Managing liquidity--a college or university's ability to access cash quickly or to easily convert assets to cash--is an increasingly crucial component of enterprise risk management. Liquidity risks lurk around nearly every corner--in the endowment portfolio, the debt portfolio, and in working-capital management. It also influences students'…

The Green Loan Fund at Harvard University has been an active source of capital for energy efficiency and waste reduction projects for almost a decade. This case study examines the revolving fund's history from its inception as a pilot project in the 1990s to its regeneration in the early 2000s to its current operations today. The green revolving…

This 2015 fact book for the Florida College System is divided into the following categories: (1) Student Information, which includes fall, annual, FTE, and program enrollment statistics, as well as credit program completion statistics; (2) Employee Information, which includes statistics regarding employee headcount by occupational activity, and…

This 2014 fact book for the Florida College System is divided into the following categories: (1) Student Information, which includes fall, annual, FTE, and program enrollment statistics, as well as credit program completion statistics; (2) Employee Information, which includes statistics regarding employee headcount by occupational activity, and…

The nation's colleges are feeling the pinch of the economic downturn, and maintenance and operations (M&O) budgets especially are under pressure. This article presents data from the 38th annual Maintenance & Operations Cost Study for colleges that can help one in benchmarking expenditures at one's institution. Data provided only targets two-year…

This report is the result of a survey conducted in late 2005 of higher education institution chief financial officers throughout the U.S. Midwest region concerning their plans to manage what was expected to be a substantial increase in the price of energy in advance of the 2005-06 heating season. Although the winter turned out to be one of the…

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…

Analyses of gross expenditures, tuition, housing, food service, faculty salaries and administrative salaries, including comparisons and extrapolations drawn from C&UB's annual studies since 1965-66. (Editor)

A survey of 411 institutions of higher education is analyzed in terms of the short-term and long-term financial pressures on colleges experiencing cuts in operating budgets. Noted are the heavy impact of budget cuts on public institutions and the increased numbers of traditional first-year students. (DB)

Volume two of the two-volume annual report of the total revenue and expenses of provincially assisted universities of Ontario for the fiscal year ending April 30, 1979 is presented. Focus of this volume is on reports from the 22 institutions that are affiliated or federated with the province's 15 universities. Six tables are used to present the…

Budgetary control procedures for not-for-profit institutions are presented in this compilation of budgetary materials and ideas gathered at the Program for Institutional Administrators at the University of Notre Dame. Budgetary reporting and control are suggested as the most effective tools for coordinating and controlling the acquisition and use…