This paper examines the financial transparency and accountability practices before and after the 2023 state takeover of the Houston Independent School District (HISD). Superintendent Mike Miles and his Board of Managers reallocated critical district resources towards troubling new "priorities," while the district was facing a sizable…

This brief explains why concerns over an impending "fiscal cliff" for public school districts as federal Elementary and Secondary School Emergency Relief funds near their expiration are misplaced. Due in part to federal pandemic aid, most state budgets are flush with cash, with record-high rainy-day funds, positioning them to absorb any…

This report examines college and university finances during one of the most turbulent economic periods in decades. The financial ramifications of the 2008 recession were vast, affecting students' ability to pay for college, lawmakers' prioritization of public resources, and the budgetary environment facing higher education leaders. The challenges…

The intended audience for this primer includes new academic administrators and faculty members who seek involvement in campus governance and need a greater understanding of administrative processes, particularly those related to budgets and budgeting. After reading this publication, readers will have a better understanding of the budget process at…

An analysis of fiscal-year 1994 appropriations levels show that nonentitlement programs for the poor received modest increases compared with fiscal year 1993, but that the overall funding level for these programs remains well below what it was when Ronald Reagan took office in 1981. This paper examines funding for federal programs that are either…

This document contains the testimony of Richard W. Riley, Secretary of Education, on the fiscal year 1996 budget for the Department of Education (DOE), made before the Senate Subcommittee on Appropriations for Labor, Health and Human Services, and Education and Related Agencies. The lack of appropriation has two major effects on the DOE and its…

Analysis of resource allocation in Michigan's higher education institutions indicates that spending is not driven by fixed costs, as often assumed. Most functions connected to the fundamental missions of the universities have been given lower priority than ancillary functions. Faculty compensation has lost ground overall, rather than leading…

Canadian education has traditionally been financed by two major sources: (1) transfer payments from the federal government to the provinces; and (2) residential and business property tax revenues levied by municipalities. The Canadian federal government has recently announced a planned cut of 750 million dollars a year for 3 years in transfer…

To determine the effects of changes in state funding on patterns of spending among institutions within the Virginia Community College System (VCCS), an analysis was performed of audited operating expenditures, enrollment, and staffing for the decade between 1980 and 1990 for each of the 23 VCCS colleges. The analysis found that from 1981-82 to…

In an effort to determine the extent to which Arkansas community and technical colleges have been affected by budgetary restraints, changing enrollments, unstable state support, and other problematic factors during academic years 1989-90 through 1991-92, a survey was administered to all 9 community colleges and 10 technical colleges. Survey…

This collection of five essays on public higher education in New York State treats challenges and conditions for public institutions during the current and continuing conditions of financial austerity. The first, "Productivity and Cost Containment: The Challenge of Public Sector Budgeting" looks at financial management and budgeting as…