The Federal Pell Grant program, authorized by Title IV-A-1 of the Higher Education Act of 1965, (HEA; P.L. 89-329), as amended, is the single largest source of federal grant aid supporting undergraduate students. The program provided approximately $26 billion in aid to approximately 6.1 million undergraduate students in FY2021. Pell Grants are…

This report provides descriptions of key elements of the Pell Grant program and information on recipient demographics, award levels, award value, program costs, and program funding prior to the effective date of the Free Application for Federal Student Aid (FAFSA) Simplification Act (FSA). For information on key changes authorized by the FSA that…

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2006 interest payments fore refunded debt. Attached schedules calculate the allocable interest for each…

According to any accounting method, ERP investments are among the largest single concentrated investments in dollars and human resources ever made by higher education in any area.

This document illustrates one approach to the preparation of an instructional program budget and how it might be used to enhance the allocation of scarce resources in higher education. The ideas presented here are intended only as an introduction and will provide the reader with a brief overview of program budgeting as the term is currently used…

To solve the problems of cost identification and allocation in an extended education office, a segment margin approach was used. (Segment margin is the difference between revenues and traceable direct costs.) Courses could be evaluated by segment margin rather than net income, since allocated indirect costs are not controllable by the individual…

A small university's health services program has coped with inflation and budget restrictions without damaging its program by: attracting and maintaining good, efficient staff; eliminating minor services; cooperating with a student advisory board; and broadening its enrollment base. (CJ)

Costs involved in certificate programs are examined in terms of direct expenses, staff, and institutional overhead. The discussion includes the income potential of such programs and start-up and maintenance expenses. (SK)

Broad guidelines are presented for making budget allocations based on approximate impact that changing program enrollments have on each unit's budget, the dollar impact on the unit's budget for faculty position changes, costs of specific program change, and revisions in the base budget, which may be made by requiring justification for refunding.…

Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…

This report describes the Department of Education's process for estimating costs of the Pell grant program, which provides grants to financially needy students pursuing a postsecondary education. The Department uses a three-step process to develop its Pell grant budget estimate: a computer cost model incorporating over 30 economic indicators, a…

The President of the Association of American Law Schools argues that the quality of legal education can be maintained and even improved without salary or service reductions. He suggests a building block curriculum of first-year foundation courses leading to advanced work in four or five basic areas of law. (JT)

The capital improvement program presented to the Regents of the University of California comprises charts and graphs depicting--(1) the basic academic elements which influence the program, (2) basic elements of cost, (3) the scope of the total program in dollars, and (4) the management of the program from the inception of a project through design…