The National Association of College and University Business Officers has taken major strides toward meeting the responsibility for establishing accounting and public reporting standards within the field of higher education. The need for improvement in the reporting procedures has been generally agreed on. It is imperative that revision of the…

THE DEVELOPMENT OF FINANCIAL INFORMATION WHICH MAY BE USED BY PRIVATE JUNIOR COLLEGES IN APPRAISING AND IMPROVING THEIR FISCAL PRACTICES AND POLICIES WAS THE PURPOSE OF THE PROJECT. DATA RELATING TO INCOME AND EXPENDITURE PATTERNS OF PRIVATE JUNIOR COLLEGES WERE TRANSLATED INTO PERCENTAGES SO THAT COMPARABLE RELATIONSHIPS COULD BE DETERMINED…

The first section of this report provides descriptive information about the financial structure of a sample of sheltered workshops (n=123) in terms of the variety of their sources of income and their expenses during fiscal year 1966. The relationship between differences in financial structure and other organizational characteristics is examined in…

The Long-Range Financing Task Force of the Corporation for Public Broadcasting estimates that a capital investment of $534 million will be necessary to provide public broadcasting coverage to 90 percent of the population. This assumes that the federal share of capital expenses will be nearly 50%. Operating costs for a fully developed system will…

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

Financial planning and management responsibilities of college governing boards are examined. External factors and the institution's condition and direction of movement are addressed, along with policies concerning financial resources (e.g., tuition, financial aid, investments, and educational and auxiliary sales and services). Also considered are:…

The Council of Ontario Universities Committee on Operating Grants prepared in brief on the operating support of the system. The areas discussed include the background of funding, especially the funding level for 1977-78 and interprovincial comparisons of funding; the system requirements for 1978-79 making provision for inflation, existing service…

Funding of Ontario universities is addressed by the Council of Ontario Universities, including financial requirements of universities for 1988-1989, and the capital requirements for major repairs and renovations, alterations, deferred maintenance, and new construction. While the universities have requested an increase in base operating grants of…

This annual report examines the problems and current economic status of various social, educational, and career development programs and services administered by the National Urban League. Also reported are the objectives, organization, and funding status of the Child Abuse Project, and the current state of health services, administration of…

The history of Illinois community college operating finance policy is traced from July 1964 with the establishment of a semester hour flat rate grant (FRG) through the following: an equalization formula in addition to the FRG; supplemental non-business occupational grants; supplemental appropriations during a sudden enrollment increase;…

The first volume of a report by the Council of Ontario Universities provides information on the 21 universities and related institutions which receive grants directly from the government of Ontario. It is part of a three-volume set offering detailed information on the revenues and expenses and changes in fund balances at all Ontario universities…

This brief was submitted to the Standing Committee on Social Development of the Ontario Legislature in connection with Bill 42, which is intended to limit university deficits. The following concerns are examined: current university funding levels in relation to enrollment and student demand, research responsibilities, tuition fee levels, and…

A report by the Council of Ontario Universities provides a 10-year review of the revenue and expenses of universities in Ontario. Information is derived from an annual publication entitled "Financial Report of Ontario Universities." The policy environment as well as revenues and expenses are discussed. An overview identifies major trends…

Information on operating grants for Ontario universities in 1983-84 is presented. Indicators of public support for universities in Ontario and other Canadian provinces are compared, and indicators of government support for various public expenditures within Ontario, including universities, are examined. Both interprovincial and intraprovincial…

A reference manual on financial activities of a college or university and the interactive role of the governing board is presented for board members and institutional officers who provide information to the board. Financial data related to a fictitious hybrid university are included. After identifying three broad kinds of financial information…