An alliance of the librarian and the researcher is essential to the success of modern scholarship. We are passing through a period of major change which will produce very different university libraries in the future. Academic librarians must provide the leadership to insure that researchers join in their budget fights; that researchers are…

This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…

Described is the development of an instrument to evaluate the relationship between expenditures and effectiveness of special education programs. It is explained that the quality indicator instrument, developed through the Delphi process and refined through item analysis, consists of 38 items in seven areas, including instructional setting,…

This paper explains the education price index formulated in 1979 for Canada. It defines a price index as a statistical measure designed to show changes in the price of a commodity or a set of commodities with respect to time. The index calculated for the project covers salaries and wages, instructional supplies, school facilities, supplies and…

A carpeting survey discusses the following areas--(1) survey methodology, (2) location of carpeting usage, (3) carpeting cost comparisons to other floor coverings, (4) kinds of carpeting used, and (5) conclusions. The conclusions are as follows--(1) use of carpeting as a floor covering is increasing, (2) carpeting is the favored floor covering in…

Kansas has a large number of small city-supported public libraries. In many cases because the cities are unable to provide adequate financial support for their libraries, limited services are offered. Because of the need for greater tax bases for libraries, a number of county libraries and one regional library have been formed. However, many of…

This study examines the relationship of 40 factors of elementary (K-6) and high school (10-12) staffs to measures of school system holding power and to net current expenditure per pupil. The staff data were collected in 1962 from a sample of 68 districts, and the holding power data were collected later from the same districts. The data are treated…

This volume contains papers presented at The National Conference on Program Accounting for Public Schools held at The University of California at Los Angeles, in July 1968. The papers describe six public school expenditure classification systems designed to facilitate program budgeting and cost analysis. The account classification systems are…

Rapid growth, limited funds, and vast changes in business and industry have required modification of old and development of new courses in the junior college. A comprehensive review of educational expenditures therefore seemed justified. This study developed a plan of accounting and cost analysis to determine the net cost of certain curricular…

This is the 26th report concerning administration of Public Law 81-874 and Public Law 81-815, as amended, including a detailed statement of receipts and disbursements, for the fiscal year ending June 30, l976. The laws are concerned with aid to federally impacted areas, specifically for maintenance and operation, construction, and disaster relief.…

New York's library system, which helps to attract desirable information related industries, is endangered by inflation and budget stringency. Library costs have increased more rapidly than the general price level. Technological improvements, cost-saving in the long run, require initial capital outlays. The growth of book collections must keep pace…

Florida's current State Comprehensive Plan identifies seven goals of education that define the scope of the state's commitment to public education and set up priorities of effort. This report analyzes enrollments and expenditures for 1974-75 and those projected for 1980-81 and 1985-86 in terms of these seven goals. It shows that in 1974-75…

With the increasing cost of periodicals claiming an ever greater proportion of university library acquisitions budgets, a Wayne State University Education Library committee investigated the nature and value of newsletters. They considered two groups: commercial and noncommercial. The former are those which are published for profit and are intended…

The comprehensive data on state general expenditure that are presented in this report include not only current operation spending but also any applicable amounts for assistance and subsidies, capital outlay, and intergovernmental expenditure. The report also provides distributions of state expenditure in terms of the kinds of spending involved.…

The primary objective of the Economic Impact study was to provide specific information about the economic impact on various communities as a result of expenditures by the University and University-oriented persons. The particular communities involved in this study were Port Gibson, Vicksburg, Fayette, Natchez, and Jackson. This report describes,…