A history of the University of Kentucky Community College System (UKCCS) and selected data and characteristics of 1988-89 enrollments, instructional programs, financial support, and student characteristics comprise this presentation and analysis. Section I focuses on enrollment, providing fall 1988 headcount data for each of the 14 UKCCS campuses…

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

The costs of directing additional instructional resources to lower-division instruction is assessed. "Frontloading," or directing additional resources toward lower-division students, was recommended by a national study group because first- and second-year students are frequently taught by junior instructors in large classes in which they…

Data on 1983 revenues and expenditures for New York State colleges and universities are presented. Revenues for public, private, and proprietary institutions are cited from the following sources: tuition and fees; federal, state, and local appropriations and grants and contracts; private gifts, grants, and contracts; endowment income; sales and…

Sources of funds for campus capital renewal and replacement are discussed, including the operating budget, external sources, conversion of assets, and innovative techniques. Current funds can be obtained from tuition and fees, external sources, and sales and services of educational or auxiliary operations. Public universities are more heavily…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four…

The financial health of private higher education in Indiana during 1968-1973 was assessed as part of a larger comprehensive study. In the report, attention is directed to enrollment trends, current fund revenues and expenditures, instructional expenditures, libraries, college administration, operations and maintenance, and balance sheets. Between…

This fourth annual report of the New Mexico State Commission on Postsecondary Education essentially describes activities in five areas. The finance and budget review section provides a profile of public colleges and universities; branch colleges; four-year private colleges and universities; as well as outlining the actual operating expenditures…

Summary budget data are presented for Colorado's Community College Division and the state's two-year colleges. After an introductory section, the goals and objectives of the community college section are outlined in terms of student access, quality of instruction, response to community needs, and accountability; and emerging issues, such as…

Using the Western Interstate Commission on Higher Education program classification structure, this document reports fiscal year 1975-76 financial data for Connecticut's regional community colleges. Four major sections comprise this report: (1) Part A--general fund statements, including summaries of general fund expenditures by function, unit costs…

How to decrease school operating costs without hurting the quality of education is the subject of this report, which contains suggestions gleaned from school districts all over the country in a survey conducted by the National School Public Relations Association. The most important attitude that all members of the school community can hold is an…

This paper explores the ways in which community colleges in the United States are financed. It offers a historical overview of community college financing in the U.S., arguing that from their inception, they have operated on the premise of providing wide access to higher education through public funding at little or no cost to students. The paper…

This manual is designed to provide primary health care program managers with guidance on how to use cost analysis and cost-effectiveness analysis as tools to achieve better understanding and management of resource flows. Although it has been prepared primarily for program managers at national, regional, and district levels, other health…

Drawing from data submitted by the Wisconsin Vocational, Technical and Adult Education (VTAE) districts on their 1989-90 actual cost allocation schedules, this report provides information on district and statewide program and unit costs. First, introductory material provides a statewide summary by aid category of the actual unit costs and ratios…