A random sample of 300 financial officers at public and independent 4-year and public 2-year institutions reveal their projected fiscal 1992 year-end expenditures and 1992-93 budget allocations. Summarized in chart form are the findings on changes in growth rates on salary and wage allocations for a variety of institutional functions. (GLR)

Findings of a survey of 300 financial officers at public and independent 4-year and 2-year institutions of higher education concerning budget allocation trends since 1987 are presented in narrative and 24 charts. The survey documents changes in growth rates in allocations by various categories and distribution of expenditures by institution type.…

Successful college and university investments hinge on an asset allocation strategy capable of meeting the institution's needs for income and growth in principal at the lowest possible risk. Periodic adjustments must be made when there is a shift in the institution's risk tolerance, modification in need for income distribution, and changes in…

Specific roles faculty members can play in their institution's budget processes are discussed, and the general ends served by budgets are identified. Each of the dimensions of institutional character (e.g., size, mission) determines the ways in which participants in budgeting will interact. For example, broader faculty participation in budgeting…

The effects of inflation on the operations of 10 northeastern colleges and universities and the effect of using current cost accounting are considered. The focus is on adjustments to assets in the plant fund by restating the surplus and deficit calculations of four state and six private institutions. The 10 institutions had plant assets with an…