Development of precise and usable information on the financial operations of day care centers has been hampered by a lack of definition of types of programs and units of service, and confusion in comparing prices and costs. This article reports on the testing of a system of financial reporting and cost analysis, applied to 29 day care centers and…

The Council of Ontario Universities' 1978 brief on operating support is presented. Section I compares funding recommendations for 1978-79 put forward by the Council on Ontario Universities (COU) and the Ontario Council on University Affairs (OCUS) with the provisions made for that year by the Minister of College and Universities (MCU). Section 2…

This report analyzes the New York City Board of Education's planned expenditures for the 1977-1978 fiscal year. The report is designed to give the public a brief yet understandable overview of the Board of Education's annual budget. Allocations for eight functional areas (direct instructional programs, indirect instructional programs, ancillary…

This study of the financing of Wisconsin University Centers, branch campuses of the state universities, and associate-degree technical education focuses on the cost to the student, to supporting localities, and to the state. Interest in the subject was prompted by apparent inconsistencies in financial support levels and aid formulas among the…

The Response to Educational Needs Project (RENP) focuses on training teachers as a vehicle for promoting student achievement in a compensatory education program. This document supplements a report on RENP replication and provides information on cost analysis, methodology, and sample and data collection. In Appendix A the following questions are…

This document provides normative fiscal information to assist institutions in identification of emerging trends in the allocation of financial resources. These data do not represent minimums, but are composite perspectives of the operational characteristics of all institutions in the respective enrollment categories for each level. Tables cover:…

A cost analysis of day care in Denmark was initiated to determine what day care services cost, who pays for them, and how these costs relate to the quality of day care services. Some of the findings are: (1) group day care is considerably more expensive for children 0-3 years of age than for children 3-7 years of age; (2) group day care centers…

One method of calculating unit costs for the teaching function is explained. A formula is developed for allocating expenditures on the basis of a timetable analysis and tested on data from Lanchester Polytechnic and Loughborough University for the academic year 1972-73. (Author/LBH)

This report provides a summary of financial projections for the higher education sector in England covering 1999-2000 to 2003-2004 and a summary of the sector's annual operating statements for 1999-2000 and 2000-2001. It is based on information provided by higher education institutions in July 2000. These forecasts were prepared before the outcome…

A national survey indicates that the cost of operating and maintaining schools has risen more than 13 percent in the last year. The main thrust of inflation has come not through salaries but through goods and services purchased. (Author)

The 1985-1986 operating fund requirements for Ontario higher education institutions are examined. After reviewing the Ontario government's funding record for higher education, statistical tables are presented, including the following: interprovincial comparisons of university financing; Ontario Universities' share of provincial budgetary…

This publication presents detailed 1976-77 statistical data on the expenditures of local public school districts throughout the United States. The reported figures reflect only actual spending by local school districts; state spending for textbooks and other local, state, or federal funds that are not funneled through individual school districts…

THE DEVELOPMENT OF FINANCIAL INFORMATION WHICH MAY BE USED BY PRIVATE JUNIOR COLLEGES IN APPRAISING AND IMPROVING THEIR FISCAL PRACTICES AND POLICIES WAS THE PURPOSE OF THE PROJECT. DATA RELATING TO INCOME AND EXPENDITURE PATTERNS OF PRIVATE JUNIOR COLLEGES WERE TRANSLATED INTO PERCENTAGES SO THAT COMPARABLE RELATIONSHIPS COULD BE DETERMINED…

This publication presents detailed 1974-75 statistical data on the expenditures of local school districts throughout the United States. The reported figures reflect only actual spending by local school districts; state spending for textbooks and other local, state, or federal funds that are not funneled through individual school districts have…

Investment and endowment policies for educational institutions are shown to be greatly influenced by the size of the endowment and of the school budget. Administration of pooled funds is discussed with particular reference to procedures at Smith College. Establishment of an independent investment committee, separate from the finance committee, is…