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…

This "Trends in College Spending" update presents national-level estimates for the "Delta Cost Project" data metrics during the period 2001-11. To accelerate the release of more current trend data, however, this update includes only a brief summary of the financial patterns and trends observed during the decade 2001-11, with…

This document provides detailed tables of the operating budget appropriation for the Illinois public community college system for fiscal year 2002. This document reflects final audited data and revised decision criteria affecting the appropriation for the community college system. Figures detailed in this report include basic instruction resource…

The equity allocation model for multi-campus districts and/or large divisions is an attempt to rationally allocate expenditure appropriations among campuses or other college units. Typically, the program budget for a school district shows the budget in three dimensions: expenditure object (e.g., salaries, supplies, and contract services); program…

Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…

A summary is presented of the 1985-87 community college operating budget request for the Washington State Community colleges, along with a description of the policy considerations inherent in the request and the anticipated effect of the request on community college programs. The philosophy and objectives underpinning the budget request are…

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support,…

The 1986-1987 budget for California public colleges and universities is reviewed, as well as the overall state budget and funding for the California Student Aid Commission's programs. The effects on public colleges of a proposition to compensate government workers and contractors are also considered. The 1986 Budget Act appropriates 55% of the…

This paper describes studies by Fonte (1993), Garrett (1992-93), and Ingram and Tollefson (1996) regarding state funding and control of community colleges. This article compares each of the three studies and contrasts the results. All research was based on questionnaires returned by 44 state directors of community colleges. Garrett concluded that…

Comparative financial data for Arkansas' public two-year colleges are presented in the areas of educational and general revenues, expenditures, and transfers. The report provides information necessary for line item comparisons and for the discernment of emerging financial trends. Major categories covered in this publication are: (1) total current…

Statistical data on Pennsylvania higher education finance for 1981-1982 are presented. Tables provide the following information: current-funds revenues by institutional control, 1972-1973 through 1981-1982; percent of current-funds revenues by source, 1972-1973 through 1981-1982; current-funds expenditures by institutional control, 1972-1973…

In this report, the Canadian Community College Association (CCCA) offers its rationale for urging the government of Canada to increase transfer payments to the provinces in support of postsecondary education by $2 billion per annum, as well as making an additional increase in transfer payments that would contribute to the future expansion of…

This is the Comprehensive Annual Financial Report (CAFR) of the Yavapai Community College District (YCCD) (Arizona) for the fiscal year (FY) ended June 30, 2001. The report is separated into three sections: (1) introductory section; (2) financial section--includes the basic financial statements as well as the independent auditors' report on the…

Used to determine grant rates for state financial support and as an accountability report to citizens, this report presents data for fiscal year 1998 on course offerings, enrollments, and costs for Illinois public community colleges. The unit costs are shown for a student semester credit hour. Highlights for fiscal year 1998 include the following:…