This memorandum describes the calculations used to figure the instructional subsidy for postsecondary education in Ohio, focusing on why the model operates as it does and the implications of the current funding model. The two principle factors in the instructional subsidy model are institutional enrollments and actual costs. The model begins with…

Reviews the impact of local-management-of-schools funding formulae on schools of different size. Examines the ways that over 80 local education authorities (LEAs) have defined formulae to protect their small schools and reports the effect of the change to formula funding from 27 LEAs to describe the pattern of "winning" and…

Missouri implemented a new statewide funding formula based on the Outstanding Schools Act in 1993 to increase equity in school finance. This study examined the impacts of the new foundation funding formula on finance equity compared with the selected equity indices including range, restricted range, coefficient of variation, federal range ratio,…

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

In this article, the author reports the ripple effects of the energy squeeze due to Hurricane Katrina and other factors that sent energy costs skyrocketing. Energy costs are a good part of why budget growth, which has been steady over the past five years, has been slowing down. The projected change from FY2005 to FY2006 is only 3.3%, compared to…

The Council of the Great City Schools proposes that Pennsylvania overhaul the formula for funding its public schools in order to provide Philadelphia and other poor and minority communities with resources equivalent to those in the highest achieving school districts in the Commonwealth of Pennsylvania. The proposal has two goals: (1) to propose a…

With the repeal of the statewide ad valorem tax in 1981, many state colleges and universities no longer had resources for construction, improvements, major repair and renovation, and the acquisition of capital equipment. The Legislature recognized the need to provide permanent capital funding for those colleges and universities not participating…

The capacity of funding formulas to distribute adequate state funds to public colleges and universities equitably has been often debated, prompted by demands for economy, wise resource usage, and accountability. Between 1984 and 1988, the number of states using funding formulas decreased from 34 to 32. Change is inevitable. Includes 17 footnotes.…

For more than a decade, education reformers have admired the achievements of the Edmonton Public Schools in Canada, and school districts across the United States have attempted to replicate Edmonton's success with school-site decision making. However, most districts have stopped short of implementing one policy that is central to Edmonton's…

In searching for a new budget formula for the College of Business at California State University at Long Beach, a major university in the west, several rational budget formulas were explored. This report develops an explanation in quantitative terms of the reasoning process pursued by the department chairs in arriving at the compromise budget…

Formula funding in Illinois reflects decisions on value choices which can be grouped in the categories of enrollment linkage, mission and diversity recognition, equity and fair share, and quality and program improvement. The enrollment linkage of the Illinois formula ties credit hour grants and categorical programs directly to full-time equivalent…

Formula budgeting procedures used in several states for allocating resources to public institutions of higher education are reviewed and criteria to be considered in developing a formula budget for public institutions in Pennsylvania is recommeded in this report. Section 1 summarizes the history of formula budgeting in Pennsylvania. Section 2…

Current formula funding practices in the South and implications for the future are analyzed. Formula funding systems are used in 12 of the 14 states belonging to the Southern Regional Education Board (SREB). Changes that have occurred in the formulas of each state since 1973-74 are described. Data from 1977-78 academic year are compared to the…

For the past year, the issue of public education funding has been particularly contentious in California. A pitched political battle between education advocates and the administration of Gov. Arnold Schwarzenegger began with a December 2004 preview of the governor's budget proposal for 2005?06. The fight continued through a spring filled with…

The Adult Education and Family Literacy Act (AEFLA), Title II of the Workforce Investment Act of 1998 (P.L. 105-220) requires states to document whether or not adult education service providers are improving the quality of their instructional services. To reward effective providers, a number of states have adopted performance-based funding (PBF)…