Institutions are turning to responsibility-centered budgeting to instill campuswide fiscal responsibility. The approach places budget authority within individual academic units and allows decision makers to see their program's share of overhead expenses. The University of Indiana and Purdue University at Indianapolis have undertaken a joint…

A survey of 411 institutions of higher education is analyzed in terms of the short-term and long-term financial pressures on colleges experiencing cuts in operating budgets. Noted are the heavy impact of budget cuts on public institutions and the increased numbers of traditional first-year students. (DB)

American research universities addressed issues of shared funding and overhead for research long ago. British universities are now establishing their own rules. The Commission of European Universities has worked on a model contract that represents progress, but major issues of partnership and patronage arising from differential institutional…

A four-year study investigated the effects of deinstitutionalization programs on 71 individuals who remained in institutions being downsized. Results found downsizing was associated with decreased community integration, decreased availability of therapy services, and many residential and day program moves within the institution. Per person…

Discusses how architects and school districts can learn from the past to avoid repeating costly mistakes. Addressed are architectural fees and the importance of not severely reducing time and cost spent in design to help ensure better facility performance later. (GR)

At its April 25, 2008 meeting, the Arkansas Higher Education Coordinating Board (AHECB) approved the funding models for the two-year colleges, the universities, and the technical centers. These models had been developed in conjunction with the presidents and chancellors after numerous meetings and revisions. The funding models were used to develop…

Funding public education represents a massive state and local effort. Spending on education is second only to Medicaid in terms of the overall state budget and it consumes the largest share of local tax revenues. Between state and local taxes, Massachusetts taxpayers spent nearly $11 billion to operate the Commonwealth's PK-12 education system in…

Colleges are focusing increased effort--and money--to improve the physical condition of existing facilities and address a huge backlog of deferred maintenance. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median college spends 16.4% of total college budget on M&O, up from 11% the year…

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

This report provides detailed financial information for all 22 church-related colleges, universities, and seminaries in Ontario. Fourteen tables provide summary information on revenue, expenses, and fund balances. The bulk of the report consists of individual financial reports for each of the 22 institutions, presenting five tables that outline…

Cost issues associated with year-round schools (YRS) are examined in this paper, which asserts that the cost of operating a YRS program depends on a district's classroom space and student population. YRS is recommended if there is a need to utilize classroom space or school facilities more efficiently to accommodate a student population that…

Despite what a study indicated, one school district found that operating its own fleet of buses was cheaper and better than contracting for service with the local transit company. (Author/IRT)

This student guide is intended to assist persons employed as supervisors in learning to reduce costs. Discussed in the first four sections are the following topics: costs (functional, fixed, and variable costs and ways of controlling costs); cost consciousness (getting people involved, passing on information, and getting and giving feedback); and…

Two papers consider the capital recovery difficulties of telephone companies in the current deregulatory environment. The first, "Capital Recovery in the Transition Period" (Gail Garfield Schwartz, New York State Public Service Commission) describes the process determining depreciation in both regulated and deregulated environments, and…

The annual report on the total revenue and expenses of the provincially assisted universities of Ontario for the fiscal year ending April 30, 1978 is presented. Tabular summaries for all universities and for 20 individual universities are provided, showing: total operating expenses by objects of expense and by functional area; total expense by…