Discusses the cost-billing procedures implemented by a private company library. Formulae for billing are explained in the context of provision of commercial services at competitive market prices within a balanced budget. (JKP)

Provides a practical example of how to demonstrate the library as a cost-saving center, through evidence of financial savings on books and periodicals, facilitating a way to communicate that the net cost of the library is small. (Author/JKP)

Text, a table, and a graph show average per resident daily expenditures in large state-operated mental retardation/developmental disabilities (MR/DD) facilities in Fiscal Year 93 by state, and average annual per resident expenditures in large state-operated MR/DD facilities since 1950 both in absolute dollar amounts and in 1964 dollars. (DB)

Four articles provide overviews of as many library association conferences, i.e., the American Library Association (ALA), Canadian Library Association (CLA), Medical Library Association (MLA), and Special Library Association (SLA). Highlights include budget concerns; honors and awards; social, national, and international issues; and changes in the…

Examines the experiences of New York State school districts that increased student participation between 1992 and 1996 in a statewide testing program. Increased participation rates were associated with modest declines in the percentage of passing students, unchanged dropout rates, similar spending patterns, and increased staffing levels. (MLH)

Accurate, timely, and concise monthly financial reporting is achieved through mastering statistics. A Grafton, Massachusetts school business manager's monthly presentation to the school committee is a composite of all the statistics he has reviewed during the previous month. This presentation reports where and how funds have been spent and…

If contributed lottery revenues do not increase education expenditures by the full amount of such revenues, education expenditures are said to be fungible. As Ohio's situation shows, this potential fungibility problem draws into question state officials' primary justification for offering a state-sponsored lottery. (22 footnotes) (MLH)

Summarizes universe data on public libraries in the United States. Includes information about public libraries' administrative structure and legal basis, operating income and expenditures, staff, collections, and services. (Author/SLD)

Understanding how money is spent to educate children and support families in local communities can help improve community decision making about public resources. This article reports on a process used in Los Angeles to derive estimates of total public expenditures on services for children and families in the community around the University of…

Graphs don't always show what the graphers say they do. The most notorious recent example of a misleading graph is the one produced by the U.S. Department of Education that plots National Assessment of Educational Progress (NAEP) reading scores against total federal spending on education. This graph was taken apart by Howard Wainer and Daniel…

This article reports the results of Library Journal's 2005 Book Buying Survey. The results of the survey overall showed that attendance is high at the library and circulation is up as well. The survey also reported that fiction is what most people are reading. The how-to books also proved to be very popular. The article goes into detail concerning…

Missouri drama teacher Jo Nell Seifert was floored by the million-dollar bequest left to her high school club after a close friend's death. But the dispute that followed made the gesture more bitter than sweet. But this unexpected wealth has not turned out to be the freewheeling source of joy extolled by Fiddler's thwarted Rich Man. Discussion…

As federal aid for students uprooted by Hurricanes Katrina and Rita begins making its way to cash-strapped school districts, many educators are worried that the money Congress allocated will fall well short of their costs. Since the hurricanes damaged hundreds of schools in the Gulf Coast region and initially dispersed nearly 375,000 students,…

International comparisons of data on expenditure on education use purchasing power parities for currency conversion and adjustment for price differences between countries to allow for volume comparisons. The resulting indicators are commonly interpreted as differences between countries in input volumes to the education sector-teachers, materials,…

In 1993, the state of Massachusetts implemented comprehensive reforms that included increased state aid to local school districts. This study presents empirical evidence on whether these reforms actually increased educational spending and, if so, in what functional areas. These evaluations are based on relatively detailed annual financial data…