Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the…

Of the 53 referenda held in search of capital funds for public library buildings in 1994, 38 were successful, and of 54 referenda for public library operating funds in 1994, 50 were successful. Funding levels, voter approval rate, elections, competing ballot items, sources of taxation, and major campaigns (capital and operating levy) are examined.…

Data on research library holdings include volumes in the library, volumes added in 1990-91, current serials, total staff, and total expenditures for 107 university libraries and 12 nonuniversity libraries. University libraries are ranked. A pie chart of average operating expenditures, indicating percentages for salaries, books, serials, and other…

Discusses some of the factors that librarians should consider when planning to automate their libraries. These factors include vendor and systems selection; equipment; support; additional costs; and time. Seven tips to avoid common automation pitfalls are also given. (MAB)

Over the last decade, almost all of the country's 1,100 community colleges have begun fund raising, some with great success. They are beginning to compete with larger institutions for foundation money. The money supplements operating budgets, and many colleges are building endowments that enable them to offer scholarships and keep student costs…

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

Presents summaries of 1996 budget reports from public libraries, divided by nine geographic regions of the United States. Data indicates that gains in total budgets are 6%; materials 7.1%; salaries 5.6%; and that fundraising has become a crucial activity to support libraries, especially in funding increasing technology costs. (JKP)

Explores why more and more institutions are outsourcing different functions in the college union, including food services, vending, and bookstores. Examines the advantages and disadvantages, and what college union administrators should watch for when considering outsourcing. (EV)

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…

This report includes national and state summary data on public libraries in the 50 states and the District of Columbia, with an introduction, selected findings, and tables. The report is based on data from the Public Libraries Survey for fiscal year 2005, and includes information on service measures such as number of users of electronic resources,…

To evaluate the adequacy and efficiency of preschool education, the RAND Corporation has undertaken the California Preschool Study to improve understanding of achievement gaps in the early elementary grades, the adequacy of preschool education currently given, and what efficiencies or additional resources might be brought to bear in early care and…

This Report Card is the first full assessment of the educational performance as a state, from birth through higher education. It compares performance to other states, looks at recent trends, and shows whether Illinois is meeting their obligations to all students or just a limited few. The scope of the report runs from birth through higher…

The State Higher Education Finance (SHEF) report is a tool to help policy makers and educators address broad public policy questions. SHEF seeks to inform policy deliberations with information and perspective on financial issues and national trends. The fiscal 2006 SHEF study builds on the work of Kent Halstead, who conceptualized and implemented…

To help Alaska's residents determine school operating costs, the adjustment factors that compensate for the impact of school size and geographic location on school operating costs are presented. The text is not intended to determine the cost of basic educational need, but rather to allocate an amount of Basic Need as defined by legislative…

Designed to assist library managers in conducting effective cost studies, this document provides a summary of the data for the 81 member libraries which responded to a survey of technical services cost studies conducted by the Association of Research Libraries (ARL) in April 1982, and seven reports of such studies. These reports, which range from…