This report provides 1995-96 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

Public school expenditure differentials are especially of interest as they relate to children in particular categories of historical concern, such as minority status, poverty, and other at-risk factors. This report addresses school finance policy through the analysis of school district revenue and expenditure data from the 1990 Survey of Local…

This report provides financial information on 22 church-related, federated, or affiliated colleges, universities or seminaries which receive grants from the provincial government of Ontario, Canada. Data summary tables focus on the following categories: (1) combined revenues and expenses and changes in fund balances; (2) revenues and additions by…

The costs of directing additional instructional resources to lower-division instruction is assessed. "Frontloading," or directing additional resources toward lower-division students, was recommended by a national study group because first- and second-year students are frequently taught by junior instructors in large classes in which they…

Data on 1983 revenues and expenditures for New York State colleges and universities are presented. Revenues for public, private, and proprietary institutions are cited from the following sources: tuition and fees; federal, state, and local appropriations and grants and contracts; private gifts, grants, and contracts; endowment income; sales and…

Trends in Maryland's support of higher education during fiscal years 1976 to 1985 are reported, along with comparisons to other states. Attention is also directed to shifts in the distribution of state appropriations among the various segments of higher education and key trends in expenditure patterns at the four-year public institutions. It is…

This handbook is intended to assist governing boards of higher education institutions in using key indicators (quantitative or qualitative information that describes the condition of some aspect of the institution) to: evaluate the strategic position of their institutions, compare the institution to its peers, and monitor changes in its condition…

This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four…

Financial statistics for Pennsylvania colleges and universities for the fiscal year (FY) ending 1981, for 1971-1972 through 1980-1981, and for 1977-1978 through 1980-1981 are presented, along with narrative descriptions of financial trends at the institutions. Information includes the following: current-funds revenues by institutional control;…

THIS PAPER DEVELOPS AN ECONOMIC THEORY OF INSTITUTIONS OF HIGHER EDUCATION (IHE) FROM WHICH IT MIGHT BE POSSIBLE TO EXTRACT A THEORY OF ENROLLMENT SUPPLY. SUCH A THEORY MUST DIFFER RADICALLY FROM THE THEORY OF THE BUSINESS FIRM BECAUSE OF TWO KEY ASSUMPTIONS WHICH CANNOT BE MADE ABOUT THE IHE--PROFIT MAXIMIZATION AND A PRODUCTION FUNCTION WHICH…

This report compares the revenue by source and expenditures by purpose of postsecondary education in New York State. Using this information as a base, the dependence on tax-levy support for each sector of higher education is identified. Because of the diversity of institutional mission and size within and among the sectors, relationships for…

During fiscal year 1976, the Northern Cheyenne Tribe became the first Montana tribe to contract Johnson-O'Malley (JOM) funds under the 1965 Indian Self Determination and Educational Assistance Act, which amended the JOM Act and provided for tribal groups to contract directly with the Bureau of Indian Affairs to administer their own JOM funds. The…

Using the Western Interstate Commission on Higher Education program classification structure, this document reports fiscal year 1975-76 financial data for Connecticut's regional community colleges. Four major sections comprise this report: (1) Part A--general fund statements, including summaries of general fund expenditures by function, unit costs…

This policy brief presents findings from Southwest Educational Development Laboratory research on resource allocation in 1,504 independent school districts in Arkansas, Louisiana, New Mexico, and Texas. Using 5 years' data from the federal Common Core of Data and the Census Bureau along with 3 years of student performance data from each state…

This paper explores the ways in which community colleges in the United States are financed. It offers a historical overview of community college financing in the U.S., arguing that from their inception, they have operated on the premise of providing wide access to higher education through public funding at little or no cost to students. The paper…