This study compares the overall spending trends and patterns of growth of Academic Libraries with Public Libraries, K-12 schools, higher education institutions, and hospitals in the period of 1998 to 2008. Academic Libraries, while showing a growth of 13% over inflation for the period, far underperformed the growth of the other public institutions…

The "Colorado Children's Budget 2012" examines the state's commitment to investing in the well-being of children. It tallies up Colorado's actual and planned investment during the past five years (Fiscal Year (FY) 2008-2009 through FY 2012-2013) on programs and services in four areas: Early Childhood Learning and Development, K-12…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

Selected budget formulas currently in use for university operations are described as a background for examining a budgetary model that would provide for the integration of separate formulas. Data on the formulas were collected from states with system-wide coordinating boards that are responsible for budgetary reviews. The most common formula…

Most school boards still use the accounting methods of the forties and fifties. Outlined here is a method for the seventies - called Responsible Accounting. (Editor)

An alternative system for allocating resources within British universities is proposed which involves (1) a budget for each recognizable academic unit, the size related to the unit's student load by a published formula, and (2) the devolution to units of responsibility for spending their budget on different items. (JT)

If quality is to be maintained in the coming period of stringent resources and declining enrollments, budget formulas and management practices must be reformed. (Editor/PG)

Horizontal vs. vertical cuts, that is the key question. Faculties favor the horizontal (put us all in the same boat), but the deep vertical cut (e.g. staff and program reduction) is, the author argues, most likely to cure an institutional illness. (Editor/JT)

The importance of fiscal management and its reflection in the administrative program (placement of emphasis, priorities in long range planning, and activities that need developing) is reviewed in this report. Guidelines are provided for (1) cost analysis in education budgets; (2) purposes of budgets; (3) types of budgets (Planning Programming…

The assumptions and the expectations of the budgeting systems in higher education are presented in an attempt to clarify the magnitude of the task of setting up a budgetary methodology. The assumptions of effective budgeting should be identical to the purposes of the institutions that are served. Developing a system around the acquisition,…

Reports congressional action on the projected FY 1977 National Science Foundation (NSF) budget, the background and need for a federal science education policy, and probable emphasis in future NSF projects based upon the current proposed appropriations. (SL)

The financial crunch hit the University of Minnesota after the 1971 legislative session, which appropriated for the 1971-72 and 1972-73 fiscal years and began an attempt at a new kind of budget planning process. It was a unique process in the institutional review of programs and in the setting of priorities for future growth and direction. There…

New Jersey state and national educational program budget cutbacks for the 1982 and 1983 fiscal years are surveyed. Elementary and secondary school funds are discussed with regard to Title I; vocational, adult, handicapped, and bilingual education; library funds; and Title VI desegregation funds. Governor Kean's proposals are compared. (CM)

This report analyzes the New York City Board of Education's planned expenditures for the 1977-1978 fiscal year. The report is designed to give the public a brief yet understandable overview of the Board of Education's annual budget. Allocations for eight functional areas (direct instructional programs, indirect instructional programs, ancillary…

An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)