities receive 80% of the tuition fee at the beginning of the semester, and the remaining 20% ​​after data validation by the Ministry of National Education. "The first 80% payment is usually made once the academic calendar has begun, when ideally, the funds would be available before the start of the term," they reported.

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The regulatory body notes that in 2024, the disbursement of these funds was conditioned by the budget availability of the Ministry of Finance and the administrative procedures of the Ministry of Education, which resulted in instalments and delays in disbursements. This situation affects the cash flow of public universities, limiting their operating capacity.

Regarding infrastructure, they warn of an accumulated debt. The National University of Colombia alone has projected investments of $1.4 billion in physical and technological infrastructure, necessary to maintain and improve the provision of educational services.

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Although a reform to Law 30 of 1992 is currently being processed in Congress to modify the financing scheme for higher education, the oversight body maintains that " it is essential that resources from the Nation be transferred to universities in a timely manner to adequately address their structural and operational needs ."