It is shown that if the hours of operation were extended, and if a set of differential tuition rates were established, with a relatively higher rate for the peak hours as compared to those off-peak, a more intensive use of resources would be achieved. (Author)

This paper examines the responses of an academic subunit, a college within a university, to declining enrollment and funding over a period of eight years. Responses examined include budgetary, programmatic, and technical (operational) adjustments associated with the instructional function of the college. (CJ)

A model of departmental support expenditures is constructed. The requirements for administrative and technical staff and for operating funds of a university's academic units were analyzed, and these were related to a number of quantitative characteristics of the units. (Author/MLW)

The issue of whether institutions of higher education should cost account space and physical plant operating and maintenance expenses to their academic programs is examined. Space costing is cited as a philosophical base for cost accounting space, operating, and maintenance expenses to the individual academic unit of an institution. (Author/MLW)

Matched Illinois school districts, with and without teacher collective bargaining, were compared on expenditures in 13 budget categories to determine if collective bargaining is related to decreased nonteacher program expenditures. Results suggested that bargaining has led to significantly higher expenditures in both teacher salaries and other…

Placing the space costs with the operating budget of the college or department enables the administration to see more completely the total cost of the academic program and encourages energy conservation. (Author/MLF)

Presents data on school district expenditures for 1984-85, 1989-90, and 1994-95, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources. Three tables…

This report presents a proposed budget for the California State University (CSU) system (1991-92) which concentrates on three critical needs: financing enrollment increases; staffing new facilities; and restitution of funds removed from the basic budget for 1990-91. The budget proposal represents $1.94 billion, 13.7 percent over 1990-91, on…

Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…

This report discusses the use of funds provided by the Juvenile Justice and Delinquency Prevention Act in California, Florida, Idaho, Michigan, Minnesota, Ohio, and Texas. Objectives of the Juvenile Justice and Delinquency Prevention Act are discussed and requirements for states to receive formula grants are reviewed. Observations from project…

This booklet summarizes minimum standards and requirements of public elementary and secondary schools in the state of New York as of November 1978. The requirements presented are digests of state law, rules of the board of regents, and regulations of the state commissioner of education. Requirements are organized topically within major sections…

The steps involved in tailoring a periodical and monograph price index to a university library are examined, as are the difficulties involved in applying a simple methodology such as a price index when the data base has not been organized to play an active role in the decision-making process. The following topics are addressed: the shifting of…

Macro-indicators on the conditions of Ontario universities and supporting data that might be used to generate such indicators were developed, and analyses of both indicators and data were undertaken. Overall objectives were as follows: (1) to measure the real resources available to the Ontario university system as a function of the volume of…

This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…