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…

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…

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 Wayne State University Library system is faced with a declining budget for at least the next year and a half, and an increased work load per person because of staff attrition and because of increased enrollment. The two courses of action are: (1) Rely on the hope that 1973-74 will be a good year, and the Library will be able to increase the…

The expansion of higher education institutions during the last decade has resulted in financial strain during retrenchment times as colleges and universities try to continue paying personnel and building operating expenses. The extent of the problem is addressed in this article. (LBH)

THE DEVELOPMENT OF FINANCIAL INFORMATION WHICH MAY BE USED BY PRIVATE JUNIOR COLLEGES IN APPRAISING AND IMPROVING THEIR FISCAL PRACTICES AND POLICIES WAS THE PURPOSE OF THE PROJECT. DATA RELATING TO INCOME AND EXPENDITURE PATTERNS OF PRIVATE JUNIOR COLLEGES WERE TRANSLATED INTO PERCENTAGES SO THAT COMPARABLE RELATIONSHIPS COULD BE DETERMINED…

This paper reconceptualizes the purposes of education's budget envelope. Citing numerous examples of how policymakers consider resource allocations apart from the main concerns of individual programs, the people reallocations affect, and education's most important programs, it suggests that policymakers and finance officers reemphasize program and…

Specific roles faculty members can play in their institution's budget processes are discussed, and the general ends served by budgets are identified. Each of the dimensions of institutional character (e.g., size, mission) determines the ways in which participants in budgeting will interact. For example, broader faculty participation in budgeting…

The radical restructuring of Alaska's public higher education system, brought on by Alaska's 1986 economic collapse, is described. It is significant because it is the most dramatic general funding reduction to an entire state public higher education system since World War II. Six sections discuss the following: (1) introduction to the University…

This document contains the budget recommendations for Illinois public community colleges and the Illinois Community College Board for fiscal year (FY) 1978, reviews the funding history and problems of Illinois community colleges and provides a statement of need for the FY 1978 budget request totalling $132,196,218. This figure compares to the FY…

The nine-college Los Angeles Community College District, which has an enrollment of 135,000 and a payroll of 11,000 and which receives 80% of its operating budget from local property taxes, faced post-Proposition 13 cutbacks of 52% of its non-restricted operating revenue. Three types of alternative budgets based on state funding possibilities were…