In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

In the 21st century, the rapid pace and complexity of economic, technological and cultural changes require women and men to adapt and re-adapt throughout their lives--all the more so in the context of globalisation. In this era of the knowledge society--where production structure is shifting towards greater knowledge use and away from reliance on…

Survey findings on total revenues and expenditures from 531 2-year public colleges are summarized in text, tables, and graphs. Major findings include a 1 percent decline in both total revenues and expenditures, an increase of 102 percent in total revenues per student over the past 13 years, and an increase in full-time equivalent student to…

Presents data on school district expenditures for budget years 1996-97, 1991-92, and 1986-87, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources.…

This report presents a fiscal analysis of Howard University (District of Columbia) including: (1) general education revenues; (2) education and general expenditures; and (3) faculty salaries. The study compared Howard University to four different groups of higher education institutions: similar private institutions with hospitals; public…

The 1996 National Association of College and University Business Officers (NACUBO) study of 472 colleges' endowment fund performance found an equal-weighted mean return of 17.2%, with private institutions faring slightly better than public institutions. Data are presented on investment pool asset allocations, investment pool nominal returns,…

Drawing from two surveys of 545 public community and junior colleges from across the country, this report presents comparative financial statistics for fiscal year (FY) 1984-85. Chapter 1 provides information on the use of the report in comparing institutional statistics with national and peer group medians; points out limitations of the data; and…

This report provides statistical and financial data about the 19 community colleges in Kansas, based on information submitted to the State Department of Education by the community colleges. The nine sections of the report present: (1) actual revenues and expenditures by institution with state totals for 1985-86; (2) 1986-87 adopted general,…

If faculty and other groups are to play a significant role in the budget process, the administration should format the budget to invite discussion. A properly prepared budget can serve as an excellent means of consensus building on campus. A new technique known as "framework" budgeting is described. (MLW)

This study evaluated the relationship between Massachusetts special education expenditures and revenues and the overall allocation of school budgets between special and regular education. An introduction reviews the study's background, census-based funding in Massachusetts, education reform efforts in the state, the Foundation Budget approach…

Summarizes techniques for interpreting the balance sheet and the statement of revenues, expenditures, and changes-in-fund-balance sections of the comprehensive annual financial report required of all school districts. Uses three tables to show intricacies involved and focuses on analyzing favorable and unfavorable budget variances. (MLH)

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

This report provides a 5-year projection regarding finances and influencing conditions for the Metropolitan Community College District. The first section details revenue assumptions, focusing on historical and projected enrollments, district tax revenues, state aid, student fees, federal and vocational revenue, investments,…

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

Data from a national survey conducted by the National Association of College and University Business Officers of 516 community colleges are summarized, with highlights concerning trends in state and local appropriations, revenues, expenditure patterns (general and per student), staffing, faculty employment patterns and salaries, enrollment,…