College and university administrators must be able to process large amounts of financial information quickly and be able to communicate information about financial performance to governing boards. Financial ratio analysis provides a framework for administrators to identify financial and operational concerns as well as variances from institutional…

Universities began operating in the present borders of Canada in 1802. As annual enrolments grew to 1,147,233 in 2012, so too did university expenditures. Government contributions to university revenues fluctuated from 62% in 1920 to 46% in 1935, reaching a high of 81% in the mid- to late 1970s, then falling to 48% in 2014. Annual university…

This report for Estonia forms part of the OECD Review of Policies to Improve the Effectiveness of Resource Use in Schools. The purpose of the review is to explore how school resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education. School resources are understood in a broad way,…

Institutions of higher education are facing a number of challenges as they compete in the new global economy. Many of these institutions face increasing internal and external challenges, all of which involve additional expenses at a time when resources are diminishing. With growing financial uncertainties caused by fluctuating financial markets…

This study reviews the historical trend of college revenues and expenditures from a national perspective using primarily data from the Integrated Postsecondary Education Data System (IPEDS) as reported by the Delta Project for the years 1999-2009. Looking at trends related to state and local appropriations, college costs and prices, output, and…

The paper examines the extent to which sub-national public officials are efficient in delivering basic education services and argues that technical inefficiencies, especially in the management of public funds for education, could potentially contribute to poor education service delivery in South Africa. A conceptual framework is proposed to show…

This study was designed to examine the decision-making process for keeping or cutting the music program in one selected public school district. Lekbery School District, in the Detroit suburb of Lekbery, Michigan, had not made extreme cuts to the music program in over 10 years, nor had it specifically targeted the music program when budgets cuts…

Teaching excellence is at the centre of national and international higher education policy. The Higher Education Academy (HEA) is a part of the debate to develop a shared understanding of what constitutes teaching excellence and has published research including "Considering Teaching Excellence in Higher Education: 2007-2013" by Dr Vicky…

Numerous studies have addressed how state authorities and public funding bodies control, regulate, steer, supervise or oversee higher education institutions. There are fewer studies on how higher education institutions respond to the actions of the mentioned authorities. States have aimed at increasing the autonomy of higher education…

Michigan's School Aid fund increased once more this year, but many school administrators in the state continue to hunt for effective measures to reduce spending due to increased pension costs and phased-out stimulus money. Many options available for trimming costs, such as enacting pay-to-play for sports, are extremely unpopular for districts and…

The education sector especially higher education in Nigeria faces financial challenges. The recurrent cost of university education constitutes about 95% of the total cost incurred by the government in Nigeria. However, the Nigerian government is unable to meet the UNESCO recommendation that 26% of national budgets should be allocated to education.…

This Analysis Brief shows how per-pupil spending varies with student poverty (as measured by the percent of students eligible for free or reduced price lunch) across elementary, middle, and high schools in Pasadena Unified School District (PUSD). The authors have carried out separate analyses that make use of the California Standardized Account…

Distance university education has come a long way in Nigeria. It started as a dual mode and today has both the dual and single modes. However, the system has been faced majorly with the challenge of inadequate funding. This has hampered the success rate of the system. Therefore for the purpose of appropriate utilisation of the available fund, it…

Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

Michigan school districts face tough choices allocating their resources to provide students with an education. Despite increased spending in Michigan schools, school boards regularly have to find ways to trim expenses, and sometimes that means lowering employment benefits, eliminating positions and other moves that few school board members enjoy.…