To understand increases in student share of net tuition for state colleges and universities, resulting from state financial decreases in support for higher education, a quantitative, longitudinal, multi-level analysis of data from all 50 states in the USA from 1992 to 2013 was examined. Five hypotheses related to (1) growth in student share of net…

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

The current operating income and expenditures of the state-controlled institutions of higher education in Virginia are examined in tabular form according to three major categories: educational and general, student aid, and auxiliary enterprise. Each category constitutes a major segment of this report within which both current operating income and…

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

This document presents national comparisons of higher education support on the following criteria: (1) the tax support obtained from local taxing districts as well as state appropriations, (2) the proportion of each state's population enrolled in the state's higher education institutions, (3) the proportion of total student population in each…

This report is an analysis, by nationally accepted classification, of current operating revenue and expenditures for the West Virginia state system of higher education for fiscal year 1973-74. Data are presented for total operating revenue expenditures, regular educational and general revenue and expenditures, percentage distribution of regular…

This manual is intended to provide public institutions of higher education in New Mexico with a consistent and uniform system for treating institutional finance data. Part 1 presents accounting principles for fund accounting, restricted and unrestricted funds, accrual accounting, and handling other charges and revenues. Part 2 provides general…

This monograph presents state-wide financial data for higher education in New York. The information source was the Higher Education Data System. The data is presented in four tables for fiscal year ending 1991 that provide the following information: (1) a summary of current funds revenues by source in institutions of higher education; (2) a…

This report contains analyses of income and expenditures for Oklahoma state colleges and universities for the fiscal year 1997-98. Educational and General Part I Income was reported at $751,750,307 for the 25 Oklahoma institutions for 1997-98, an increase of 7.3% from income reported for the preceding year, and 25.7% over the previous three years.…

Over the past decade, public universities' expenditures for research and public service activities have increased faster than overall expenditures. This report presents information on direct expenditures for instruction, research, and public service at Illinois public universities during fiscal year 1992 and compares these findings to measures of…

This report examines costs of higher education in New Jersey, comparing the state's system of higher education and its individual sectors with national counterparts. The comparison takes into account such factors as differences in the cost of living and the size and relevant structural characteristics of a state's higher education system. In…

A law passed by the 1973 Minnesota Legislature required the development and implementation of an on-going budgeting process and standardized reporting format that is compatible among the University of Minnesota, The state colleges, the junior colleges, and the public vocational-technical schools. This report is divided into an introduction, a…

This document discusses the use of a formula approach to the preparation and recommendation of state government appropriations in support of public higher education activities. Emphasis is placed on general objectives, expenditures by programs, income, primary programs, support programs, and student financial assistance. (MJM)

This report contains the final recommendations of the Michigan Senate Select Committee on Higher Education on tuition policy at Michigan public colleges and universities. The report presents its findings and recommendations in three large parts. The first section contains the final recommendations of the Committee including goals of affordability…

This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2005-07 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue…