The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

In 2002 the Council of the Great City Schools and its members set out to develop performance measures that could be used to improve business operations in urban public school districts. The Council launched the Performance Measurement and Benchmarking Project to achieve these objectives. The purposes of the project were to: (1) Establish a common…

University administrators are increasingly required to manage budget cuts. California officials have considerable experience with one form of cut known as forced savings - a state-imposed requirement to underspend appropriated measures. (Editor/PG)

An "aged accounts payable" (A/P) summary and a cash disbursements journal are advocated as management measures useful in monitoring the cash flow in a college store. Methods for maintaining the A/P summary and for updating the journal are illustrated. (LBH)

Detailed information is provided on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1988. Volume I provides information on the 21 universities and related institutions that receive grants directly from the Government of Ontario. Following a report from the Council of Finance Officers…

Detailed information is provided on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1988. Volume III provides information on physical plant operating expenses at 16 universities and was prepared in conjunction with the Ontario Association of Physical Plant Administrators. Following a…

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

Detailed information is provided on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1988. Volume II provides information on the 22 church-related colleges, universities, and seminaries that receive financial support from the Ontario Government through the university with which they…

Financial patterns at American University, Catholic University, George Washington University, and Georgetown University were investigated. Specific areas of concern include: revenue sources and expenditures, balance sheet formats, financial health, the effect of external factors such as enrollment and inflation, financial performance, ability to…

The purpose of this study and its succeeding editions is to report higher education price information on a continuing basis until a more formal effort in this direction is initiated by the federal government or by interested private organizations. Consideration is given to the uses and limitations of price indexes, expenditure grouping for pricing…

Included in the progress report of the Long Range Financing Task Force (LRFTF) of the National Association of Educational Broadcasters was the suggestion that a target of practical and desirable growth for Public Broadcasting over the next five years be specified. This paper offers a proposal in response which considers federal and non-federal…

The University of Hawaii's (UH) three university and seven community college campuses are compared with benchmark and peer group institutions with regard to selected financial measures. The primary data sources for this report were the Integrated Postsecondary Education Data System (IPEDS) Finance Survey, Fiscal Year 1994-95. Tables show data on…

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…