Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

Kansas school districts reduced employment by 327 full-time equivalent positions this school year, the smallest reduction in three years of cuts to district operating budgets. Districts reduced positions by 561 in FY 2010 and 1,626 in FY 2011. Districts eliminated nearly 400 "regular" teaching positions this year, but added 114 special…

The economic outlook may be sour for Wall Street's investment banks and for homeowners who took out mortgages they could not really afford, but campus planners and architects say that--so far, at least--colleges' construction plans are largely unaffected by the downturn. Some colleges, in fact, are trying to speed up projects to limit the damage…

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…

In a first-of-its-kind survey, the Greaves Group queried more than 900 school administrators last year about technology needs. The result, America's Digital Schools 2006, is a comprehensive look at how schools are adapting to the new world their students inhabit--and how they're going to fund it. This article presents the key finding from the…

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Describes recent financial problems in support service provision faced by France's fourth largest university due to a steep rise in operating costs, a government mandate to maintain high academic and research standards, decreased resources, and efforts to improve resource use in the period 1977-81. (MSE)

Presents a series of five principles which facilitate the completion of performance analysis and the implementation of solutions to organizational problems. The effectiveness of the principles is demonstrated through an account of a project in which lack of control over operating room inventory in a hospital was analyzed and remedied. (JL)

Various theories are circulated concerning Stanford University's (California) controversy over use of federal research funds. Issues involved include billing the government for inappropriate charges, the rapid growth of problems, public relations failures, and poor administration. The president's role in addressing the crisis is a central concern.…

The 1984-1985 operating fund requirements for Ontario higher education institutions are examined. It is suggested that relative to other jurisdictions and to the early 1970s, Ontario universities are seriously underfunded and falling further behind each year. Statistical tables include the following: funding recommendations of the Council of…

Indicators of the financial health of colleges and universities are considered, along with causes of financial problems, a conceptual framework for institutional financial flows, and data sources. Five indicators are addressed: changes in institutional distress potential for private colleges, changes in institutional financial resources, changes…

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…

The prosperous 1980s will be followed by an economic slowdown challenging to higher education. Faced with slower public, private, and endowment revenue growth and increasing operating costs, institutions will have to make tough choices. Data on government contributions, private gifts, endowments, expenditures, and shifting allocations are offered…

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…