The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1987-1988 unified budget report. For each institution and type of expenditure (e.g., academic, research, public service, and capital outlay), data are provided for: 1985-1986 appropriations,…

The costs of directing additional instructional resources to lower-division instruction is assessed. "Frontloading," or directing additional resources toward lower-division students, was recommended by a national study group because first- and second-year students are frequently taught by junior instructors in large classes in which they…

Data on 1983 revenues and expenditures for New York State colleges and universities are presented. Revenues for public, private, and proprietary institutions are cited from the following sources: tuition and fees; federal, state, and local appropriations and grants and contracts; private gifts, grants, and contracts; endowment income; sales and…

Sources of funds for campus capital renewal and replacement are discussed, including the operating budget, external sources, conversion of assets, and innovative techniques. Current funds can be obtained from tuition and fees, external sources, and sales and services of educational or auxiliary operations. Public universities are more heavily…

In its efforts to promote equity and excellence for Hispanic children, Western Service Systems, Inc. (WSS) serves parents, teachers, administrators, and public officials through research, creative thinking, design and implementation of new programs, coalition building, communication, and information. During 1983-84, WSS addressed the issues of…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four…

A study team researched impediments to the use of modern skill training methods in construction that have been caused by the U.S. Department of Labor. The problem that the study sought to define was whether the Labor Department impedes use of training innovations through the combined effect of the regulations promulgated by its Bureau of…

A history of the University of Kentucky Community College System (UKCCS) begins this presentation and analysis of data on UKCCS enrollment, instructional programs, financial support, and student characteristics. Section 1 looks at fall 1981 headcount enrollments for each of the 14 UKCCS campuses in terms of distribution by enrollment status,…

Five articles are presented concerning student aid planning and educational policy, based on experiences gained in regional workshops conducted by the National Institute of Independent Colleges and Universities (NIICU). The purpose of the workshops was to translate the data gathered in the NIICU Student Aid Recipient Survey into formats useful for…

The financial health of private higher education in Indiana during 1968-1973 was assessed as part of a larger comprehensive study. In the report, attention is directed to enrollment trends, current fund revenues and expenditures, instructional expenditures, libraries, college administration, operations and maintenance, and balance sheets. Between…

Specific cost areas are examined for 100 private, four-year colleges having a full-time equivalent (FTE) enrollment of fewer than 3,000 students. A questionnaire was distributed to each of the institutions to gather the data presented here. The purpose of the study was to compare costs and cost factors of small colleges. Five categories of expense…

This fourth annual report of the New Mexico State Commission on Postsecondary Education essentially describes activities in five areas. The finance and budget review section provides a profile of public colleges and universities; branch colleges; four-year private colleges and universities; as well as outlining the actual operating expenditures…

This annual report examines the problems and current economic status of various social, educational, and career development programs and services administered by the National Urban League. Also reported are the objectives, organization, and funding status of the Child Abuse Project, and the current state of health services, administration of…