Analysis of 212 budgets for 24 San Francisco Bay Area school districts shows that these districts underestimate income and to a lesser extent overestimate operating expenses. Whether this is done for legitimate reasons or as a collective bargaining ploy is left for the reader to decide. (Author/JG)

Twenty-four expenditure variables were correlated with achievement scores on the Iowa Test of Educational Development to find out how various types of expenditures were related to educational quality. The expenditure variables (instructional cost, operating cost less transportation, and total costs) were used as numerators in a fraction. The…

A study was conducted to determine if the centralization of playback machine operations for the national free library program would be feasible, economical, and desirable. An alternative model of playback machine services was constructed and compared with existing network operations considering both cost and service. The alternative model was…

This report, the third in a series, contains the results of an evaluation of the definitions and internal consistency of the finance variables used in the Federal State Cooperative System Public Library Statistics (FSCS/PLS) program, and a comparison of the statistics collected for these variables to selected statistics from independent sources.…

The National Association of State Universities and Land Grant Colleges (NASULGC) publishes Dr. Chambers' annual report of state tax appropriations for operating expenses of higher education for 1976-77. The report reveals that the weighted average rate of gain for all 50 states over the preceding two fiscal years is 24 percent. The differences…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

A study was conducted to determine if the centralization of braille operations for the national free library program would be feasible, economical, and desirable. This report presents the findings of the study in three sections. Section 1 provides background information, a summary of the first phase of operations, and the study objective for phase…

THE LITERATURE ON UNIT COST STUDIES IS REVIEWED, AND A UNIT COST STUDY IS MADE ON THE WISCONSIN STATE UNIVERSITIES. UNIT COST STUDIES ARE USEFUL IN FOUR WAYS--(1) THEY PROVIDE INFORMATION WHICH CAN BE RELATED TO THE GOALS OF EDUCATION IN MAJOR POLICY FORMATION, (2) THEY PROVIDE A BASIS FOR THE EVALUATION OF EFFICIENCY AT DIFFERENT LEVELS, (3) THEY…

Specific cost areas are examined for 100 private, four-year colleges having a full-time equivalent (FTE) enrollment of fewer than 3,000 students. A questionnaire was distributed to each of the institutions to gather the data presented here. The purpose of the study was to compare costs and cost factors of small colleges. Five categories of expense…

This document is a compilation of input and output measures and other statistics in reference to Idaho's public libraries, covering the period October 1, 1994 to September 30, 1995. This report includes data gathered by the State Library with the "Public and District Library Annual Statistical Report Form" which reflects all monies…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…