Women who provide day care in their own homes augment their modest earnings in some cases if they take afvantage of deductions permitted under the Internal Revenue regulations concerning use of private homes for business purposes. Where combined family income is at a level where income tax is payable, it may be profitable to calculate all…

It is important for school administrators to impress on their tax-paying publics the differences between "savings," which implies budget reductions, and "cost avoidance," which implies what they might be paying if energy reduction measures had not been taken. (Author)

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)

Discusses briefly the probable trend in the cost of public school education in Ontario to the year 1980. Emphasizes the present method of cost control exercised, the implications with respect to the general aims and objectives of the education system, and the possibility that techniques such as the Trend Line Cost Control Method are more viable…

Examines cost figures for property insurance, vandalism contingency, and security. (Author)

Examines trends in costs of conventional library operation and costs of electronic devices which may pervade libraries of future. Library costs in 1950s, 1960s, and 1970s, library automation, total library operating expenditures for university and college libraries, and rate of adoption of electronic techniques are covered. Sixty-three references…

The author studies the question of whether adult students from outside an educational district constitute a burden on resources. He also examines the issues of differential fees and reciprocal arrangements among districts. (SK)

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)

Stanford University (California) and the United States Navy have settled a dispute over 12 years of charges for research overhead, and the Navy has issued a rule requiring universities to negotiate multiyear overhead rates when appropriate data are available. Stanford agreed to pay back a total of $3.4-million. (MSE)

The Office of Management and Budget has adopted a policy limiting overhead expenses incurred in federally funded research to 26 percent and disallowing certain costs deemed inappropriate. Of 100 institutions receiving the most federal funds for research and development, 56 will lose money under the policy. Other reviews for reform also continue.…

As news reports continue to describe questionable charges for indirect costs in government-sponsored research, academic officials try to explain the rates, which vary greatly by institution and are based on complicated accounting formulas, to the press, alumni, trustees, and state legislators. Overhead rates, ranging from 37 percent to 77 percent,…

Under a new cost-management plan at the National Institutes of Health, overhead rates charged on research grants, as part of the total project cost, could be a determining factor on "marginal" proposals. Some feel universities will learn to be more economical; others feel the policy penalizes one group of universities. (MSE)

Recent federal audits of research project overhead charges at 13 universities uncovered over $13 million in inappropriate items. Proposals for reform include a federal upper limit on overhead rates and a fixed institutional overhead rate charged to any sponsor. Concern continues over repayment to the government of previous wrongful collections by…

Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

In 2007, schools and universities allocated billions of dollars to build education facilities. Responsible administrators strive to spend those funds wisely, but over the years, educators and community members have not always agreed on what constitutes wise spending. In the Baby Boom years, the accelerating demand for space led many schools and…