An approach to institutional budgeting designed to alleviate accumulated deficits is described. The proposal introduces flexibility into the salary component, alleviating cash flow difficulties in the short to medium term and encouraging more proactive budgeting, by allowing employees to contract for reduced annual salary in exchange for reduced…

To provide baseline cost data for facilitation of future decisions on resource allocation and to develop a model for compiling and reporting direct expenditures, the Indiana State University conducted a study of expenditures supporting the activities of the School of Education during the fiscal year 1972-73. A computer program was prepared to…

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…

Analyzes the real operating costs of child care centers providing quality care in order to establish a model from which funding agencies and child administrators can plan and evaluate budgets to enhance the quality of child care. (Author/MP)

Presents data on school district expenditures for 1984-85, 1989-90, and 1994-95, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources. Three tables…

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…

Comparisons are drawn between budgeted maintenance and operations costs for 1983-84 and the preceding 2 years' actual costs. Also provided is a summary of a 10-year comparison of net current expenditures per student, compared with maintenance and operations costs per student. Data are presented for 10 geographical regions. (MLF)

Comparisons are shown between budgeted maintenance and operations costs for 1982-83 and the preceding two years' actual costs. Also provided is a summary of a 10-year comparison of net current expenditures per student, compared with maintenance and operations costs per student. Data are presented for 10 geographical regions. (MLF)

Comparisons are shown between budgeted maintenance and operations costs for 1981-82 and the preceding two years' actual costs. Also provided is a summary of the past 11 years' costs. The largest cost increase is in heating fuel. Data are presented for 10 geographical regions and seven school size categories. (MLF)

School districts during 1980-81 again incurred maintenance and operations cost increases at a higher rate than inflation. Data from individual school districts are divided into 10 geographical regions for computation of regional averages. The districts are also divided into seven size categories that do not reflect regional influences. (Author/MLF)

General fund budgetary determinants in 27 academic departments at the University of California Santa Barbara were studied for the period from 1977/78 through 1983/84. The focus was resource allocation and utilization within departments of the College of Letters and Science. The research design included a pooled multivariate regression analysis of…

Empirically and rationally derived bases for determining the costs for industrial libraries are suggested. Taken into consideration is the fact that recent accounting procedures and the advent of new technologies have introduced costs into the library budget so that literature and personnel costs may now account for only 75-80 percent of the…

The database of school district budget information developed by Educational Research Service provides a means for comparing local school budgets nationwide. The data, classified by per pupil expenditure, show average percent of budget allocated to various categories, personnel budget allocations, and regional variation in the pattern of funding…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…

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,…