Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the…

Financing higher education requires political leaders, policymakers, and educators to address broad public policy questions, including ascertaining: the levels of state funding to colleges and universities that are necessary to maintain the economic and social well-being of the American people; the tuition levels that are appropriate given the…

To help Alaska's residents determine school operating costs, the adjustment factors that compensate for the impact of school size and geographic location on school operating costs are presented. The text is not intended to determine the cost of basic educational need, but rather to allocate an amount of Basic Need as defined by legislative…

After discussing the energy crisis and the fiscal problems it is creating for education, the author suggests several steps that can be taken to cut down energy costs, including performing a comprehensive energy audit, considering life-cycle costing in the purchase of equipment, and purchasing energy-efficient equipment. (IRT)

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education in its 1984-1985 unified budget report. After explaining the basis of the recommendations, attention is directed to operating needs for 1984-1985, higher education appropriations for 1983-1984, and funding…

The effect of inflation and recession on the budgets and character of academic institutions is examined. The seriousness of the problem is emphasized, and the rising costs are discussed in terms of the Higher Education Price Index (HEPI) constructed by Halstead. It is based on a detailed breakdown of expenditure categories and is the least…

The Guaranteed Student Loan Program, authorized by the 1965 Higher Education Act (Title IV-B) is intended to provide students with a means of financing part of the cost of education. The principal of the loan is provided by commercial lending institutions or state lending agencies. An increasing number of issues have surfaced regarding the program…

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)…

This document contains a summary of budget requests and program information for each of the institutions under the control of the Iowa Board of Regents: State University of Iowa, Iowa State University, University of Northern Iowa, Iowa Braille and Sight-Saving School, Iowa School for the Deaf, and the Board Office. This budget request document is…

In the past decade institutions have been troubled with problems of increasing enrollment and increasing expenditures. This study proposes to identify common cost patterns as a guideline in determining approach to full utilization of resources. This research will assist government policy makers to identify institutional educational resource…

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

Each year, the Iowa Department of Education prepares a tuition and fees report, which traditionally shows a comparison of fall-to-fall tuition rates. During fiscal year 2002, community colleges received a beginning state appropriation below the previous year's appropriation. Later, there were additional cuts that forced tuition increases at five…

This document provides detailed tables of the operating budget appropriation for the Illinois public community college system for fiscal year 2002. This document reflects final audited data and revised decision criteria affecting the appropriation for the community college system. Figures detailed in this report include basic instruction resource…

This report contains analyses of income and expenditures for Oklahoma state colleges and universities for the fiscal year 1997-98. Educational and General Part I Income was reported at $751,750,307 for the 25 Oklahoma institutions for 1997-98, an increase of 7.3% from income reported for the preceding year, and 25.7% over the previous three years.…

Claims that school maintenance budgets should be organized into no more than three categories: buildings; equipment repair and replacement; and grounds and outdoor facilities. Several simple budgeting formulas are provided. (WM)