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…

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 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…

This is the Comprehensive Annual Financial Report (CAFR) of the Yavapai Community College District (YCCD) (Arizona) for the fiscal year (FY) ended June 30, 2001. The report is separated into three sections: (1) introductory section; (2) financial section--includes the basic financial statements as well as the independent auditors' report on the…

Data from the Survey on Higher Education Finances and Services were analyzed to determine whether higher education institutions (n=711) experienced operating budget cuts during the fiscal year (after the budget was initially approved) between fiscal years 1990 and 1993. While 17 percent had experienced such cuts during fiscal year 1990, this…

This paper presents the Washington State Higher Education Coordinating Board's determination of approved educational costs intended to serve as the basis for general tuition and operating fees for the ensuing biennium of 1993-95. The report first explains the background of the statutory responsibilities for tuition and fee determination, followed…

Based on an examination of the socioeconomic factors likely to affect community college financing in California from 1980 to 1985, this report presents recommendations for community college fiscal legislation during the state's 1981-82 legislative session. The report first outlines 17 assumptions concerning future trends in community college…

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…

Consisting primarily of tables, this two-part report provides a detailed summary of the cost of education per full-time equivalent student (FTES) for the 71 California community college districts in the 1994-95 academic year. Introductory sections describe data sources and present a table showing 1994-95 FTES for the 71 districts by resident,…

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

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…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

The distribution of funds for university administration and support for a hypothetical state university system using 11 state funding formulas is reviewed. Data for a hypothetical system of 11 institutions of varying size and student level mix were used. The distributions for university administration and support include library support, student…