The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

College rankings have become a powerful influence in higher education. While the determinants of educational quality are not clearly defined, college rankings designate an institution's standing in a numerical order based on quantifiable measurements that focus primarily on institutional resources. Previous research has identified the…

We consider issues of equality and efficiency in two different school funding systems--a state-level system in Michigan and a foundation system in Ohio. Unlike Ohio, the Michigan system restricts districts from generating property or income tax revenue to fund operating expenditures. In both states, districts fund capital expenditures with local…

Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

In recent years, schools have been forced by rising costs and shrinking budgets to stretch their resources further than ever before in order to meet the educational needs of today's students. EPA's ENERGY STAR program helps K-12 schools and districts improve energy efficiency, reduce operating costs and redirect critical resources into the…

School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

The ailing economy has spared few schools and universities. Faced with funding cutbacks, most education administrators have had to make difficult choices about where to allocate dwindling resources. Even in the best of financial times, educating students is the first priority. When money is tight, school maintenance and operations (M&O)…

This study compares the overall spending trends and patterns of growth of Academic Libraries with Public Libraries, K-12 schools, higher education institutions, and hospitals in the period of 1998 to 2008. Academic Libraries, while showing a growth of 13% over inflation for the period, far underperformed the growth of the other public institutions…

A spate of school shootings in the U.S. has prompted policymakers to address the public's growing perception that our schools are unsafe. As education policymakers continue to press for additional security initiatives, it is important to understand the costs borne by school systems for these programs. Thus far, the scholarly literature is silent…

The purpose of this research was to investigate the role of school district expenditures in predicting student achievement in Ohio for the school year 2009-2010. Building upon the concept of the "65 percent solution," the research questions that guided this study were: (1) What percentage of Ohio's school district's operating budgets…

Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

Now in its 29th year, The Industry Report is recognized as the training industry's most trusted source of data on budgets, staffing, and programs. This year, the study was conducted by an outside research firm in June-August 2010, when members from the "Training" magazine database were e-mailed an invitation to participate in an online…

Planning comes first, but once a district determines what technologies and programs to implement, the most important task is finding the funds to pay for everything. In an era when funds for education in general are limited, technology-related purchases and related expenditures must be cost-effective. In addition, when budgets are tight, there is…

If one wanted to win a library election in 2006, what would have been the mythical perfect referenda? For building referenda, the sweet spot was hit with measures over $10 million, on a ballot sometime between September and December, with no other items on the ballot, in a general election, for a library serving a population under 100,000. For the…

This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)