Alternative funding mechanisms for appropriating operating and capital outlay revenue for public colleges and universities are described. The following conclusions are drawn: (1) Budget formulas are utilized by 25 of the 50 states in allocating funds to higher education. (2) Budget formulas are used predominantly in budget areas where data related…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

The Board of Regents, at its September 4, 1975 meeting, approved the State Appropriation Formula (revised 1976). The public institutions of higher education in Louisiana are to use this document in preparing requests for operating funds for fiscal 1976-77. The 11 sections of the formula are presented, dealing with: authority, introduction, basic…

The data for this report were supplied by key persons in each state who reported them to the monthly newsletter "Grapevine." The data include sums appropriated by states for operating expenses, taxes preallocated to institutions (that is, not requiring periodic appropriation), sums for all state scholarships, appropriations to statewide governing…

The budget discussion guide published by Montgomery County, Maryland, Public Schools, describes the educational and financial situation and asks for citizens' priorities. (Available from Educational Communication Center, P.O. Box 657, Camp Hill, PA 17011; $12.00 annually.) (Author/MLF)

The critical question of how financial resources are spent is categorized by the ABG/NACUBO Task Force: faculty and staff (salaries, benefits, employee relations, equal opportunity and affirmative action, faculty effort); purchasing; maintenance and replacement of capital assets; and energy. In each area aspects to consider are noted. (Author/LBH)

A study to determine the initial, fixed, and operational cost of equipment used in agricultural mechanics programs. (HD)

Advises on selecting and obtaining hardware and software for automating several daily school business management functions. Suggests methods for "scrounging" equipment at low cost and explains why outside expertise that might be required for operating mainframe computers is not necessary for operating modern microcomputers. (PGD)

Reports on a nationwide survey of community college funding sources to determine the level of overall college budgets, the percentages of funds received from various sources for operating and capital expenses, the funding role of college foundations, administrator responsibilities, and fund-raising methods used by two-year colleges. (DMM)

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

How to adequately fund small schools is becoming a pressing issue in Maine due to numerous factors, including state and federal accountability laws and declining enrollments. The following were among the challenges facing small rural schools: (a) attracting and retaining qualified teachers, (b) attracting and retaining qualified specialty teachers…

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support,…

This report, the third in a series, contains the results of an evaluation of the definitions and internal consistency of the finance variables used in the Federal State Cooperative System Public Library Statistics (FSCS/PLS) program, and a comparison of the statistics collected for these variables to selected statistics from independent sources.…

This report contains budgetary and financial information from Wisconsin's 16 technical colleges for the 1998-99 fiscal year. During this fiscal year, the Technical College System enrolled 442,274 students by headcount and 57,667 FTE students. The total operational cost was $604 million with an average cost per student of $1,366 and an average cost…