The BC Ministry of Education announcement about 2012-13 operating grants estimates includes "new" funding to districts of $11.2 million for vulnerable students, $10.7 million for districts to implement elements of the Education Plan, and $21.8 million to address "districts' differing geographic circumstances." This makes for a…

States and school districts are facing unprecedented financial pressure due to the continued poor performance of the United States's economy. Dramatic shortfalls in funding due to reduced tax collections were held off for 2 years thanks to federal stimulus funds, but with these revenues already consumed and little likelihood of more in the near…

This article considers the role of higher education in state budgets. It empirically models and tests the balance wheel hypothesis in a robust framework. The balance wheel model posits that in good economic times, higher education is an attractive area for states to fund and tends to be funded at a higher rate than other state budget categories.…

Colleges and universities, like corporations and other nonprofit organizations, are subject to periodic fluctuations in the economy and public support. Thus, the question is not whether they will confront financial problems but rather when and how. This article describes how institutions and boards can detect budgets in crisis, provides principles…

The strategy of deep selective budget cuts for institutions is not always the soundest policy, since the choice between these and across-the-board cuts is an oversimplification. The literature on rescission shows no instance in which a university administration has cut the same percentage across-the-board. (MLW)

Erie County Community College (New York) has developed a zero-based program budgeting system to meet current fiscal problems and diminished resources. The system allocates resources on the basis of program effectiveness and market potential. (LH)

Every college and university experiences some form of financial hardship at one time or another. The financial problems plaguing local and state governments in recent years have been sufficient by themselves to create serious problems for institutions across the country. At the very least, an institution's financial difficulties can lead to the…

The relative incidence of across-the-board cuts in higher education for all institutions that experienced decreasing revenues between 1976-1977 and 1980-1981 was studied. Factors that affect the extent to which administrators employed across-the-board cuts versus selective cuts were also assessed. Attention was focused on the effects of the…

An AGB- and NACUBO-sponsored survey showed that "wish lists" are accumulating overdue major maintenance projects because energy costs are consuming physical plant budgets. Problem areas are discussed: budget "guesstimation," preventive maintenance, deferred maintenance inventory, the APPA accounting format, resource allocation,…

An interesting perspective is offered on how one institution dealt with its fiscal problems and instituted new approaches to budgeting. (Author/JN)

Discusses incremental SBM budgeting and answers questions regarding resource equity, bookkeeping requirements, accountability, decision-making processes, and purchasing. Approaching site-based management as an incremental process recognizes that every school system engages in some level of site-based decisions. Implementation can be gradual and…

Facing severe budget reductions in 1991 despite institutional restructuring in response to budget cuts in the mid-80s, the Chancellor's Ad Hoc Budget Planning Group at the University of Alaska Fairbanks (UAF) proposes a process for fiscal change while aiming to retain institutional excellence. A first section states the current problem, reviews…

Reports the results of a national survey of school board members' opinions about what parts of school district budgets could be cut in the face of a hypothetical 30-percent reduction in funds. First to go would be "executive administration" expenses. (JM)

This publication presents case studies of 10 colleges and universities that developed creative approaches to resource allocation in order to confront the fiscal realities facing higher education. The case studies describe strategic review and planning efforts in times of fiscal austerity. They look at streamlining, but also explore permanent…

This booklet for trustees of institutions of higher education offers guidelines for strategic financial decisions required in light of the financial challenges higher education faces in the 1990s and beyond. "Strategic response" is defined as a decision that requires changing a major policy, program, or practice and involves some risk. Five…