Nebraska's constitution and state statutes require the Coordinating Commission for Postsecondary Education (CCPE) to review the budget requests of the University of Nebraska, the Nebraska State College System, and the community colleges in light of specific criteria set forth in the statutes. The Commission also makes recommendations on major…

The Illinois Board of Higher Education appointed a committee to study: (1) the development and the advantage and disadvantages of the present system of financing; (2) the financial systems of other states with highly developed public educational (community college) systems; (3) the major alternative schemes of financing for the future; and (4)…

The equity allocation model for multi-campus districts and/or large divisions is an attempt to rationally allocate expenditure appropriations among campuses or other college units. Typically, the program budget for a school district shows the budget in three dimensions: expenditure object (e.g., salaries, supplies, and contract services); program…

Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…

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…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

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,…

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…

A system to determine cost effectiveness of class size should be based on both budgeted and actual expenditures and credit hours at the individual course section level. These two factors, in combination, are often expressed as cost per credit hour, and this statistic forms the primary means of evaluating planned "inputs" against actual "outputs."…

This paper describes studies by Fonte (1993), Garrett (1992-93), and Ingram and Tollefson (1996) regarding state funding and control of community colleges. This article compares each of the three studies and contrasts the results. All research was based on questionnaires returned by 44 state directors of community colleges. Garrett concluded that…

The fifth annual financial report of West Virginia's state system of higher education is presented by the Board of Regents. Current operating revenue and expenditures for fiscal year 1974-75 are given, including trend data pertaining to total revenues and expenditures for fiscal years 1971-72 through 1974-75. Operating revenue and expenditures are…

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…

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…

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,…