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White, Margaret – British Columbia Teachers' Federation, 2010
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…
Descriptors: Student Needs, Educational Finance, Grants, Research Reports
Cossu, Claude – Phase 2 Bulletin, 1975
A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…
Descriptors: Accounting, Budgeting, Comparative Analysis, Cost Effectiveness
Learning and Skills Development Agency, London (England). – 2000
The approaches to costing, budgeting, and financial reporting being used in further education (FE) colleges in the United Kingdom as of autumn 2000 were examined through a questionnaire that was circulated to all finance directors in the FE college sector. Approximately one-third of the sector (144 FE colleges) responded. The responding FE…
Descriptors: Accounting, Adult Learning, College Programs, Educational Finance