The Department of Education, Division of Community Colleges and Workforce Preparation, has prepared this report in response to the Skilled Iowa and Job Creation Fund legislation related to the state appropriation for Adult Basic Education and Adult Education Literacy (AEL) Programs (260C.50) This report was coordinated by the Department with the…

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)

The costing procedures in this manual have been selected to give postsecondary educational institutions a way to determine the full cost of resources used in achieving institutional objectives. The procedures have been tested by a limited number of institutions within a wide range of activities, and are being released in a filed review edition at…

In most educational literature, the subject of costs has been isolated from curriculum, personnel, and program effectiveness. A dichotomy has existed between fiscal and curricular decision-making. The Resource Cost Model (RCM) was designed to help policymakers measure to what extent differences in the costs of educational services are attributable…

This paper discusses the origin of the additional cost factor as a way of calculating a district's compensatory education categorical aid units. This method helps to determine the amount of State aid to the district on the basis of the number of eligible students within a special needs category. The potential effects of State compensatory…

Demands for educational cost accountability and containment call for careful analysis of costs in delivering special services. Discussed are problems in compiling state and local educational expenditures; methods of categorizing costs between regular and special education; and the Resource Cost Model, which utilizes a program as its unit of…

The State University of New York's (SUNY) Budget System and the Course and Section Analysis (CASA) System, which were developed to ensure accountability at the campus level, are described. Problem areas and resulting inaccurate and potentially misleading information are examined for the 12 state university colleges. The Budget System and CASA…

A guide to cost studies in higher education is presented, with emphasis directed to the response of a four-year public institution to an externally mandated cost study. Cost studies are usually requested to guide budget allocations, either from an internal campus need or from outside pressures. Although much effort has been expended by various…

This report describes the current spending priorities of the Milwaukee (Wisconsin) Public Schools (MPS) and suggests how the same amount of money could be better spent on educating children. The report's major findings include the following: (1) of an average $6,451 expenditure per MPS pupil in 1989-90, only 26 percent finds its way into the…

Presented in this report is a study of the North Carolina school finance system and related areas and recommendations for assuring more equitable financial support for an equal educational opportunity for every child in the State. An overview of the Commission's study is provided. Certain aspects of the public school system in North Carolina are…

The development and use of program outcomes data can be an important, positive institutional asset as external higher education agencies more frequently require institutions to provide evidence of outcomes in return for resources. Arguing that more and better research needs to be done on the outcomes of community college education, this document…

This statewide study achieved the following objectives: (1) It developed a methodology for conducting a benefit-cost analysis of vocational education programs in Florida; (2) It examined, compared, and analyzed public and private costs and benefits of four Florida vocational programs, (3) It compared public and private benefits and costs for…

The Office of Program Analysis and Government Accountability (OPPAGA), an office of the Florida Legislature, reports on the implementation by Florida's Division of Community Colleges of OPPAGA's recommendations in a 1999 report. This progress report defines the mission of Florida's Community College System as: (1) providing lower-level…

This summary of the 1973-74 Michigan Cost-Effectiveness Study describes the results of an exploratory inquiry into compensatory education reading programs in forty-eight Michigan schools. The study is said to have as its purpose the development and implementation of evaluation techniques to determine what educational practices bring about changes…