A.C.A. §6-61-234 (Act 148 of 2017) directs the Arkansas Higher Education Coordinating Board (AHECB) to adopt polices developed by the Arkansas Division of Higher Education (ADHE) necessary to implement a productivity-based funding model for state-supported institutions of higher education. At its October 27, 2017 meeting, the AHECB approved the…

A.C.A. §6-61-234 (Act 148 of 2017) directs the Arkansas Higher Education Coordinating Board (AHECB) to adopt polices developed by the Arkansas Division of Higher Education (ADHE) necessary to implement a productivity-based funding model for state-supported institutions of higher education. At its October 27, 2017 meeting, the AHECB approved the…

This paper compares and contrasts different strategies to balance academic institutions' operating budgets. Some strategies use economic theory to recommend a budgeting technique, others use management methods to cut cost, and some strategies use a management accounting approach to reach a balanced budget. Through the use of a simplified numerical…

The State constitution and state statutes require Nebraska's Coordinating Commission for Postsecondary Education 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…

Fluctuations in state funding present a tremendous challenge to the well being of Virginia public higher education institutions and the state's students and families. On a per-student basis, general fund appropriations declined by 49.6% ($5,909) on average at the four year-institutions and by 46.6% ($2,550) at the Virginia Community College System…

The purpose of the United States Department of Education's (Department) fiscal year (FY) 2020 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to advance the mission of the Department to promote…

This report examines college and university finances during one of the most turbulent economic periods in decades. The financial ramifications of the 2008 recession were vast, affecting students' ability to pay for college, lawmakers' prioritization of public resources, and the budgetary environment facing higher education leaders. The challenges…

Managing liquidity--a college or university's ability to access cash quickly or to easily convert assets to cash--is an increasingly crucial component of enterprise risk management. Liquidity risks lurk around nearly every corner--in the endowment portfolio, the debt portfolio, and in working-capital management. It also influences students'…

Colleges and universities are thinking strategically about their business models. Reductions in state and federal appropriations, endowment volatility, fundraising uncertainties, and limits on tuition increases are creating persistent shortfalls in operating budgets. This all comes when institutions are being called upon to enroll and graduate…

The purpose of the United States Department of Education's (the Department) Fiscal Year (FY) 2019 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to promote student achievement and preparation for…

This publication provides summaries of appropriations of public higher education institutions in Arkansas for the Fiscal Year 2010-11. It also provides operating recommendations of the Arkansas Public Higher Education Coordinating Board for the Fiscal Year 2010-11 for each institution. [For Volume 1, see ED511332.]

The purpose of the United States Department of Education's (the Department) Fiscal Year (FY) 2018 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to promote student achievement and preparation for…

Facing steep budget cuts and rising energy costs, many colleges are grappling with how to finance urgently needed, but capital intensive, energy efficiency upgrades on campus. One innovative approach, using return-oriented green revolving funds (GRFs), is a rapidly growing trend at colleges and universities. GRFs can invest in a variety of…

At its April 25, 2008 meeting, the Arkansas Higher Education Coordinating Board approved the funding models for the two-year colleges, universities, and the technical centers (former technical institutes merged with universities). These models had been developed in conjunction with presidents and chancellors after meetings and revisions. The…

The purpose of the United States Department of Education's (the Department) Fiscal Year (FY) 2017 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to promote student achievement and preparation for…