The effects of school size and school plant utilization on pupil costs of maintenance and operation (M & O) in a large city school system in the South were investigated. School size is significantly and negatively related to pupil costs of M & O. Utilization rate, computed by dividing average daily attendance by the design capacity of the…

A survey conducted by the Department of Teaching Hospitals of the Association of American Medical Colleges is reported that shows income, expense, and general operating data for university-owned teaching hospitals. Sixty-one hospitals reported data that were keyed to Medicare cost reports. Self-pay and Medicare maintained their places as leading…

Expenditures by six colleges (Lynchburg College, Seattle University, the University of Chicago, the University of South Carolina, Western State College of Colorado, and Williams College) are analyzed. Many of the data used for the analysis are those supplied by the annual Higher Education General Information Survey (HEGIS). (MLW)

Direct purchase of natural gas may help schools and universities avoid increases when price controls on new natural gas are removed. For an educational institution to take advantage of the new regulations, gas must be purchased and transportation arranged, either individually or through a consortium. (TE)

This paper is a primer for school boards and management. It provides a basic overview of the key issues, considerations and options associated with the use of debt by private schools to address facility financing needs. In addition, for a school which has decided to pursue debt financing, it provides basic guidelines for the choice of debt…

This report presents comparative data on facility management costs and staffing based on responses from 213 U.S. postsecondary educational facilities during 1995-96. Contained within four diskettes, it lists information from both private and public institutions, grouped in sections identical to the survey. The sections are: general data; personnel…

A Canadian national study provides provincial data on the country's publicly funded school facilities including school building age, student achievement and school condition, fiscal condition, maintenance, and energy usage. The study reveals that education ministries and school systems have engaged in an aggressive building program in the past two…

A survey of financial factors involved in presenting continuing education programs in optometry and keeping such programs in operation is reported. Factors such as status of self-support, salaries and gross income, tuition, other operating costs, instructor pay, and administrative overhead are included. (MSE)

Attainment of fiscal stability in the 1980s at the expense of providing adequate resources for plant maintenance, it is suggested, must be avoided by introducing facility management programs anticipating rather than reacting to change. Plant utilization, maintenance, and modernization are seen as requiring continuing attention. (Author/MLW)

Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

In the largest settlement of its kind, New York University has agreed to pay the federal government $15.5 million to resolve charges that it submitted false information to obtain inflated reimbursements for costs associated with research grants. At least four universities are being investigated on similar grounds. The Clinton Administration issued…

Alternative types of business entities and their different tax treatments are examined as they relate to campus entertainers. Issues examined include sole proprietorships; partnerships; corporations; office expenses; independent contractors vs. entertainment agency employees; and selecting a tax advisor. Examples of specific situations are…

At the University of Akron (Ohio), research productivity was enhanced through improved information exchange, implementation of a systematic approach to securing funds, grant-writing seminars, reallocation of indirect-cost returns, establishment of a fund to cover unplanned expenditures, and other support activities. Creation and maintenance of a…

Various theories are circulated concerning Stanford University's (California) controversy over use of federal research funds. Issues involved include billing the government for inappropriate charges, the rapid growth of problems, public relations failures, and poor administration. The president's role in addressing the crisis is a central concern.…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…