Providing a basis to help Alaskans determine future spending levels and priorities, this report traces how the state spent more than $26 billion in general funds from fiscal years 1981 through 1986 before oil prices crashed and brought state revenues tumbling down with them. Figures indicate that cumulative general fund expenditures over the…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…

The purposes of the study were to (1) identify formulas currently used for justifying budget requests or allocating funds for operating expenses of state-supported colleges and universities; (2) provide a comparative analysis of each formula with respect to the functional budget areas recognized, the base and formula factors used, methods of…