Prior empirical analyses on federal education tax credits have concentrated on the individual and institutional unit of analysis. These outcomes indicate mostly null effects on promoting college enrollments, along with distribution to higher incomes, and mixed results on tuition and fee increases. This analysis utilized institutional and state…

By late 2008, the United States was in the midst of its most severe economic recession since the 1930s, brought on by a collapse in real estate prices and exacerbated by the failure of many large banks and financial institutions. Heeding calls from economists, Congress and the Obama administration passed a historic law in early 2009 to stimulate…

To encourage greater cooperation and communication between institutional researchers and college and university business officers, institutional researchers are provided with information necessary for understanding institutional budgets. The structure of the budget is presented in terms of six separate funds which comprise the budget--current,…

After discussing and analyzing three available alternative budgeting approaches, including incremental, program budgeting, and zero-based budgeting, this article suggests the criteria necessary for a newly adapted system and contends that a program budgeting system would serve most effectively. (DS)

Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education…

This article deals with several techniques for regulating cash inflow and outflow and investing surplus cash for short periods of time. The techniques are: (1) consolidating checking accounts, (2) determining surplus cash by examining bank balances in conjunction with the cash book, (3) selecting a minimum bank balance, (4) investing a greater…

Focuses on dealing with budget cuts in higher education. The article argues that the best way to make cuts is to involve everyone in developing a budget plan that supports the institutional priorities. (CK)

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…

The Education Reform Act 1988 obliges the Local Education Authorities (LEAs) to delegate budgets to the colleges within their control by means of a formula, but does not say what should happen within colleges once the delegated budget has been received. This paper reports some of the outcomes of an action learning and training program, carried out…

In response to increasing pressures for improvement in the management of resources, many institutions of higher education have investigated the application of planning- programming- budgeting- systems (PPBS) some have adopted it to meet the demands imposed by jurisdictional agencies, and a few have introduced it frequently in modified form into…

The increasing complexity of educational operations make analytical tools, such as computer simulation models, especially desirable for educational administrators. This MA thesis examined the feasibility of developing computer simulation models of economic systems in higher education to assist decision makers in allocating resources. The report…

This manual recognizes there is a wide spectrum of budgeting practices in today's colleges and universities. In particular, universities in Ohio are at different stages in their utilization of program budgeting principles and also have different needs. Thus, this program budgeting manual was written to meet the specific needs of universities in…