To help Alaska's residents determine school operating costs, the adjustment factors that compensate for the impact of school size and geographic location on school operating costs are presented. The text is not intended to determine the cost of basic educational need, but rather to allocate an amount of Basic Need as defined by legislative…

THE DEVELOPMENT OF FINANCIAL INFORMATION WHICH MAY BE USED BY PRIVATE JUNIOR COLLEGES IN APPRAISING AND IMPROVING THEIR FISCAL PRACTICES AND POLICIES WAS THE PURPOSE OF THE PROJECT. DATA RELATING TO INCOME AND EXPENDITURE PATTERNS OF PRIVATE JUNIOR COLLEGES WERE TRANSLATED INTO PERCENTAGES SO THAT COMPARABLE RELATIONSHIPS COULD BE DETERMINED…

This paper reconceptualizes the purposes of education's budget envelope. Citing numerous examples of how policymakers consider resource allocations apart from the main concerns of individual programs, the people reallocations affect, and education's most important programs, it suggests that policymakers and finance officers reemphasize program and…

The basics of academic economics are examined in this faculty guide. The modern management movement has reached American higher education and has created new expectations concerning the faculty's role. An earlier preoccupation with management methods has been replaced by concentration on evaluation. Faculty should share in the preparation of their…

Reduction planning is a rational process that requires a comprehensive program and a firm grasp on current operating practices and costs. It is planning for reducing personnel positions, lowering levels of service, and deferring maintenance. This paper explores three important issues in reduction planning: the basic concepts of reduction planning,…

The Council of Ontario Universities Committee on Operating Grants prepared in brief on the operating support of the system. The areas discussed include the background of funding, especially the funding level for 1977-78 and interprovincial comparisons of funding; the system requirements for 1978-79 making provision for inflation, existing service…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

This book contains a detailed description of the challenges faced by educational finance and budgeting in Cambodia. Until recently, educational financing took the form of emergency budgets and was limited to government planning for teacher salaries and costs of examinations. There has been a general lack of coordination between provinces and the…

This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers,…

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

This book provides an indepth description and analysis of financial management and budgetary procedures for education in Mongolia. Chapter titles describe the content of the book: (1) "General Information"; (2) "Description of the Education System"; (3) "Macroeconomic Review"; (4) "Educational Financing and…

Vietnam started market reforms earlier than other countries in Southeast Asia and is used as a role model by the Asian Development Bank. Nevertheless, complicated bureaucracy and regional differences hinder improvements in financial management in education. The budgeting process, in particular, is cumbersome. This book presents a report of a…

This book provides an indepth description and analysis of financial management and budgetary procedures for education in Kazakhstan, one of the centrally planned economies of the former Soviet Union. The case of Kazakhstan is characterized by its radical and bold policies to improve educational financing and budgeting during the 1990s. Chapter 1,…