The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

Pricing and financial aid issues affecting research universities, particularly private universities, are examined, including underpricing of services, decentralization, and diversification of higher education in the United States. The growth of federal regulation is also considered, especially the State Postsecondary Review Entities (SPREs)…

This report is one of nine detailed case studies of small urban high schools that served as the foundation for the Education Resource Strategies (ERS) report "Strategic Designs: Lessons from Leading Edge Small Urban High Schools." These nine schools were dubbed "Leading Edge Schools" because they stand apart from other high…

This paper addresses the financial value of the teacher librarian, outlines areas in which this value can be identified, and indicates measures that can be used to demonstrate this value. The four major financial areas in which the value of the teacher librarian can be assessed are: (1) capital investment, made up of the building, stock, and…

This two-part report presents findings of a study that examined how Minnesota's tax dollars are being spent, with a focus on elementary-secondary education. Part 1 uses national indicators to compare Minnesota with other states. The second part examines actual education expenditures in Minnesota for the period betweeen 1985 and 1991. Findings show…

To assist the National Endowment for the Arts (NEA) in making decisions about the Endowment's future role in the development of new, and improvement of existing, economic data on the arts and cultural institutions, all the existing sources of economic data on the arts were examined and evaluated in detail. A needs survey was also conducted. A…

The budget decision making process at Stanford University, California, from 1970 through 1979 was evaluated in relation to the allocation of general funds to 38 academic departments. Using Simon's theory of bounded rationality and an organizational level of analysis, the Stanford decision process was tested for its rationality through…

The 1979-80 results of a building utilization study of Toledo, Ohio, public elementary schools are presented in this report. An evaluation instrument created for the study provided a means of ranking the schools in each of eight general areas: educational adequacy, operating costs, current and projected enrollment, environment, alternate use,…

This book contains a detailed description of the challenges faced by educational finance and budgeting in Cambodia. Until recently, educational financing took the form of emergency budgets and was limited to government planning for teacher salaries and costs of examinations. There has been a general lack of coordination between provinces and the…

This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers,…

The costs of directing additional instructional resources to lower-division instruction is assessed. "Frontloading," or directing additional resources toward lower-division students, was recommended by a national study group because first- and second-year students are frequently taught by junior instructors in large classes in which they…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four…

The financial health of private higher education in Indiana during 1968-1973 was assessed as part of a larger comprehensive study. In the report, attention is directed to enrollment trends, current fund revenues and expenditures, instructional expenditures, libraries, college administration, operations and maintenance, and balance sheets. Between…