Analyses of gross expenditures, tuition, housing, food service, faculty salaries and administrative salaries, including comparisons and extrapolations drawn from C&UB's annual studies since 1965-66. (Editor)

A description of one school district's financial problems resulting from a narrow tax base. (NI)

Telephone bills can be reduced by 30 percent or more without any reduction in service by practicing equipment, billing, and internal cost control.

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Analysis of 212 budgets for 24 San Francisco Bay Area school districts shows that these districts underestimate income and to a lesser extent overestimate operating expenses. Whether this is done for legitimate reasons or as a collective bargaining ploy is left for the reader to decide. (Author/JG)

Research universities may pay for their share of research expenditures out of any unrestricted funds accounts including tuition. A subsidy of research by tuition cannot be ruled out and might contribute to the persistently higher tuition of research universities. Arguments for and against this view are offered. (PVD)

Institutions are turning to responsibility-centered budgeting to instill campuswide fiscal responsibility. The approach places budget authority within individual academic units and allows decision makers to see their program's share of overhead expenses. The University of Indiana and Purdue University at Indianapolis have undertaken a joint…

A survey of 411 institutions of higher education is analyzed in terms of the short-term and long-term financial pressures on colleges experiencing cuts in operating budgets. Noted are the heavy impact of budget cuts on public institutions and the increased numbers of traditional first-year students. (DB)

American research universities addressed issues of shared funding and overhead for research long ago. British universities are now establishing their own rules. The Commission of European Universities has worked on a model contract that represents progress, but major issues of partnership and patronage arising from differential institutional…

A four-year study investigated the effects of deinstitutionalization programs on 71 individuals who remained in institutions being downsized. Results found downsizing was associated with decreased community integration, decreased availability of therapy services, and many residential and day program moves within the institution. Per person…

Discusses how architects and school districts can learn from the past to avoid repeating costly mistakes. Addressed are architectural fees and the importance of not severely reducing time and cost spent in design to help ensure better facility performance later. (GR)

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…

This report includes national and state summary data on public libraries in the 50 states and the District of Columbia, with an introduction, selected findings, and tables. The report is based on data from the Public Libraries Survey for fiscal year 2005, and includes information on service measures such as number of users of electronic resources,…