Spending by school districts on maintenance and operations increased in 2006-2007, reversing years of historic low expenditures. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median school district spends 9.19% of total district expenditures (TDE) on M&O, up from 7.58% the year before.…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

Information on state tax support of higher education in the United States is presented. In addition to trend data since 1976, data on state tax-fund appropriations for each state and specific colleges and systems are provided for fiscal years (FY) 1985-1986 and 1986-1987. A narrative section reveals that there was an increase of nearly two billion…

To provide baseline cost data for facilitation of future decisions on resource allocation and to develop a model for compiling and reporting direct expenditures, the Indiana State University conducted a study of expenditures supporting the activities of the School of Education during the fiscal year 1972-73. A computer program was prepared to…

Principal budgetary approaches underlying the allocation of instructional resources to an institution of higher education to maintain its continuing programs are briefly considered from several standpoints, and an alternative approach is developed. The constrained ratio approach is conducive to innovation but maintains resource control. (LBH)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

The concept of student engagement is receiving increased attention from researchers, higher education leaders, and the general public in recent years. This increased attention represents a shift from the more traditional "resource and reputation" model of academic quality to a model that emphasizes institutional best practices and student…

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

Actions of the 1985 Virginia Assembly that affected higher education are summarized. Information is included on amendments to 1984-1986 appropriations for operating expenses in all programs, and appropriations for capital outlay. The General Assembly was presented an amended executive budget for 1984-1986 that proposed to reduce higher education's…

The primary, secondary, and higher education textbooks used in China today date from the late 1970s which makes them inadequate for the current stress on science and technology in education. While 70 percent of the higher education textbooks are mimeographed, unedited manuscripts, the majority of published books are printed on newsprint quality…

Two aspects of the operation and maintenance of the Suburban Park School District (SPSD) facilities are analyzed: (1) The allocation of funds to operation and maintenance, and (2) the individual custodial workloads. The maintenance and operation expenditures are divided into three categories (custodial salaries, operation expenditures above and…

The summary data and schedules included in this document represent a continuation of the work by the Committee of Financial Officers--Universities of Ontario. It reports the total revenue and expenses of the provincially assisted universities of Ontario for the fiscal year ended April 30, 1975. The summary data include trend statistics from…

To evaluate the adequacy and efficiency of preschool education, the RAND Corporation has undertaken the California Preschool Study to improve understanding of achievement gaps in the early elementary grades, the adequacy of preschool education currently given, and what efficiencies or additional resources might be brought to bear in early care and…

The State Higher Education Finance (SHEF) report is a tool to help policy makers and educators address broad public policy questions. SHEF seeks to inform policy deliberations with information and perspective on financial issues and national trends. The fiscal 2006 SHEF study builds on the work of Kent Halstead, who conceptualized and implemented…

Results of the Association of American Medical Colleges' sixth annual survey of income, expense, and general operating information for university-owned teaching hospitals are presented. The survey questionnaire was mailed to 63 hospitals, of which 61 responded. (LBH)