This report, submitted in compliance with 105 ILCS 5/1A-4E, provides a discussion of the overall condition of education in Illinois. Information is included concerning student and teacher demographics; data on teacher and administrator licensure; federal, state, and local resources; and other data on Illinois education. The 2021 Condition of…

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

The community college tuition and fees report is prepared each fiscal year. The report includes trends in tuition and fees among Iowa's community colleges, as well as comparisons to other states and to Iowa's public universities. Median total in-state cost of enrollment for a full-time student enrolled in Iowa's community colleges will be $164.50…

For colleges and universities today, the question is no longer whether to develop a campus app or not. Instead, the debate has shifted to the best--and most cost-efficient--way to make campus applications accessible to the myriad devices and operating systems out there. Schools have a few options: They can develop multiple native app versions;…

The 2013 federal Budget was delivered ironically the same day as the Parliamentary Budget Officer was in court seeking more information about the impact of the government's $5.2 billion in spending cuts announced last year. The lack of budgetary transparency and accountability has become a hallmark of the Conservative government. Anyone expecting…

The fiscal climate of restraint in the Canadian province of Ontario has led to increased calls for a more diversified higher education system. Significant diversity in the university sector in Ontario has not been achieved that underscores the importance of understanding government policy and its related influences on institutional diversity. This…

This paper examines the hypothetical cost-savings that might ensue from a merger of most of Australia's major research universities. The results of the textual analysis show that a merger of these universities has the potential to reduce expenses and professional and support staff salaries, increase comprehensive income returns and improve…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year 2013 (FY 13). Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and…

Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

With buildings consuming almost half (49 percent) of all energy used in the United States, and three quarters of all electricity, there is a compelling need for investment in energy efficiency upgrades. These energy saving improvements "represent a significant opportunity to save money, reduce climate impact and generate jobs," according…

Developing return-oriented green revolving funds (GRFs) is a rapidly growing trend at colleges and universities. A green revolving fund (GRF) is a special account designated for investment in on-campus projects that improve energy efficiency or decrease material use. GRFs invest in a variety of cost-saving initiatives, resulting in significant…

The community college tuition and fees report is prepared each fiscal year. The report includes trends in tuition and fees among Iowa's community colleges, as well as comparisons to Iowa's public universities and national comparisons. Average total in-state cost of enrollment for a full-time student enrolled in Iowa's community colleges will be…

Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

This research brief details some of the prominent ways that individuals, companies, and organizations secure financial gain and generate profit by controlling and running charter schools. To illustrate how charter school policy functions to promote privatization and profiteering, the authors explore differences between charter schools and…

For more than 25 years, the Public School Forum of North Carolina has isolated local spending from state and federal spending to examine the capacity and actual effort of counties to support public schools. The annual Local School Finance Study examines not only on the amount that counties spend on schools, but also each county's investment in the…