In response to a trend in which library services are made available to individuals and groups normally without access to them, direct and indirect costs for various units within a library are reviewed to provide a generic format for deriving those costs and establishing user fees. Precautions are also discussed. (MSE)

Examines the conceptual basis for the cost of quality and its application to libraries. The framework for analysis of this conceptual basis includes definitions of the cost of quality; a brief historical review of the cost of quality; and the application of quality cost to libraries, including an explanation of how quality costs respond to quality…

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Reports on efforts of the University of California and California State University to combine their electrical loads through a joint four-year energy contract and thereby realize significant savings. Recounts difficulties in harmonizing procurement and decision-making processes and the eventual successful outcome. (DB)

Traditional measures of quality are no longer adequate to reflect library excellence and impact. Analysis of an Association for Research Libraries data set showed that there was a relationship between the ARL Index and services; between the number of undergraduate students and services; and between instructional presentations and operating…

The concept of student engagement is receiving increased attention from researchers, higher education leaders, and the general public in recent years. This increased attention represents a shift from the more traditional "resource and reputation" model of academic quality to a model that emphasizes institutional best practices and student…

Governing boards and administrations wrestle with complex endowment policy decisions that will determine current institutional quality and future institutional viability. This chapter presents data from the 2006 NACUBO Endowment Study (published in 2007), divided into the following issues of endowment management: historical returns; endowment…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The United States Department of Education's (the Department's) "Agency Financial Report" (AFR) for fiscal year (FY) 2012 provides an overview of the Department's financial performance and results and detailed information about the Department's stewardship over the financial resources entrusted to it. Additionally, as required by the…

This report includes national and state summary data on public libraries in the 50 states and the District of Columbia, with an introduction, findings, and numerous tables. The report is based on data from the Public Libraries Survey for fiscal year 2004, and includes information on population of legal service area, service outlets, public service…

Presented herein are data that describe collections, expenditures, personnel, and services in 65 medical libraries at Association of Research Libraries (ARL) member institutions throughout North America. In 2005-06, the reporting health sciences libraries held a median of 245,212 volumes, spent a total of $239,944,918, and employed 2,524 FTE…

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2006 interest payments fore refunded debt. Attached schedules calculate the allocable interest for each…

Physical plant costs charged to the operating fund of the provincially-assisted universities of Ontario for fiscal year ending 1986 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic support activities of each university. Statistical data are presented on the following:…

A thorough review of Lane Community College's purchase order system revealed that 62% of all purchase orders processed in 1981-82 were for amounts under $100; that these orders made up only 3.5% of the dollars expended in acquiring materials and services for college operations; and that each purchase order cost the college $75 in supplies and…