Several budgeting approaches have been initiated as alternatives to the traditional, incremental process. These include formula budgeting; zero-base budgeting; planning, programming, and budgeting systems; and responsibility center budgeting. Each is premised on assumptions about how organizations might best make resource allocation decisions.…

Institutions of higher education are facing a number of challenges as they compete in the new global economy. Many of these institutions face increasing internal and external challenges, all of which involve additional expenses at a time when resources are diminishing. With growing financial uncertainties caused by fluctuating financial markets…

The recent growth in the number of registered vocational education and training (VET) providers delivering associate degrees and bachelor degrees in their own right has been well publicized. However, little is known about why these VET providers have made this transition, what support is being provided to their staff and students, and how the…

This report is focused on the strategic, capability and operational reasons why traditional vocational education and training (VET) providers move to the delivery of higher education qualifications in their own right, in addition to their vocational qualifications. It is particularly interested in associate and bachelor degrees. By undertaking six…

The education sector especially higher education in Nigeria faces financial challenges. The recurrent cost of university education constitutes about 95% of the total cost incurred by the government in Nigeria. However, the Nigerian government is unable to meet the UNESCO recommendation that 26% of national budgets should be allocated to education.…

Distance university education has come a long way in Nigeria. It started as a dual mode and today has both the dual and single modes. However, the system has been faced majorly with the challenge of inadequate funding. This has hampered the success rate of the system. Therefore for the purpose of appropriate utilisation of the available fund, it…

Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

Michigan school districts face tough choices allocating their resources to provide students with an education. Despite increased spending in Michigan schools, school boards regularly have to find ways to trim expenses, and sometimes that means lowering employment benefits, eliminating positions and other moves that few school board members enjoy.…

Michigan's state-run school system is the largest and most expensive government service taxpayers support. It employs more than 350,000 people who work in one of the more than 4,100 different entities. The total amount this system expends each year adds up to more than $20 billion. Given the enormity and complexity of the system, it's no surprise…

Between fiscal years 2004 and 2009, Congress appropriated nearly $190 million in federal payments for school improvement to the District of Columbia (D.C.). This includes $85 million to the state education office--currently the Office of the State Superintendent of Education (OSSE)--to expand public charter schools and $105 million to D.C. Public…

The rich and the famous are much in the news these days--colleges and universities that is, the ones with endowments in the hundreds of millions or more and whose run-up in assets has raised questions about their non-profit status from both state and federal lawmakers. The U.S. Senate Finance committee wants to know, for example, why institutions…

Privatization of support services has been a method that Michigan school districts have used for several years to lower costs. More than ever before, Michigan school districts are privatizing the three main support services they offer--food, custodial and transportation. The annual survey finds that 48.8 percent of Michigan school districts are…

In the past decade, controversies about public spending on education have grown as states adopted performance standards pledging that every child will learn enough to become an independent productive citizen and as "No Child Left Behind" ("NCLB") has put teeth into those expectations. Educators say that meeting higher standards requires more…

Historically, the primary role of financial aid was to increase educational opportunities for those with inadequate resources, yet more recently institutional aid is increasingly becoming based on criteria unrelated to financial need. Various political forces have reinforced the institutional tendency to redirect dollars from the mission of…

This study is the fourth in a series of studies conducted by the American Association of School Administrators on the impact of the economic downturn on schools. AASA launched the series in fall 2008 in response to state budget shortfalls, federal buy-outs and interventions, and a series of additional events characterizing a slowing, stagnant…