This handbook summarizes the probable effects of California's school-voucher initiative on public spending for K-12 education. The Parental Choice in Education Initiative (Proposition 174) was rejected by voters in the November 2, 1993, election. It sought to establish a system of annual vouchers, funded by public tax dollars, that elementary and…

Information on revenues and expenditures at U.S. colleges and universities are reported for fiscal years (FY) 1983, 1984, and 1985, based on findings from the Financial Statistics of Institutions of Higher Education survey, which is part of the Higher Education General Information Survey. Narrative and statistical information is presented on:…

Data on the financial position of Ontario's universities are provided. Statistical tables and graphs cover: expenditures per client served, 1977-1985; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1986; Ontario Universities' share of provincial budgetary expenditures; growth of Ontario Gross Domestic…

Data on the financial position of Ontario's universities are provided. Among items covered by the report's 27 statistical tables and 18 graphs are: expenditures per client served, 1977-1987; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1988; growth of Ontario government expenditures and grants to…

A study of the nature, product, expenses, and income of a university develops a methodology to translate a university's statement of these descriptive data into an analytical cost study framework. The product of a university is defined as the intellectual growth of students and staff. Since this product can not be quantified, costs are assigned to…

As part of a continuing series of studies conducted at Delaware County Community College since 1974, this Information Exchange Procedures study presents direct and full costs per full-time equivalent (FTE) enrollment in broad instructional areas, unit costs per credit hour by discipline and by program, program full costs per student credit hour,…

Data drawn from audited financial statements of the individual county colleges of New Jersey for fiscal years 1975 and 1976 provided the basis for this report on the county colleges' finances with regard to sources of current income, full-time-equivalent (FTE) student enrollments and costs, educational and general expenditures, and physical plant…

In recent years, educational policy makers have expressed increased interest in information about private elementary and secondary school expenditures. However, there is currently no national data collection of the finances of this school sector. A study was initiated for three main purposes: to determine the extent to which expenditure data are…

Relatively little is known about private school finance in the United States. Since this lack of data impoverishes educational policy discussions that compare public and private schools, a strategy, was developed to collect finance data from private schools. High-quality data can be used to determine the total amount spent on elementary and…

A model for determining acquisition rates for currently published material for universities with extensive doctoral programs is developed. (Author)

A price comparison for periodicals 1973-1975, tabulated by subject areas, major indexing services, and type of library. (LS)

This paper presents general advice, illustrated by examples from the experience of the state of Ohio, on the use of written agreements, contracts, and the competitive bidding process, and indicates the benefits they can bring to a number of areas in library purchasing. Examples are concerned with the procurement of general supplies, binding…

The problem of full disclosure of the financial operation and position of a school system is discussed in this paper. Techniques described for analyzing revenue and expenditure patterns include percentage changes and index numbers for horizontal analysis and proportions for vertical analysis. Also discussed are how financial reports are affected…