A discussion of the federal Office of Management and Budget (OMB) policies concerning computation of indirect costs on federally funded research projects at universities focuses on recent policy changes. Significant revisions are examined, future points of scrutiny are noted, and ongoing initiatives are described. Three options for indirect cost…

Questions and answers by the Association of American Universities address some issues in the complex matter of indirect costs for research projects, including the different kinds of costs, federal treatment of them, the federal indirect cost system, cost allocation, the memorandum of understanding, variation among institutions' costs, and cost…

This report presents statistical pictures of Illinois Public Libraries during the fiscal year 1988-1989. The information comes primarily from the Illinois Public Library Annual Report forms. In addition, text has been included that describes how a library or library system can utilize these statistics. Three sections divide the publication.…

Designed to allow Alaskan librarians to evaluate and compare their libraries, this annual report compiles information provided by public libraries receiving Public Assistance grants for fiscal years 1987 and 1988. Part I presents statistics for 1988; Part II reports the 1987 statistics. It is noted that the information reported for fiscal year…

Due to increasing costs for bus service, the Millard School District in Nebraska has instituted a successful plan whereby students pay partially for bus service by purchasing coupon books. While elementary students more than one mile away are still bused at district expense, junior high students more than two miles away must pay the partial cost…

This booklet provides the basic information for starting an energy conservation program. Guidelines for involving all school personnel and promoting energy conservation throughout the entire Canadian education system are provided. Outlined in the booklet are methods for climate proofing the building envelope and making the system air tight,…

Direct purchase of natural gas may help schools and universities avoid increases when price controls on new natural gas are removed. For an educational institution to take advantage of the new regulations, gas must be purchased and transportation arranged, either individually or through a consortium. (TE)

This report presents comparative data on facility management costs and staffing based on responses from 213 U.S. postsecondary educational facilities during 1995-96. Contained within four diskettes, it lists information from both private and public institutions, grouped in sections identical to the survey. The sections are: general data; personnel…

Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

Alternative types of business entities and their different tax treatments are examined as they relate to campus entertainers. Issues examined include sole proprietorships; partnerships; corporations; office expenses; independent contractors vs. entertainment agency employees; and selecting a tax advisor. Examples of specific situations are…

At the University of Akron (Ohio), research productivity was enhanced through improved information exchange, implementation of a systematic approach to securing funds, grant-writing seminars, reallocation of indirect-cost returns, establishment of a fund to cover unplanned expenditures, and other support activities. Creation and maintenance of a…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

A study was conducted to determine if the centralization of playback machine operations for the national free library program would be feasible, economical, and desirable. An alternative model of playback machine services was constructed and compared with existing network operations considering both cost and service. The alternative model was…

A summary is presented of the 1985-87 community college operating budget request for the Washington State Community colleges, along with a description of the policy considerations inherent in the request and the anticipated effect of the request on community college programs. The philosophy and objectives underpinning the budget request are…

Information on the Association of Research Libraries (ARL) data survey is presented, along with a quantitative index for the university libraries of the Association of American Universities (AAU). Ten quantitative measures of holdings, expenditures, and staff size for the AAU libraries from the 1981-1982 annual ARL survey are converted to an index…