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…

Representing the work of a Task Force on Community College Finance established by the California State Legislature, this report recommends criteria and standards for the implementation of a new program-based funding mechanism for the state's community colleges. After reviewing the legislative mandate for the implementation of program-based…

The practices of program budgeting, costing, and strategic planning in higher education are examined. It is suggested that many postsecondary administrators and other groups have viewed a particular technique as the answer to their problems and converted a valid management technique into a management fad. Program budgeting, a system whereby the…

Higher education faces continuing cost pressures from a multitude of new demands. The consequence is a new emphasis upon resource allocation that is only possible if the required data about program costs, program outputs, and program income are readily available. The task of the new management in higher education is to gather the needed…

A program-based funding model is presented for the California community colleges, using five major categories of programs and services (i.e., instruction, instructional services and libraries, student services, maintenance and operations, and institutional support). Following an executive summary, section I of the report deals with the need for…

Proposed in the report is a model quantitative cost accounting system designed to help school districts gather and report data useful in determining equitable reimbursement formulas for special education as compared with general education. Included are sections on the approach and methodology used to construct a hypothetical school district,…

Part 1 of the appendix to "A Model for the Determination of the Costs of Special Education as Compared with That for General Education" contains comprehensive descriptive and statistical information on Ernstville, a hypothetical school district conceived to illustrate the operation of a proposed cost accounting system. Included are sections on…

Recent efforts at Georgetown University to formulate financial models to assist in staffing and allocation decisions are described. The analysis considers a departmental model that has been developed, a program model that is being designed, and the potential uses and misuses of the models. Both models use historical data and do not attempt to…