This is a new report that combines the previous Annual Accountability Report and University Work Plans into a single document more closely aligned with the Board of Governors' 2025 System Strategic Plan. This revised document will enhance the System's commitment to accountability and strategic planning by enabling comparisons between past goals…

Across the country, education budgets are being slashed while legislatures are passing laws that mandate the inclusion of increasing numbers of educational programs in schools. The reality: schools must do more with less. School administrators, especially building-level principals, must take a serious look at spending in their schools. The…

How do other countries fund their public schools? Through an analysis of common traits, such as the total percentage of funding for education in relation to the annual gross domestic product (GDP) and the annual per-pupil expenditures (correlated to the U.S. dollar), one can start to develop a clearer perspective on basic school-funding…

There is widespread concern that administration consumes too much of the educational dollar in traditional public schools, diverting needed resources from classroom instruction and hampering efforts to improve student outcomes. By contrast, charter schools are predicted to have leaner administration and allocate resources more intensively to…

Coverdell education savings accounts (ESAs), created through the federal tax code, allow families to save money tax-free for K-12 and higher education expenses. Lifting the cap on contributions to Coverdell accounts would provide greater access to school choice options by allowing families to invest more money in their children's education.…

The purpose of this national study was to utilize quantitative methods to examine institutional characteristics, financial resource variables, personnel variables, and customer variables of public and private institutions that have and have not implemented enterprise resource planning (ERP) systems, from a resource dependence perspective.…

It is arguably the case that one of the most pressing issues in higher education finance is the increasing price of obtaining a college education, and, more specifically, rising tuition and fees. Because state support to public higher education and tuition and fees at publicly supported colleges and universities have been shown to share an inverse…

The challenges facing higher education are great given the current economic environment, the shift of enrollment from private to public institutions, changing student demographics, globalization of institutions, and technology (Goldstein, 2006; Jansen & Bielak, 2008; Newman, Couturier, & Scurry, 2004a). Society's expectations that…

In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Find Balance Reporting and Governmental Fund Type Definitions." This statement changes how a fund balance is classified on the face of the government fund financial statements and refines the definitions for government fund types. The statement's…

Past studies on military expenditures in the United States have primarily focused on the extent to which guns versus butter trade-offs are prevalent without examining this relationship in the context of how other fiscal policy tools are used to pay for defense. Using annual data from 1947-2007, this study examines the relative importance of…

In the UK, as elsewhere in the world, the global financial crisis has focused attention on the cost of public services and the need to reduce expenditure, not least in respect of higher education. This, however, raises a set of prior questions: What kind of society do we want? What is important to democratic society? What kind of higher education…

As more undergraduates have taken out loans to attend college, the number of borrowers who fail to repay their student loans has increased. While previous research has focused on students' likelihood to default, this study employed institutional cohort default rates (CDRs) as an outcome variable. Using Integrated Postsecondary Education Data…

This report provides a snapshot of statistics from academic year 2014-15 related to students at UK higher education institutions and the income and expenditure of these institutions. The statistics reviewed include universities' research activity, student employability, and information on international students and staff. Highlights include: (1)…

Five years ago Alaska's high school graduating class of 2011 became the first with the opportunity to accept the state's "invitation to excellence," the Alaska Performance Scholarship (APS), to pursue their postsecondary studies. Eligible graduates could receive up to $4,755 per year for up to four years to study at a participating…

The state of California has recently emerged from deep recession and associated reductions in early childhood programs and has moved into a period of reinvestment in child care, preschool, and transitional kindergarten (TK). In fiscal year (FY) 2014-15, the Budget Act included over $273 million for early learning and child development and restored…