Sponsored by the Association for Education Finance and Policy (AEFP), the second edition of this groundbreaking handbook assembles in one place the existing research-based knowledge in education finance and policy, with particular attention to elementary and secondary education. Chapters from the first edition have been fully updated and revised…

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)

This report, the 15th in an annual series, provides comparative information derived from a national sample of 544 public two-year colleges, highlighting financial statistics for fiscal year 1991-92. The report offers space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the…

Comparative financial information, derived from two national surveys of 531 public community and junior colleges, is presented in this report for fiscal year 1989-90. Chapter 1 provides guidance on using the report to compare institutional statistics with national and peer group norms, and discusses limitations of the data. Chapter 2 summarizes…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

The purpose of this bulletin by the Kentucky Department of Education is to provide local school districts and administrators with general and specific information concerning the method by which each district's formula-adjusted pupil transportation program cost is calculated for fiscal year 1983-84. The figures for each district also serve as a…

A workbook for financial self-assessment of small, private colleges is presented, along with information on the field testing stage. Eight small private colleges helped develop the workbook, which is intended to assist trustees, presidents, and business officers evaluate financial strengths and weaknesses of the school. Included is a checklist of…

The Missouri School Profile System is composed of six profiles drawn from pre-existing databases, with the data organized in a manner useful to school districts for comparison purposes and returned to school districts for their use. Use of such a system should reduce or eliminate the need for special school district studies of finance or pupil…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…