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)

The State Higher Education Finance (SHEF) report is a tool to help policy makers and educators address broad public policy questions. SHEF seeks to inform policy deliberations with information and perspective on financial issues and national trends. The fiscal 2006 SHEF study builds on the work of Kent Halstead, who conceptualized and implemented…

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

This report provides detailed financial information for all 22 church-related colleges, universities, and seminaries in Ontario. Fourteen tables provide summary information on revenue, expenses, and fund balances. The bulk of the report consists of individual financial reports for each of the 22 institutions, presenting five tables that outline…

Cost issues associated with year-round schools (YRS) are examined in this paper, which asserts that the cost of operating a YRS program depends on a district's classroom space and student population. YRS is recommended if there is a need to utilize classroom space or school facilities more efficiently to accommodate a student population that…

Despite what a study indicated, one school district found that operating its own fleet of buses was cheaper and better than contracting for service with the local transit company. (Author/IRT)

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Data are presented on various sources of income and items of expenditure for 64 Indian universities for the financial year 1974-1975. The percentages and per student figures are also tabulated. An aggregation of these data by states and for the whole country is given; separate tables are also presented for general and professional institutions,…

Major public and private universities need substantial amounts of additional income to meet rapidly rising operating costs. After World War II, total educational and general expenditures in all universities went up from less than $1 billion in 1945-46 to more than $7 billion in 1963-64. Some private university operating deficits indicate that…

This report is an analysis, by nationally accepted classification, of current operating revenue and expenditures for the West Virginia state system of higher education for fiscal year 1973-74. Data are presented for total operating revenue expenditures, regular educational and general revenue and expenditures, percentage distribution of regular…

The National Association of College and University Business Officers has taken major strides toward meeting the responsibility for establishing accounting and public reporting standards within the field of higher education. The need for improvement in the reporting procedures has been generally agreed on. It is imperative that revision of the…

This study documents the second of three phases of the Indiana Higher Education Facilities Comprehensive Planning Study. Papers comprising this second phase of the study are devoted to long-run forecasts of needs and resources and related significant considerations. This portion of the study focuses on financing higher education. Consideration is…

The references included were drawn from the documents received and processed to date by the ERIC Clearinghouse on Educational Facilities, and are organized into the following sections--(1) school business, (2) maintenance and operations, (3) insurance programs, (4) property accounting, (5) purchasing, and (6) food service. (FS)

This document presents fiscal year 2002 budget recommendations for Illinois higher education operations, grants, and capital improvements. For operations and grants, state general funds of $2,654.5 million are recommended, an increase of $143.8 million. New funds are targeted to address the six goals of the Illinois Commitment: Partnerships,…