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…

The 2013 federal Budget was delivered ironically the same day as the Parliamentary Budget Officer was in court seeking more information about the impact of the government's $5.2 billion in spending cuts announced last year. The lack of budgetary transparency and accountability has become a hallmark of the Conservative government. Anyone expecting…

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…

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…

This study uses a regression model to determine if a significant difference exists between the actual budget allocation that an academic department received and the model's predicted budget allocation for that same department. Budget data from a Southeastern Master's/Comprehensive state university were used as the dependent variable, and the…

Planning comes first, but once a district determines what technologies and programs to implement, the most important task is finding the funds to pay for everything. In an era when funds for education in general are limited, technology-related purchases and related expenditures must be cost-effective. In addition, when budgets are tight, there is…

"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…

As a starting point for the Strategic School Funding for Results (SSFR) project, the AIR/PLP (American Institutes for Research/Pivot Learning Partners) team developed a series of protocols to conduct interviews and focus groups with district administrators and school principals. The purpose of these interviews and focus groups was to gain an…

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)

Colleges are focusing increased effort--and money--to improve the physical condition of existing facilities and address a huge backlog of deferred maintenance. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median college spends 16.4% of total college budget on M&O, up from 11% the year…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

Spending by school districts on maintenance and operations increased in 2006-2007, reversing years of historic low expenditures. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median school district spends 9.19% of total district expenditures (TDE) on M&O, up from 7.58% the year before.…

To provide baseline cost data for facilitation of future decisions on resource allocation and to develop a model for compiling and reporting direct expenditures, the Indiana State University conducted a study of expenditures supporting the activities of the School of Education during the fiscal year 1972-73. A computer program was prepared to…

Principal budgetary approaches underlying the allocation of instructional resources to an institution of higher education to maintain its continuing programs are briefly considered from several standpoints, and an alternative approach is developed. The constrained ratio approach is conducive to innovation but maintains resource control. (LBH)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)