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.…

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…

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…

The Commission initiated a funding to review national funding models for higher education led by the National Center for Higher Education Management Systems (NCHEMS). Each institution contributed to the cost of the study and participated in the effort. NCHEMS' key recommendation is to move the funding discussions for higher education away from a…

School district budgets typically hide as much as they reveal. Superintendents are finding this as they discover huge deficits that nobody saw coming. District budgets are opaque by design, and they often mask important facts about resource allocation within a district, as well as about total spending. This paper reports the results of an original…

The Center for Special Education Finance (CSEF)--housed in the American Institutes for Research (AIR) and one of several research centers funded by the Office of Special Education Programs (OSEP), U.S. Department of Education--provides policymakers and administrators at all governmental levels with data, analyses, expertise, and opportunities to…