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…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

This description and discussion of the budgetary process at the University of Michigan is divided into three major sections. The first section deals with the structure of the process and includes discussions of budget organization and format, an overview of the process, the general fund budget cycle, capital outlay appropriations, general fund…

In this report, the author suggests changes in the treatment of overhead costs by hypothesizing that "the effectiveness of standard costing in planning and controlling overhead costs can be increased through the use of probability theory and associated statistical techniques." To test the hypothesis, the author (1) presents an overview of the…

Questions to ask when a windfall appears are discussed, including whether the gift will pay for the whole building, whether it will cover operational expenses and upkeep, or whether the donor will then determine the nature of the institution. (Author/LBH)

Effects of school closings in 169 New York State districts, excluding New York City, are examined in terms of operating costs, political changes, staff and community responses, program offerings, crowding, and vandalism. (KS)

This guide addresses contributions that school facility administrators and business officials can make in an effort to reduce operating costs and free up money for capital improvements. The guide explores opportunities available to utilize energy-saving strategies at any stage in a building's life, from its initial design phase through renovation.…

The data and other statistics in this report can be used as benchmarks for institutional planning in Catholic high schools. Chapter 1 covers access and diversity, highlighting financial aid distribution to students from low-, middle-, and high-income families. Chapter 2 discusses sources of income, in particular operating income by governance,…

This report explains that the General Fund budget: provides $1,232.6 million for the FY 2003-05 biennium; slashes student financial aid funding by 8.6 percent; includes a reduction of 3 percent for Early Retirement Incentive Plan salary savings; represents a budget that is 16.5 percent below requested current services funding, $15.8 million below…

The first article in a series on energy conservation focuses on the importance of conscientious planning for energy conservation within the existing school system, in attempts to modernize, and in approaches to new construction. (See EA 005 433 for related information.) (Author)

Compiled from a survey of approximately 500 school districts. Data are reported by median district spending per pupil for maintenance and operations labor, equipment, and supplies; utilities; property insurance; vandalism contingency; and security. Comparisons with the previous year are made. (DN)

The editors examine district expenditures for maintenance and operations based on the size and value of the school plant. (Author)