School and district leaders make annual decisions about investing their budgets in a multitude of educational programs. Policy directives set expectations for investing in programs that show evidence of improving student outcomes. However, evaluating many simultaneously-implemented programs under typical school operating conditions is challenging.…

School and district leaders make annual decisions about investing their budgets in a multitude of educational programs. Policy directives set expectations for investing in programs that show evidence of improving student outcomes. However, evaluating many simultaneously-implemented programs under typical school operating conditions is challenging.…

Community colleges are unique in the higher education realm. Open access, the demographics of students, communities served, locations, and funding sources all present distinct circumstances. A strategic plan supported by leadership, faculty, staff and the external environment is needed to steer students on pathways to success. The focus on…

Providing support for institutional planning is central to the function of institutional research. Necessary for the planning process are accurate enrollment projections. The purpose of the present study was to develop a short-term enrollment model simple enough to be understood by those who rely on it, yet sufficiently complex to serve varying…

Based on the life-cycle theory of consumption, this quasi-experimental study of 995 employees examined changes in financial behaviors following employee-needs-driven workplace financial education. Repeated-measures ANOVA compared participants and non-participants on perceived financial wellness and savings ratios; main effects indicated that both…

As the accountability standards for schools throughout the nation become more pressing, the relationship between the school superintendent and the local school board has become even more critical to a school's success. A clearer picture of the desired competencies of school superintendents by local boards of education should assist both parties in…

In the fall of 2007, Education Resource Strategies (ERS) was invited by Philadelphia's School Reform Commission to conduct a Resource Use Analysis for the School District of Philadelphia (SDP) that would in part inform a possible transition to weighted student funding. In April 2008, ERS began the first set of interviews and data gathering…

Though the number of districts with student-based funding-type (SBF) policies has grown, the literature on the implementation and possible impacts of these policies is limited. To address this, this report describes the implementation of SBF policies in two California school districts--San Francisco Unified School District and Oakland Unified…

Defines zero-based budgeting, compares it to traditional budgeting, and discusses five steps of a zero-base budget model: determining organization's goals and refining them into objectives; listing activities to achieve objectives in decision packages; evaluating decision packages; ranking packages by order of importance; and funding decision…

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

This report provides background information for discussion of major higher education finance issues and options. Terminology for comparing funding methods for public higher education across states is introduced. An overview of the evolution of the objectives of funding methods over time is provided, and detailed profiles of the major…

Reports the results of a survey of Nigerian agricultural libraries and documentation centers that examined budgeting techniques. The factors examined include who prepares budgets, the basis of cost estimates, establishment of goals and planning guidelines, criteria for funding approval, and maintenance of financial records. Common problems are…

Faculty and media specialist directors in Ohio's four-year, state-assisted higher education institutions were surveyed to determine their perceptions of and attitudes toward educational technology services, including their quality and importance, and the budget commitment to such services. Results indicate that faculty and media directors do not…

This paper presents results of a study designed to determine whether each university in Florida's State University System (SUS) was being treated fairly by the funding methodologies used by the Legislature and the Board of Regents (BOR). The paper provides an examination of the generational formulas used by the Legislature and the BOR that result…

This report presents results of a study investigating the process used by the Board of Regents (BOR) for developing its legislative budget request, as well as the process used by the BOR for allocating appropriations among the universities. The report also includes an assessment of the extent to which funds are allocated on an equitable basis for…