In the past decade, controversies about public spending on education have grown as states adopted performance standards pledging that every child will learn enough to become an independent productive citizen and as "No Child Left Behind" ("NCLB") has put teeth into those expectations. Educators say that meeting higher standards requires more…

Recent federal audits of research project overhead charges at 13 universities uncovered over $13 million in inappropriate items. Proposals for reform include a federal upper limit on overhead rates and a fixed institutional overhead rate charged to any sponsor. Concern continues over repayment to the government of previous wrongful collections by…

Governing boards and administrations wrestle with complex endowment policy decisions that will determine current institutional quality and future institutional viability. This chapter presents data from the 2006 NACUBO Endowment Study (published in 2007), divided into the following issues of endowment management: historical returns; endowment…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education in its 1984-1985 unified budget report. After explaining the basis of the recommendations, attention is directed to operating needs for 1984-1985, higher education appropriations for 1983-1984, and funding…

This report analyzes the New York City Board of Education's planned expenditures for the 1977-1978 fiscal year. The report is designed to give the public a brief yet understandable overview of the Board of Education's annual budget. Allocations for eight functional areas (direct instructional programs, indirect instructional programs, ancillary…

This report presents statistical pictures of Illinois Public Libraries during the fiscal year 1988-1989. The information comes primarily from the Illinois Public Library Annual Report forms. In addition, text has been included that describes how a library or library system can utilize these statistics. Three sections divide the publication.…

New Maryland State Board for Higher Education funding guidelines for public four-year institutions in Maryland are presented, along with information on the development of the guidelines. Four guidelines models were studied and evaluated by criteria endorsed by state and university officials. To derive the guidelines, each program area…

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)

Describes the measures adopted by Prince George's Community College to meet a midyear 10% budget cut. Indicates that several measures were taken, including cost containment in equipment purchasing, professional development, and hiring; administrative reorganization; an early retirement program; and an Instructional Services Fee based on an…

Papers presented at a working conference on new developments in measuring financial conditions of colleges and universities included the following: "Using Financial Indicators for Public Policy Purposes," by George W. Bonham; "Conceptual Advances in Specifying Financial Indicators: Cash Flows in the Short and Long Run," by Hans…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

Funding of Ontario universities is addressed by the Council of Ontario Universities, including financial requirements of universities for 1988-1989, and the capital requirements for major repairs and renovations, alterations, deferred maintenance, and new construction. While the universities have requested an increase in base operating grants of…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

The District of Columbia is four years into the implementation of a ten year Educational Facility Master Plan and seven years into the development of Public Charter Schools. A great deal of work to improve public school facilities has been done. The new buildings and renovations that have been completed by the District of Columbia Public Schools…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1987-1988 unified budget report. For each institution and type of expenditure (e.g., academic, research, public service, and capital outlay), data are provided for: 1985-1986 appropriations,…