This report presents statistical pictures of Illinois Public Libraries during the fiscal year 1988-1989. The information comes primarily from the Illinois Public Library Annual Report forms. In addition, text has been included that describes how a library or library system can utilize these statistics. Three sections divide the publication.…

New Maryland State Board for Higher Education funding guidelines for public four-year institutions in Maryland are presented, along with information on the development of the guidelines. Four guidelines models were studied and evaluated by criteria endorsed by state and university officials. To derive the guidelines, each program area…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

A supplement to a slide presentation on financial responsibilities of governing boards, suitable for use at a trustee workshop, is presented. A flow of funds model which depicts the five major financial zones (acquisition, allocation, current fund, plant fund, and endowment and similar funds) is the visual devise used through the presentation.…

Financial planning and management responsibilities of college governing boards are examined. External factors and the institution's condition and direction of movement are addressed, along with policies concerning financial resources (e.g., tuition, financial aid, investments, and educational and auxiliary sales and services). Also considered are:…

The value of microcomputer modeling tools and spreadsheets to help college institutional researchers analyze proposed capital projects is discussed, along with strengths and weaknesses of different software packages. Capital budgeting is the analysis that supports decisions about the allocation and commitment of funds to long-term capital…

A reference manual on financial activities of a college or university and the interactive role of the governing board is presented for board members and institutional officers who provide information to the board. Financial data related to a fictitious hybrid university are included. After identifying three broad kinds of financial information…

The Resource Cost Model (RCM) is a resource management system that combines the technical advantages of sophisticated computer simulation software with the practical benefits of group decision making to provide detailed information about educational program costs. The first section of this document introduces the conceptual framework underlying…

For Michigan, like many other states, providing noninstructional services strains public school district budgets. School districts provide more transportation, food, maintenance, and counseling services than ever before. In some cases, noninstructional expenses exceed classroom expenses. Seven states, including Michigan, employ more nonteachers…

A budgeting handbook for academic administrators and faculty is presented. Economic and political influences on budgeting are considered, along with sources of funds for public and private colleges, and the chronology of the budget process. Multiyear summaries of the budget process in different types of colleges are included. Some major policy…