This research brief details some of the prominent ways that individuals, companies, and organizations secure financial gain and generate profit by controlling and running charter schools. To illustrate how charter school policy functions to promote privatization and profiteering, the authors explore differences between charter schools and…

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…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 21 provincially-assisted universities of Ontario are presented. The presentation of information using consistent categories and definitions for all universities and colleges in Ontario is explained. In addition to financial data for each institution,…

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…

The Chancellor of the New York (New York) public schools proposes a 1989/90 budget of $6.405 billion, including a base budget of $5.734 billion and an increase of $671.3 million (11.7 percent) for discretionary programs, school facilities improvement, and mandatory increases. These funds are needed to continue initiatives begun in prior years and…

This audit assesses implementation of the University Operating Flexibility Act by the State University of New York (SUNY). The legislation was designed to give SUNY more autonomy to make daily operating decisions, in order that SUNY could better compete with other major higher education institutions nationwide. The legislation empowered SUNY to…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 22 affiliated or federated colleges, universities, and seminaries of Ontario are presented. The information is presented using consistent categories and definitions for all universities and colleges in Ontario. In addition to financial data for each…

The feasibility of awarding a single annual appropriation for the operating budget to the University of Alaska was investigated in 1982. Study methods included a literature review and a survey of practitioners concerning the advantages and disadvantages of a single appropriation versus several appropriations. In addition to surveying directors of…

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

Data from two studies on evaluation budgeting practices are presented. In the first study, estimated budget figures are provided for formative and summative evaluations by 29 state education agency evaluators. In the second study, initial budget figures, final costs, and study characteristics are abstracted from the records of 85 evaluations…

This document presents recommendations to the state legislaturefor a unified higher education budget for the state of Alabama for fiscal year 2000-01. The first section of the report provides a summary of the budget recommendations, which increase higher education appropriations by 7.53 percent to approximately $860 million. This funding level…

A supplement to a slide presentation on financial responsibilities of governing boards, suitable for use at a trustee workshop, is presented. A flow of funds model which depicts the five major financial zones (acquisition, allocation, current fund, plant fund, and endowment and similar funds) is the visual devise used through the presentation.…

The District of Columbia is four years into the implementation of a ten year Educational Facility Master Plan and seven years into the development of Public Charter Schools. A great deal of work to improve public school facilities has been done. The new buildings and renovations that have been completed by the District of Columbia Public Schools…

To learn first hand how the libraries of North Carolina, especially public libraries, function in spite of budget cuts, a hearing was held in Lumberton (North Carolina) to hear the testimony of interested parties from the state and national levels and specifically from the congressional district of southeastern North Carolina. While library…

This brief was submitted to the Standing Committee on Social Development of the Ontario Legislature in connection with Bill 42, which is intended to limit university deficits. The following concerns are examined: current university funding levels in relation to enrollment and student demand, research responsibilities, tuition fee levels, and…