The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

Four-day school week (4DSW) adoption is an increasingly popular policy, particularly for rural districts that are seeking to reduce educator turnover and district expenditures. Using a staggered treatment event study design, I am among the first to estimate the quasi-experimental effects of 4DSW adoption on teacher turnover, and I am the first to…

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

This research brief details some of the prominent ways that individuals, companies, and organizations secure financial gain and generate profit by controlling and running charter schools. To illustrate how charter school policy functions to promote privatization and profiteering, the authors explore differences between charter schools and…

State and local funding for general operating budgets for Kansas public schools will be at a five-year low this school year, yet total Kansas school district spending will reach an all-time high of $5.67 billion according to estimates released by the Kansas State Department of Education. Total per pupil spending is projected to reach $12,454 per…

"Trends in College Spending, 1998-2008: Where does the money come from? Where does it go? What does it buy?" is the third in a series of reports on college and university spending from the Delta Cost Project. The findings presented in this report concentrate on the 1998 to 2008 time period--the last academic year for which spending data are…

Presents data on school district expenditures for 1984-85, 1989-90, and 1994-95, 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. Three tables…

An analysis of expenditures and other financial factors in the University of South Florida. Part I is an analysis of fiscal factors related to the operation of the University for the 1965-66 fiscal year. Part II is a history of selected related factors of institutional operations. The data in both parts are presented in tabular form. (FS)

How do colleges and universities spend their money? To most, it's a black box. The public looks at tuitions, states look at appropriations, trustees look at the endowment, and department managers look at their budgets. How colleges actually spend their money is barely understood by the general public and even many policy makers. In the current…

Consisting primarily of tables, this two-part report provides a detailed summary of the cost of education per full-time equivalent student (FTES) for the 71 California community college districts in the 1994-95 academic year. Introductory sections describe data sources and present a table showing 1994-95 FTES for the 71 districts by resident,…

This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

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…

This paper presents the public higher education system trends in Connecticut for 2007. This report contains the following sections: (1) FY 2007-2009 Operating Budget Summary; (2) Higher Education in a Statewide Context; (3) General Fund and Operating Budget Expenditure Trends; (4) Comparative Funding Indicators; (5) Enrollment Trends; (6) Degrees…

University administrators are increasingly required to manage budget cuts. California officials have considerable experience with one form of cut known as forced savings - a state-imposed requirement to underspend appropriated measures. (Editor/PG)