This report lists 11 budgetary principles for higher education institutions, and presents the results of a survey which examined whether the practices of four-year public higher education institutions in California, Florida, Massachusetts, New York, Texas, and Wisconsin followed these precepts during the fiscal problems of the early 1990s. The 11…

Massachusetts, Connecticut, and New York face giant deficits in their state budgets. The financial impact of the 1986 federal tax reform law was underestimated by colleges and income estimates were overly optimistic for 1988 and 1989. Unpopular, new taxes are seen as the way to solve the budget crunch. (MLW)

This study examined how closely 11 accepted principles for managing budgets were followed at 98 public college campuses during the first half of the 1990s, a period of budget problems. The colleges reviewed were in six states: California, Florida, Massachusetts, New York, Texas, and Wisconsin. The study found that (1) planning was not inclusive,…

This study examined the impact of state budget cuts on public colleges and universities in six states, focusing on the effects of such cuts on institutional priorities and plans, tuition and fees, and educational quality. Five state higher education finance officers, 12 state college or university system finance officers, and 98 college or…