The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

Developing return-oriented green revolving funds (GRFs) is a rapidly growing trend at colleges and universities. A green revolving fund (GRF) is a special account designated for investment in on-campus projects that improve energy efficiency or decrease material use. GRFs invest in a variety of cost-saving initiatives, resulting in significant…

School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

Governing boards and administrations wrestle with complex endowment policy decisions that will determine current institutional quality and future institutional viability. This chapter presents data from the 2006 NACUBO Endowment Study (published in 2007), divided into the following issues of endowment management: historical returns; endowment…

Principal budgetary approaches underlying the allocation of instructional resources to an institution of higher education to maintain its continuing programs are briefly considered from several standpoints, and an alternative approach is developed. The constrained ratio approach is conducive to innovation but maintains resource control. (LBH)

Describes different types of mental health care reimbursement for the chronically mentally ill, noting that every method of reimbursement carries different response incentives and disincentives for providers and patients. Frames an analysis of long-term care financing models that may have heuristic value for systems of public care for this…

Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…

This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

This paper reconceptualizes the purposes of education's budget envelope. Citing numerous examples of how policymakers consider resource allocations apart from the main concerns of individual programs, the people reallocations affect, and education's most important programs, it suggests that policymakers and finance officers reemphasize program and…

The purpose of this study and its succeeding editions is to report higher education price information on a continuing basis until a more formal effort in this direction is initiated by the federal government or by interested private organizations. Consideration is given to the uses and limitations of price indexes, expenditure grouping for pricing…

This preliminary edition bibliography was designed as a working tool for librarians who require a representative collection of references on library budgeting, cost effectiveness, costing, fees, funding, insurance, prices, and financial management generally. It contains entries for 850 English language documents on economic aspects of information…

In this report, the Canadian Community College Association (CCCA) offers its rationale for urging the government of Canada to increase transfer payments to the provinces in support of postsecondary education by $2 billion per annum, as well as making an additional increase in transfer payments that would contribute to the future expansion of…

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

This book presents a collection of essays from prominent administrators and influential thinkers in higher education who offer their prescriptions for responding to the challenges imposed by higher costs and reduced revenue expectations. Innovative improvements in the operating efficiency in such areas as administration and support services,…

Based on a study of the component parts of the mental health continuing education system, this publication presents guidelines for the following fiscal functions: determining funding needs, obtaining funds, budgeting funds, expending funds, and cost accounting. In addition to considering these components, the guidelines explore principal issues in…