Despite growing concerns about the harmful effects of "hardening" schools through increased police and surveillance on school campuses, little research has examined trends in financial resources allocated to these programs, practices, and personnel. This study contributes to the literature by analyzing trends and patterns in school…

During the 1997-98 school year, the Sentry Hill School District made the decision to "redesign" Clayton Elementary School after persistently low student achievement placed the district in the lowest category of the district's accountability system. This case study outlines the changes made at the school. Redesigning the school meant removing all…

Hollister Elementary School was one of several schools in its district to adopt a reform agenda initiated by the new district superintendent in 1995. This report tells the story of the school's adoption, implementation, and funding of the Success for All reading and Math Wings programs. The salient point is that the staff at the school managed to…

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

Presents data on school district expenditures for budget years 1996-97, 1991-92, and 1986-87, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources.…

A study of a random sample of 40 of Wisconsin's 432 public school districts was conducted to see how 7 factors influenced a district's use of the standardized statewide accounting system, known as the Wisconsin Elementary and Secondary School Accounting System (WESSAS). (MLF)

Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

This report provides an extensive discussion of the use of criterion referenced, mathematical modeling procedures to determine which budget reductions minimize reduction in the quality of educational programs. Part I, "Evaluation of Potential Budgeting Roll-backs under Educational Fiscal Crisis," explains the basic design of multiple…

Findings are presented of a study begun in 1976 whose purpose was to examine the current and prospective application of management accounting in colleges and universities. The information was obtained through interviews, mail questionnaires and a literature search. The field study and mail survey were designed to serve as the fact-finding devices…

The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year…

The sources and amounts of funds available for Illinois pre-kindergarten through post-secondary educational programs are explained in this monograph. The publication contains a summary of fiscal year 1984 appropriations and fiscally related legislation, as well as a brief explanation of state revenues and sources of local revenues. Chapter 1…

The purpose of this report is to analyze how the administrative and paperwork requirements with which local school districts must comply have been affected by the consolidation of 28 federal education programs into the Chapter 2, Education Consolidation and Improvement Act (ECIA) block grant. The information reported is based on interviews with…