Twenty-four expenditure variables were correlated with achievement scores on the Iowa Test of Educational Development to find out how various types of expenditures were related to educational quality. The expenditure variables (instructional cost, operating cost less transportation, and total costs) were used as numerators in a fraction. The…

Data on research library holdings include volumes in the library, volumes added in 1990-91, current serials, total staff, and total expenditures for 107 university libraries and 12 nonuniversity libraries. University libraries are ranked. A pie chart of average operating expenditures, indicating percentages for salaries, books, serials, and other…

Funding public education represents a massive state and local effort. Spending on education is second only to Medicaid in terms of the overall state budget and it consumes the largest share of local tax revenues. Between state and local taxes, Massachusetts taxpayers spent nearly $11 billion to operate the Commonwealth's PK-12 education system in…

Information on direct and indirect costs of federally-sponsored research at colleges and universities, the nature of such costs, and the necessity of such costs are presented in this booklet that summarizes relevant federal regulations itemized in Office of Management and Budget Circular A-21, which deals wholly with the costs of research and…

A nationwide survey of 999 two-year colleges was conducted to collect data concerning computer-related expenditures at the colleges and to facilitate interinstitutional comparisons of these data. The survey collected data on current annual operating expenditures, Fall 1979 credit student headcount, and current annual outlays for: (1) "normal"…

The effect of inflation and recession on the budgets and character of academic institutions is examined. The seriousness of the problem is emphasized, and the rising costs are discussed in terms of the Higher Education Price Index (HEPI) constructed by Halstead. It is based on a detailed breakdown of expenditure categories and is the least…

Cost-income studies are designed to serve two functions in instructional program evaluation. First, they act as the indicator of the economic value of a program. This economic value in conjunction with the other educational values needed in program evaluation allow for the most realistic appraisal of program worth. Second, if the studies show a…

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)

DC has a larger percentage of students in charter schools than any state. To help oversee DC charter schools, Congress established two authorizers--the Board of Education (BOE), which has an Office of Charter Schools responsible for oversight, and the independent Public Charter School Board (PCSB). Congress required the GAO to conduct a study of…

This report contains analyses of income and expenditures for Oklahoma state colleges and universities for the fiscal year 1997-98. Educational and General Part I Income was reported at $751,750,307 for the 25 Oklahoma institutions for 1997-98, an increase of 7.3% from income reported for the preceding year, and 25.7% over the previous three years.…

This report provides historical data on revenue and expenditures for the 15 community colleges in Iowa, focusing on fiscal years (FYs) 1993 and 1994. Following a brief introduction, the first section provides tables for individual colleges comparing revenue sources and expenditures by function as approved by the state Board of Education to…

Specialized price indexes and supporting price data for elementary, secondary, and higher education institutions are presented. The indexes can be used to deflate revenues and expenditures to obtain dollars of constant purchasing power. The School Price Index (SPI), a new index for fiscal years 1975-1982, prices the goods and services purchased by…

Data on the total revenue and expenses and changes in fund balances of 21 universities and colleges of Ontario are provided for the fiscal year ending in 1986. Volume I reports on the universities and related institutions that receive grants directly from the Ontario government. The categories and definitions that are used to present financial…