Data from two studies of evaluation budgeting practices are presented to determine how resources are typically allocated across budget categories in evaluation studies. A common pattern showed these allocations: (1) 61 percent to personnel; (2) 13 to 14 percent to overhead; and (3) 15 percent to all other categories. (Author/LMO)

Information was sought from all states and the District of Columbia regarding the experience of unanticipated revenue shortfalls resulting in executive or legislative actions to modify postsecondary education appropriations and/or budgets for 1981-1982, 1982-1983; and the actions being taken in the postsecondary education community in response to…

An analysis of expenditures and other financial factors in the University of South Florida. Part I is an analysis of fiscal factors related to the operation of the University for the 1965-66 fiscal year. Part II is a history of selected related factors of institutional operations. The data in both parts are presented in tabular form. (FS)

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

In 1970, boarding school enrollments were leveling off and inflationary tremors beginning to register in the financial seismographs of most schools. Recently, the school survival issue has begun to emerge as a subject for serious open debate and private speculation. This handbook advances the ideas that for shortrun survival, many schools will…

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1997-98, derived from data submitted by the colleges on cost allocation schedules. Following a…

Areas in which program evaluation is available and the manner in which it is carried out are examined. They include: (1) the use of professional analysts for technical needs and requirements; (2) the use of market price to measure efficiency of business services; (3) the use of management evaluation programs prepared by outside agencies; (4) the…

The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year…

The cost analysis of instruction is conducted according to principles of teaching and learning that have often become historically dated. Using today's costing systems prevents determination of whether cost effectiveness actually exists. The patterns of instruction in higher education and the systems employed for instructional cost analysis are…

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1995-96 derived from data submitted by the colleges on cost allocation schedules. Following a…

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1996-97, derived from data submitted by the colleges on cost allocation schedules. Following a…

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1994-95 derived from data submitted by the colleges on cost allocation schedules. Following a…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

Based on enrollment and cost data supplied by each of the 51 Illinois public community colleges under a uniform accounting system, this report graphically and textually analyzes instructional costs per student credit hour generated during fiscal year (FY) 1979. The analysis, which compares cost areas by state, district, and institutional averages,…

The relationship between the costs of central administration and academic teaching and research production was studied, based on a large sample of British universities and a separate analysis of the Free University of Brussels, Belgium. To determine variables important to central administration costs, a cross-sectional and intertemporal regression…