Early care and education (ECE) programs can provide a lifetime of benefits to children and families, but a lack of public support leaves these valuable services vulnerable to collapse during economic downturns. The COVID-19 pandemic was a particularly intense emergency for ECE providers: closures due to illness or shelter-in-place ordinances…

This article examines the impact of the fiscal recovery policies stemming from the 2007-09 economic recession and the implementation of the 2011 New York State Property Tax Levy Cap on the budgets of school districts located within a Long Island, New York suburban township. The research basis of this paper is based on two studies conducted by the…

Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

An Arizona district funded staff salary raises by developing some workable budget-reduction strategies. The process emphasized garnering board and community support and collaborating with employee groups. A list of 67 ideas for generating revenues or reallocating program dollars represented $9 million in savings. A condensed list saving $3 million…

An AGB- and NACUBO-sponsored survey showed that "wish lists" are accumulating overdue major maintenance projects because energy costs are consuming physical plant budgets. Problem areas are discussed: budget "guesstimation," preventive maintenance, deferred maintenance inventory, the APPA accounting format, resource allocation,…

Facing severe budget reductions in 1991 despite institutional restructuring in response to budget cuts in the mid-80s, the Chancellor's Ad Hoc Budget Planning Group at the University of Alaska Fairbanks (UAF) proposes a process for fiscal change while aiming to retain institutional excellence. A first section states the current problem, reviews…

The development of program discontinuance guidelines and their implementation at the University of Michigan is described. Draft policy guidelines from the University of Pittsburgh, Michigan State University, and University of Wisconsin, and guidelines on academic freedom and tenure from the American Association of University Professors (AAUP) were…

Reports the results of a national survey of school board members' opinions about what parts of school district budgets could be cut in the face of a hypothetical 30-percent reduction in funds. First to go would be "executive administration" expenses. (JM)

The present research addresses three critical aspects of the municipal overburden question. Geographical differences in costs of providing public services are reflected by an index of input prices. The essential nature of noneducation services is measured by need-related characteristics of the school districts. Finally, the link between these…

In the Spring 1995 "JLE" issue, Meredith and Underwood say conflict (over shrinking resources) is inevitable between regular and special education. This article disagrees. Even if special education costs were escalating as a percentage of all education costs, changes in funding systems are making educator wars less likely. In many…

Increasingly, student services on college campuses may be offered on a fee-for-service basis. Campuses are facing choices between essential services and conveniences. In some cases, the situation has encouraged innovation, but in many others it has created frustration and tension. (MSE)

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…

The experience of the University of Maryland system in dealing with statewide cuts in higher education financing is chronicled from 1988, focusing on political influences in the decision-making process, methods used to determine which programs would be cut, and responses to the decisions made. A comparison of four theater programs is offered as an…

Financial pressures are forcing the closure of some teaching hospitals and retrenchment using such strategies as development of ambulatory care and satellite facilities, merging with or acquiring other hospitals, and shortening patient hospital stays. A table lists revenues and profit margins for the 20 largest university-owned teaching hospitals.…

Using data which commences with the 1977-78 university fiscal year, and ending with the most current year for which information is available, the financial position of Ontario universities was assessed. The budgetary priority assigned to Ontario universities has declined steadily and substantially over the past 14 years despite a consistent growth…