Nebraska's constitution and state statutes require the Coordinating Commission for Postsecondary Education (CCPE) to review the budget requests of the University of Nebraska, the Nebraska State College System, and the community colleges in light of specific criteria set forth in the statutes. The Commission also makes recommendations on major…

This study examines the effect of responsibility center management (RCM), a decentralized budget model, on total operating costs at the University of New Hampshire (UNH) and the University of Arizona (UofA). Both universities in the study implemented RCM with the primary goal of controlling costs, among other goals. To address the research…

This paper describes an innovative approach for teaching the challenges in the management of data warehouse development. The approach contains lecture material providing conceptual background about the management of data warehouse development, a simulation game supporting experiential learning, and a post-play debriefing to support synthesis of…

The 2013 federal Budget was delivered ironically the same day as the Parliamentary Budget Officer was in court seeking more information about the impact of the government's $5.2 billion in spending cuts announced last year. The lack of budgetary transparency and accountability has become a hallmark of the Conservative government. Anyone expecting…

Managing liquidity--a college or university's ability to access cash quickly or to easily convert assets to cash--is an increasingly crucial component of enterprise risk management. Liquidity risks lurk around nearly every corner--in the endowment portfolio, the debt portfolio, and in working-capital management. It also influences students'…

The National Association of Student Financial Aid Administrators (NASFAA) recently conducted a survey on the 2009-10 award year Administrative Cost Allowances (ACA), which are funds used by colleges and universities to support operations and professional development. Specifically, ACA is often used in essential areas that support the day-to-day…

Colleges are focusing increased effort--and money--to improve the physical condition of existing facilities and address a huge backlog of deferred maintenance. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median college spends 16.4% of total college budget on M&O, up from 11% the year…

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 paper presents the public higher education system trends in Connecticut for 2007. This report contains the following sections: (1) FY 2007-2009 Operating Budget Summary; (2) Higher Education in a Statewide Context; (3) General Fund and Operating Budget Expenditure Trends; (4) Comparative Funding Indicators; (5) Enrollment Trends; (6) Degrees…