The Guam Department of Education ("GDOE") presents this report in compliance with Guam Public Law ("P.L.") 26-26 that specifically requires the Department to report on the following information in the Annual State of Public Education Report ("ASPER"): (1) Demographic information on public school children in the…

This paper compares and contrasts different strategies to balance academic institutions' operating budgets. Some strategies use economic theory to recommend a budgeting technique, others use management methods to cut cost, and some strategies use a management accounting approach to reach a balanced budget. Through the use of a simplified numerical…

Colleges and universities are thinking strategically about their business models. Reductions in state and federal appropriations, endowment volatility, fundraising uncertainties, and limits on tuition increases are creating persistent shortfalls in operating budgets. This all comes when institutions are being called upon to enroll and graduate…

Cost issues associated with year-round schools (YRS) are examined in this paper, which asserts that the cost of operating a YRS program depends on a district's classroom space and student population. YRS is recommended if there is a need to utilize classroom space or school facilities more efficiently to accommodate a student population that…

Indirect costs of sponsored research projects and educational programs are as necessary as are the direct costs. This report demonstrates that they are real costs and that sponsors such as the Federal Government receive more than equitable treatment in the computation and application of indirect costs. The areas discussed include: the computation…

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

A profile of the economy and efficiency of the White Plains City School District is offered in this report. Specifically, a financial audit was conducted to answer the following question: Has the district acquired, protected, and used its resources economically and efficiently? Selected district practices were audited by the New York Office of the…

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…

A project was undertaken to develop a model for establishing normative costs and budget guidelines for California's community colleges. The model was developed using adaptations of microcomputer software and tested using data from the Chancellor's Office of the California Community Colleges and from the Marin Community College District (MCCD).…

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)

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support,…

This volume, part of the interim report on the National Home Start Evaluation, includes cost of the 16 Home Start projects and outcome data from the six summative sites. Findings and recommendations are presented on the intra-project cost-effectiveness of Home Start and the cost-effectiveness of Home Start as a Head Start option. Home Start, a…

Provided is the appendix material from a study which examined and evaluated in detail all the existing sources of economic data on the arts and conducted a needs survey of arts councils, arts-producing organizations, and people concerned with the arts to find out which economic data sources, if any, they found useful. The study was conducted to…

A study was conducted at Purdue University to gather operational and budgetary planning data for the Libraries and Audiovisual Center. The objectives were: (1) to complete a current inventory of equipment including year of purchase, costs, and salvage value; (2) to determine useful life data for general classes of equipment; and (3) to determine…

To assist the National Endowment for the Arts (NEA) in making decisions about the Endowment's future role in the development of new, and improvement of existing, economic data on the arts and cultural institutions, all the existing sources of economic data on the arts were examined and evaluated in detail. A needs survey was also conducted. A…