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 report examines college and university finances during one of the most turbulent economic periods in decades. The financial ramifications of the 2008 recession were vast, affecting students' ability to pay for college, lawmakers' prioritization of public resources, and the budgetary environment facing higher education leaders. The challenges…

School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

The ailing economy has spared few schools and universities. Faced with funding cutbacks, most education administrators have had to make difficult choices about where to allocate dwindling resources. Even in the best of financial times, educating students is the first priority. When money is tight, school maintenance and operations (M&O)…

The purpose of this research was to investigate the role of school district expenditures in predicting student achievement in Ohio for the school year 2009-2010. Building upon the concept of the "65 percent solution," the research questions that guided this study were: (1) What percentage of Ohio's school district's operating budgets…

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…

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…

"Trends in College Spending, 1999-2009: Where does the money come from? Where does it go? What does it buy?" is the fourth in a series of reports on college and university spending from the Delta Cost Project on Postsecondary Education Costs, Productivity, and Accountability. The mission of the Delta Cost Project is to improve public…

If one wanted to win a library election in 2006, what would have been the mythical perfect referenda? For building referenda, the sweet spot was hit with measures over $10 million, on a ballot sometime between September and December, with no other items on the ballot, in a general election, for a library serving a population under 100,000. For the…

The summary data and statistical schedules contained in this document have been compiled from the individual submissions of each of the provincially assisted universities. The submissions show details of the university operating revenue and the operating expenses by function and object of expense. The data reflect budget forecasts prepared prior…

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…

Actions of the 1985 Virginia Assembly that affected higher education are summarized. Information is included on amendments to 1984-1986 appropriations for operating expenses in all programs, and appropriations for capital outlay. The General Assembly was presented an amended executive budget for 1984-1986 that proposed to reduce higher education's…

Presents summaries of 1996 budget reports from public libraries, divided by nine geographic regions of the United States. Data indicates that gains in total budgets are 6%; materials 7.1%; salaries 5.6%; and that fundraising has become a crucial activity to support libraries, especially in funding increasing technology costs. (JKP)

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education in its 1984-1985 unified budget report. After explaining the basis of the recommendations, attention is directed to operating needs for 1984-1985, higher education appropriations for 1983-1984, and funding…