The Florida Community College Inter-Institutional Research Council (IRC) has developed a computerized budget simulation model which can help administrators determine the general fiscal impact of alternate approaches to resource utilization. This model uses three basic systems and one generalized subroutine, based on the budget requirements of the…

The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

Presented here is a model developed at Santa Barbara City College (California) for assessing vocational and non-vocational program costs. The primary purpose of the project was to compare costs during 1971-72 for these two types of programs. On an institutional average, vocational instructional costs appeared to be higher than non-vocational,…

This report shows in detail how cost analysis of educational programs has been used at the junior college level. The primary objective of the National Junior College Finance Study is to determine the cost of educating a student in a specified curriculum and to utilize these data to demonstrate the relationship of the unit cost of each of several…

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…

A program-based funding model is presented for the California community colleges, using five major categories of programs and services (i.e., instruction, instructional services and libraries, student services, maintenance and operations, and institutional support). Following an executive summary, section I of the report deals with the need for…

Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

Prepared in response to the legislative mandate contained in California's Education Code, this report on program-based funding in the California community colleges recommends criteria and standards for the purposes of making budget requests to the governor and legislature for the colleges and allocating state general apportionment revenues. Part I…

This document is one of five manuals designed to improve management practices in Ohio two-year colleges. Chapter I is introductory and discusses the role of program budgeting in higher education, its objectives, management, and development. Chapter II presents the steps to be taken in developing a program budget--identifying goals and objectives,…

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…

A review is provided of the major fiscal, historic, and management issues influencing the debate about community college finance and governance in California. The report begins with a brief discussion of the major points of difference between the funding mechanisms for the community colleges and for the state's two public university systems. These…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

This unit cost study of the Illinois Community College Board is an annual project involving the direct participation of all community colleges in Illinois. Each college submits data based on course offerings, enrollments, and costs to the Board staff, who in turn check the data for consistency with credit hour claims and financial reports, and…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

This report responds to a request by the Chancellor of the California Community Colleges to analyze the need for and location of a new educational center in the Palmdale area of the Antelope Valley Community College District north of Los Angeles. The failure of Proposition 1C has cast the timing of this and many other college and university…