The purpose of this quantitative study was to determine if the outcome of two different types of referendums, operating fund and construction, could be more accurately predicted by using certain predictor variables. Furthermore, if the outcome could be more accurately predicted, which predictor variables were statistically significant in that…

Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

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…

The education sector especially higher education in Nigeria faces financial challenges. The recurrent cost of university education constitutes about 95% of the total cost incurred by the government in Nigeria. However, the Nigerian government is unable to meet the UNESCO recommendation that 26% of national budgets should be allocated to education.…

This Analysis Brief shows how per-pupil spending varies with student poverty (as measured by the percent of students eligible for free or reduced price lunch) across elementary, middle, and high schools in Pasadena Unified School District (PUSD). The authors have carried out separate analyses that make use of the California Standardized Account…

Using fiscal data provided by the finance office of the school district, and personnel data obtained from the California Basic Education Data System maintained by the California Department of Education (CDE), the authors present analyses to provide a foundation for local policymakers that may be used to assess whether there are inequities in the…

Analysis of 212 budgets for 24 San Francisco Bay Area school districts shows that these districts underestimate income and to a lesser extent overestimate operating expenses. Whether this is done for legitimate reasons or as a collective bargaining ploy is left for the reader to decide. (Author/JG)

This document provides normative fiscal information to assist institutions in identification of emerging trends in the allocation of financial resources. These data do not represent minimums, but are composite perspectives of the operational characteristics of all institutions in the respective enrollment categories for each level. Tables cover:…

Macro-indicators on the conditions of Ontario universities and supporting data that might be used to generate such indicators were developed, and analyses of both indicators and data were undertaken. Overall objectives were as follows: (1) to measure the real resources available to the Ontario university system as a function of the volume of…

Concepts of costs and cost analysis in higher education are examined, along with how to prepare for a cost study. Specific cost analysis techniques are identified, along with types of data generated and potential problems. In preparing for cost studies, it is important to consider: purpose, types of cost analysis, types of cost, common…

Information about tax assistance to public universities and colleges for 1979-1980 is provided. The report details state tax-fund appropriations alphabetically by state for operating expenses of higher education. Among findings were that the 50 states appropriated more than $19 billion for annual operating expenses in fiscal year 1979-1980, that…

Data on the 1970-79 conditions of Ontario universities that were used in the derivation of macro-indicators are presented. The supporting data cover the following areas: operating revenue in Ontario universities; operating expenditures; distribution of academic salaries, nonacademic salaries, employee benefits; and nonsalary operating…

The National Association of State Universities and Land Grant Colleges (NASULGC) publishes Dr. Chambers' annual report of state tax appropriations for operating expenses of higher education for 1976-77. The report reveals that the weighted average rate of gain for all 50 states over the preceding two fiscal years is 24 percent. The differences…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

Papers presented at a working conference on new developments in measuring financial conditions of colleges and universities included the following: "Using Financial Indicators for Public Policy Purposes," by George W. Bonham; "Conceptual Advances in Specifying Financial Indicators: Cash Flows in the Short and Long Run," by Hans…