This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

This report provides an overview of educational financing in Minnesota. It describes how support for elementary and secondary education in the state comes through a combination of state-collected taxes and locally controlled property taxes. Revenue to the school districts is received in three major categories: state education-finance…

This report offers statistics and trends on educational costs at degree-granting institutions in New York State from 1986-87 to 1990-91. The report uses data collected from all New York State degree-granting institutions through the Department's Higher Education Data System (HEDS). Section I provides a general overview of state fiscal support over…

This annual report presents 1996-97 financial information on 22 church-related colleges, universities, and seminaries in Ontario, Canada, which are also affiliated with public universities. Fourteen tables present the data in summary form and include: (1) combined revenue and expense and changes in fund balances; (2) revenue and additions by…

This report provides financial information for 1995-96 on 22 church-related, federated, or affiliated colleges, universities or seminaries which receive grants from the provincial government of Ontario, Canada. Data summary tables focus on the following categories: (1) combined revenues and expenses and changes in fund balances; (2) revenue and…

This report provides 1992-93 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

This report provides 1995-96 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

This report provides financial information on 22 church-related, federated, or affiliated colleges, universities or seminaries which receive grants from the provincial government of Ontario, Canada. Data summary tables focus on the following categories: (1) combined revenues and expenses and changes in fund balances; (2) revenues and additions by…

This annual report reviews fiscal year 1999 for institutions serviced by the Minnesota Higher Education Facilities Authority. The report notes a slight decline in new financing activity, although the $87.7 million financed during the 1999 fiscal year was the second highest annual total for the Authority. Following some introductory material, the…

A unit cost analysis for fiscal year (FY) 1979 was conducted by the Illinois Community College Board using mid-term enrollment data and uniform accounting information from each of the state's 51 community colleges. Unit costs for instructional areas were determined at three incremental levels: (1) net instructional cost (NIC), which includes…

Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of…