The major purpose of this report is to examine what the operating aid formula for the 1977-78 New York State school year could have been for the 347 save-harmless districts and the 236 limited aid districts if the 1977 legislature had not based apportionments on the previous year's aid. The study, conducted by a governor-appointed task force,…

This compilation of tables, graphs, and charts is intended to serve as a source document for fiscal information on the community colleges in Connecticut and to provide guidance for the fiscal planning of college operations. Data covers the financial activities of state administered operating and capital accounts of all Connecticut community…

The Division of Indian Education, Arizona Department of Education, distrubutes Federal funds under the Johnson-O'Malley Act. The funds are provided to Arizona public schools and counties with 3% or more American Indian children to help pay the cost of educating children living on tax-exempt reservation lands. The host school district receives the…

Alternative funding mechanisms for appropriating operating and capital outlay revenue for public colleges and universities are described. The following conclusions are drawn: (1) Budget formulas are utilized by 25 of the 50 states in allocating funds to higher education. (2) Budget formulas are used predominantly in budget areas where data related…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

The critical question of how financial resources are spent is categorized by the ABG/NACUBO Task Force: faculty and staff (salaries, benefits, employee relations, equal opportunity and affirmative action, faculty effort); purchasing; maintenance and replacement of capital assets; and energy. In each area aspects to consider are noted. (Author/LBH)

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support,…

This report contains budgetary and financial information from Wisconsin's 16 technical colleges for the 1998-99 fiscal year. During this fiscal year, the Technical College System enrolled 442,274 students by headcount and 57,667 FTE students. The total operational cost was $604 million with an average cost per student of $1,366 and an average cost…

This report, submitted to the Alabama legislature, is the result of an evaluation by the Alabama Commission on Higher Education of the budgets submitted by the state's senior public institutions of higher education and by its Chancellor of the Community, Junior, and Technical Colleges. At its meeting of December 11, 1998, the Commission made…

There is scarcely a State in the Union today which is not confronted with many difficult problems due to a lack of adequate school revenues. The increasing numbers demanding education and the increasing demands placed upon the schools have led to enormous increases in expenditures. There is every reason for believing that these expenditures will…

Because of the direct relationship between operating costs and space utilization, it is suggested that opportunities for economies in the allocation of resources can be achieved by considering the variables affecting space use and developing analyses of utilization data. Measures of utilization are discussed including assignable square feet per…

The authors discuss a method to increase institutional efficiency and financial stability through strategic planning, by gradually reallocating funds raised for annual operations to quasi-endowment over a period of years using a weaning model. The weaning model is offered as a tactic to address issues of financial vulnerability developed in…

Financing higher education requires political leaders, policymakers, and educators to address broad public policy questions, including ascertaining: the levels of state funding to colleges and universities that are necessary to maintain the economic and social well-being of the American people; the tuition levels that are appropriate given the…