Overall, both universities spent the largest proportion of their budgets on staff salaries, although X University allocated a noticeably higher share to this category. In contrast, Y University devoted more funds to student services and facilities. This shows a difference in priorities between the two institutions.
At X University, staff salaries accounted for the biggest segment of the budget, making up 45% of total expenditure. The second largest category was student services, which represented 21%. Facilities and equipment received 15%, while library resources were allocated 9%. The smallest share of spending went to research, at only 10%.
Y University also spent the most on staff salaries, though at a lower rate of 40%. Spending on student services was significantly higher than at X University, reaching 25%. Facilities and equipment made up 20% of the budget, which was also more than at X University. However, Y University allocated only 5% to library resources, half the proportion of X University, while research received 10%, the same as X University.
In conclusion, while both universities prioritized salaries, X University focused more on staff and libraries, whereas Y University invested more heavily in student support and infrastructure.