The critical question of how financial resources are spent is categorized by the ABG/NACUBO Task Force: faculty and staff (salaries, benefits, employee relations, equal opportunity and affirmative action, faculty effort); purchasing; maintenance and replacement of capital assets; and energy. In each area aspects to consider are noted. (Author/LBH)

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support,…

This report, submitted to the Alabama legislature, is the result of an evaluation by the Alabama Commission on Higher Education of the budgets submitted by the state's senior public institutions of higher education and by its Chancellor of the Community, Junior, and Technical Colleges. At its meeting of December 11, 1998, the Commission made…

New York State's 36 community colleges have operated under serious financial constraints since the beginning of the last recession in 1990, which diminished state funding and induced program cuts and higher tuition. New York's community college system was established based on a funding model of one-third each by State aid, local support, and…

In July 1982, 10 member libraries of the Association of Research Libraries (ARL) were surveyed to obtain information on their existing budget practices. Libraries participating in the study were the University of California, Santa Barbara; University of Chicago; University of Colorado; University of Florida; Iowa State University; Notre Dame…

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…

A theoretical analysis of embedded organizations (parts of a larger organization) is developed and eight propositions relative to the use of modifying responses by such organizational units are offered. Research was conducted on the responses of two colleges within a university to their respective growing/declining resource environments over an…

Data on the total 1980-81 revenue and expenses of the 21 universities and related institutions that receive provincial grants directly from the Ontario, Canada, government are presented. Information is presented on: total actual revenue and expense by type of general fund and excess of revenue over expenses before and after appropriations; actual…

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…

A survey of NACUBO institutions was made on a selective basis to determine what methods were being used and their degree of success in accomplishing the intended result. Patterns developed indicating that sound basic management techniques were being employed even by the smallest and presumably least sophisticated institutions. This bulletin…

This 1979 report, using data from the 1977-78 academic year, presents cost and enrollment figures for Catholic high schools, along with brief explanations of the tables. About 200 Catholic high schools were selected to reflect types (private, diocesan, and parish schools), enrollment sizes (by five levels), and geographic location. In the first…

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…

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…

This student guide is intended to assist persons employed as supervisors in improving their economics and financial management skills. Discussed in the first three sections are the following topics: costs and cost centers (cost information and decisions; costs; cost statements, units, centers, and codes); cost centers and the supervisor…