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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
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Vandament, William E. – New Directions for Higher Education, 1993
Increasingly sophisticated analyses of costs and revenues have contributed to more effective financial management in higher education, with attention focused on ways in which fixed and variable factors contribute to direct or unit costs; analyses of cost-revenue relationships; differential effects of one-time and recurring costs; variety of…
Descriptors: College Administration, Costs, Higher Education, Income
Minnesota House of Representatives, St. Paul. Research Dept. – 1998
This report provides an overview of educational financing in Minnesota. It describes how support for elementary and secondary education in the state comes through a combination of state-collected taxes and locally controlled property taxes. Revenue to the school districts is received in three major categories: state education-finance…
Descriptors: Educational Finance, Elementary Secondary Education, Income, Needs Assessment
National Association of College and University Business Officers (NJ3), 2006
This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…
Descriptors: Financial Audits, Educational Finance, School Accounting, Operating Expenses
Morrell, Louis R. – Business Officer, 1996
Successful college and university investments hinge on an asset allocation strategy capable of meeting the institution's needs for income and growth in principal at the lowest possible risk. Periodic adjustments must be made when there is a shift in the institution's risk tolerance, modification in need for income distribution, and changes in…
Descriptors: Administrative Policy, College Administration, Economic Change, Expenditures
Protheroe, Nancy – School Business Affairs, 1997
Presents data on school district expenditures for budget years 1996-97, 1991-92, and 1986-87, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources.…
Descriptors: Budgets, Elementary Secondary Education, Expenditure per Student, Expenditures
Council of Ontario Universities, Toronto. – 1991
This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…
Descriptors: Data Analysis, Data Collection, Educational Equipment, Educational Facilities
Council of Ontario Universities, Toronto. – 1992
This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…
Descriptors: Data Analysis, Data Collection, Educational Equipment, Educational Facilities
Council of Ontario Universities, Toronto. – 1998
This volume provides supplementary data to the annual report for 43 provincially assisted universities, colleges, and church-related institutions of higher education in Ontario, Canada. The information includes further details concerning various sources of revenue, including grants from the major funding agencies of the federal government, as well…
Descriptors: Colleges, Contracts, Data Analysis, Data Collection
Council of Ontario Universities, Toronto. – 1998
This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…
Descriptors: Accounting, Colleges, Data Analysis, Data Collection
Council of Ontario Universities, Toronto. – 1991
This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…
Descriptors: Colleges, Data Analysis, Data Collection, Educational Finance
Council of Ontario Universities, Toronto. – 1992
This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…
Descriptors: Colleges, Data Analysis, Data Collection, Educational Finance
Alabama State Commission on Higher Education, Montgomery. – 1983
Guidelines for preparing year-end financial reports are provided for Alabama public university staff to insure that reporting formats produce comparable financial reports and to keep up with recent developments in college accounting and financial reporting. The public institutions comply with two publications issued by the American Institute of…
Descriptors: Annual Reports, Capital Outlay (for Fixed Assets), Comparative Analysis, Educational Finance
Council of Ontario Universities, Toronto. Research Div. – 1982
A series of tables display the appropriated reserves and unappropriated funds arising from university operating accounts during fiscal year 1981-82 for each of the 43 provincially assisted universities and affiliated institutions in Ontario. Data are given for opening and closing balances and basic fund activity during the year. The five…
Descriptors: Budgeting, College Buildings, College Planning, Educational Facilities
Council of Ontario Universities, Toronto. – 1998
This annual report presents 1996-97 financial information on 22 church-related colleges, universities, and seminaries in Ontario, Canada, which are also affiliated with public universities. Fourteen tables present the data in summary form and include: (1) combined revenue and expense and changes in fund balances; (2) revenue and additions by…
Descriptors: Church Related Colleges, Colleges, Data Analysis, Data Collection
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