Arkansas' new finance law, Act 917, is difficult to understand because it has not been logically organized. This paper explains in detail the following provisions of the law: average daily membership (ADM) computation; local share; minimum and maximum millage; state support (including how priorities are set and the forms of state aid not covered,…

This plan for outcome-based budgeting (OBB) is the result of growing demands for increased fiscal accountability, measurable outcomes, strengthened assessment processes, and more meaningful performance indicators as mandated by many State and Federal legislators. OBB focuses on linking funding with outputs and outcomes. Higher education…

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

Small rural school districts constitute a major portion of the public elementary and secondary sector of education. Using information from the Common Core of Data, this report focuses on the approximately 4,000 small rural school districts operating since 1986-87; their status in 1993-94; and how they changed each year during that 7-year period,…

This summary of Nebraska Library statistics for the 1994-1995 fiscal year is a compilation of data reported by 234 of the 256 public libraries in the state. The major urban libraries of Omaha and Lincoln serve 47% of the state population, while 75% of libraries in the state serve populations under 2,500. Even with limited resources, Nebraska…

This report provides 1995-96 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

Policymakers and library administrators are being drawn to the idea of the "virtual library" and the "library without walls," the webs of electronic resources that supposedly will displace books, physical libraries, and most library staff, and are believing the virtual library to be imminent, adequate, and cost-effective. This…

This report presents data comparing budgets, levies, and enrollments of small, rural schools (Class "C") in Montana for fiscal year 1994-95. The average enrollment of 56 elementary schools was 136 students; the average enrollment of 56 high schools was 70 students. The average total enrollment of Class "C" schools was 190…

This report examines the internationalization of the U.S. higher education system through text and through statistical data presented in 56 tables and approximately 110 figures. The report is based on a survey of 2,743 accredited colleges and universities in the United States. Chapters have the contents: (1) overall foreign student enrollments;…

The grant received for the Literacy Program of the Twin Falls (Idaho) Public Library (approximately $24,000) has contributed to the overall improvement of the library system afforded by construction of a new addition planned for completion in February 1991. Grant funds supporting the literacy program complemented funds from a bond issue for…

The use of information technology within independent colleges is examined by analyzing data from an annual survey by the College Entrance Examination Board and one completed by the Council of Independent Colleges (CIC) members, developed by CAUSE, the national association for the management of information in higher education. The questionnaire was…

This publication provides comparative national and regional data highlighting significant trends affecting colleges and universities in each of the 15 Southern Regional Education Board (SREB) states. Using data from SREB's databases, the book contains detailed national and state profiles on the population, elementary and secondary education,…

Public school expenditure differentials are especially of interest as they relate to children in particular categories of historical concern, such as minority status, poverty, and other at-risk factors. This report addresses school finance policy through the analysis of school district revenue and expenditure data from the 1990 Survey of Local…

The eighth in the current series, this volume contains responses from 91 libraries to all items in the Colorado Public Libraries Annual Report, summary statistics for seven ranges of population served and the state, and an index by data element. This edition uses, except for a few cases, the same populations figured from the 1990 U.S. Census.…

This publication provides statistical data and charts concerning the status of Iowa colleges and universities for the 1989-90 academic year. Data are presented for the following categories: (1) student expenses; (2) the degrees and other formal awards conferred by each school; (3) faculty salaries and tenure status; (4) school financial data; (5)…