Indirect costs of sponsored research projects and educational programs are as necessary as are the direct costs. This report demonstrates that they are real costs and that sponsors such as the Federal Government receive more than equitable treatment in the computation and application of indirect costs. The areas discussed include: the computation…

Information was sought from all states and the District of Columbia regarding the experience of unanticipated revenue shortfalls resulting in executive or legislative actions to modify postsecondary education appropriations and/or budgets for 1981-1982, 1982-1983; and the actions being taken in the postsecondary education community in response to…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

Areas in which program evaluation is available and the manner in which it is carried out are examined. They include: (1) the use of professional analysts for technical needs and requirements; (2) the use of market price to measure efficiency of business services; (3) the use of management evaluation programs prepared by outside agencies; (4) the…

The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year…

This report, from the National Association of College and University Business Officers' (NACUBO), is the nineteenth in a series of comparative data studies of public two-year colleges. A result of an intensive six-month study involving 252 community colleges, it contains financial and other statistics for fiscal year 1997-98. Report highlights…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

The unusually high rate of inflation has produced a clear demand for more vigorous government action to lower the rate of price increase, including increases for health professional schools. The concern coincides with Congressional debate surrounding the renewal of the entire structure of federal support for the education of physicians, dentists,…

The history of Illinois community college operating finance policy is traced from July 1964 with the establishment of a semester hour flat rate grant (FRG) through the following: an equalization formula in addition to the FRG; supplemental non-business occupational grants; supplemental appropriations during a sudden enrollment increase;…

The value of microcomputer modeling tools and spreadsheets to help college institutional researchers analyze proposed capital projects is discussed, along with strengths and weaknesses of different software packages. Capital budgeting is the analysis that supports decisions about the allocation and commitment of funds to long-term capital…

Policy recommendations regarding free tuition for the City University of New York (CUNY) as proposed by the Committee for Public Higher Education, (CPHE), and a research report by Richard Rothbard, are presented. Based on Rothbard's investigation, "The Cost of Tuition: A Study of the City University of New York," CPHE recommends the…

Current federal student financial assistance programs are described, and their impact on access to and choice of postsecondary education are assessed. In addition, recommendations and policy options for promoting educational opportunity are offered. Findings of the following eight studies are analyzed: (1) changes in college attendance and student…