This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

This digest of a full-length report provides a review of state level budgeting for higher education in terms of the underlying interplay of human and external forces coupled with factors that are present in the budgeting process itself. The environmental context includes historical, political, economic, and demographic factors. These factors…

Canadian interprovincial comparisons of university financing are presented for 1981-1982, with particular reference to government support. The data pertain to the amount of financial support provided to universities, the way that university financing fits into each government's priorities, and the proportion of provincial resources that is…

Prepared for the Board of Governors of the California Community Colleges, this report provides an overview of the 50% Law (Education Code Section 84362), which requires the state's community college districts to spend 50% of the current expense of education each fiscal year (FY) on the payment of salaries for classroom instructors. The first of…

Canadian interprovincial comparisons of university financing are presented for 1983-1984, with attention to: financial support provided to universities, how university financing fits into each government's priorities, and the proportion of provincial resources directed toward university financing. Information is provided on the following eight…

The feasibility of awarding a single annual appropriation for the operating budget to the University of Alaska was investigated in 1982. Study methods included a literature review and a survey of practitioners concerning the advantages and disadvantages of a single appropriation versus several appropriations. In addition to surveying directors of…

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

Canadian interprovincial comparisons of university financing are presented for 1982-1983, with particular reference to government support. The data pertain to the amount of financial support provided to universities, the way that university financing fits into each government's priorities, and the proportion of provincial resources that is…

Designed to provide the Washington State Legislature with information for use in making future legislative determinations concerning selected community college issues, this report presents information on the state's community colleges including policies on annual leave, allocation of resources, and salary increments. Part I outlines the scope and…

The agenda, structure, and responsibilities of a board of trustees standing committee--the campus student affairs committee--are discussed. The size, selection, and rotation of student affairs committee members will vary with the traditions and policies of the individual institution. If possible, the committee should include students among its…

Data from two studies on evaluation budgeting practices are presented. In the first study, estimated budget figures are provided for formative and summative evaluations by 29 state education agency evaluators. In the second study, initial budget figures, final costs, and study characteristics are abstracted from the records of 85 evaluations…

Reviews arguments for and against fees for online services and describes a supply side model in which the library absorbs the costs of online searching. The implementation of this policy at an academic library is evaluated and detailed guidelines for implementing such a policy are provided. (CLB)

A study of the income distribution permitted from patent and copyright policies of major U.S. research institutions revealed wide variation in distribution patterns and policies, within and between patent and copyright incomes, but little information about the impact of recent federal patent legislation. (MSE)

Reexamines the merits of free public education in light of social and economic changes. Argues that funding schools entirely through taxes creates certain inequities and, therefore, that families with children in school should pay partial tuition, with adjustments according to family income. (MCG)

This document is one of a series of reports based on the Special Education Expenditure Project, a study of the nation's spending on special education and related services based on analysis of data for the 1999-2000 school year. This report focuses on three questions: "How much is the nation spending on services for students with disabilities?";…