As most degree courses last three or four years, there is an ongoing negative impact on the income of providers who are unable to recruit enough students to match their forecast numbers.35 Oversubscribed providers can also face adverse financial consequences from exceeding their planned recruitment as domestic students are, overall, loss-making. There 29 Qq 6, 80–81 30 C&AG’s Report, para 2.10 31 FSE0005: Financial Sustainability of the higher education sector in England, Universities UK, 21 March 2022, page 2 32 Qq 6, 8, 11 33 Qq 6–7, 79, 81, 85–86 34 Qq 1–3; Correspondence from Susan Acland-Hood, Permanent Secretary, Department for Education, re PAC hearing on the financial sustainability of higher education providers 21 March 2022, dated 4 April 2022, page 2; C&AG’s Report, para 4.24 35 Q 3; C&AG’s Report, para 4.28 Financial sustainability of the higher education sector in England 13 are also risks to quality of provision and the overall student experience in oversubscribed providers. For example, some have offered students financial incentives to defer entry and some have struggled to provide accommodation for their first-year students.36