In recent years a number of colleges and universities have explored alternative strategies for developing operating budgets. In part this exploration was driven by the desire for transparency among various constituent groups and the need to tie budgeting to campus strategic planning. With the advent of declining federal and state support, along…

This paper discusses the key findings from a qualitative case study examining the implementation of an activity-based cost management model (ABC model) at a large community college. In a climate of fiscal uncertainty, the college adopted this model with the goal of improving budgetary decision-making. The paper examines faculty and administrators'…

Providing support for institutional planning is central to the function of institutional research. Necessary for the planning process are accurate enrollment projections. The purpose of the present study was to develop a short-term enrollment model simple enough to be understood by those who rely on it, yet sufficiently complex to serve varying…

More and more districts--and several states--are adopting funding models like student-based budgeting (also called weighted student funding or fair student funding) to increase equity and promote principal autonomy. Giving school leaders new resources and new flexibility is a good first step, but it doesn't automatically lead to improved student…

The demands on academic staff are increasing to the point where effective mechanisms for the allocation of their work are now necessary. Despite the inherent difficulties of categorising academic work, nearly all enterprise agreements at Australian universities include a clause designed to avoid work overload. Through a questionnaire, the…

This brief summarizes the ways that schools and their teachers can simultaneously reach more students with excellent teaching, expand teachers' career opportunities, and sustainably fund higher pay and other priorities. This is based on Public Impact's school models that use job redesign and technology to extend the reach of excellent teachers to…

As the enduring economic recession forces state and local governments to cut education budgets, astute allocation of resources is becoming more important. The author analyses three basic categories of educational resources: money, human capital, and time before moving to a discussion of resources as a component of school reform. The author…

One major problem in developing school district budgets immune to cuts is the model administrators traditionally use--an expenditure model. The simplicity of this model is seductive: What were the revenues and expenditures last year? What are the expected revenues and expenditures this year? A few adjustments here and there and one has a budget.…

The New Mexico Public Schools Facilities Authority (NM-PSFA) is a relatively small state agency (50 staff members) that manages the allocation of funding for public school facilities in the state while assisting school districts and state-chartered charter schools in facility planning, construction, and maintenance. Like the majority of other…

This paper sets out a new budget allocation formula for schools, designed to achieve a more equitable distribution of educational achievement. In addition to needs-based elements, the suggested composite allocation formula includes an improvement component, whereby schools receive budgetary allocations based on a new incentive measure developed in…

This article considers the role of higher education in state budgets. It empirically models and tests the balance wheel hypothesis in a robust framework. The balance wheel model posits that in good economic times, higher education is an attractive area for states to fund and tends to be funded at a higher rate than other state budget categories.…

This study uses a regression model to determine if a significant difference exists between the actual budget allocation that an academic department received and the model's predicted budget allocation for that same department. Budget data from a Southeastern Master's/Comprehensive state university were used as the dependent variable, and the…

Higher education institutions in the United States are entering a new era in budgeting. Therefore, institutions are actively engaging in dialogues about the budgeting tools that will most effectively assist them in achieving institutional goals and objectives within their strategic plans and being accountable for the use of scarce resources, as…

Financial stewardship by college governing boards too often stops at balancing the budget. That was the message two finance experts presented last week during the annual meeting of the Association of Governing Boards of Universities and Colleges. Furthermore, the yearly budget exercise can give trustees a misperception of their institutions'…

When applied to elementary and secondary schools, the Resource Requirements Prediction Model gained more acceptance at the system level than at the school level. Further research is required to construct a resource model that is specifically for use in schools. (Author/IRT)