A plan that would consider the private non-profit educational institution as a profit-making concern and tax it accordingly. (Editor)

Discusses incremental SBM budgeting and answers questions regarding resource equity, bookkeeping requirements, accountability, decision-making processes, and purchasing. Approaching site-based management as an incremental process recognizes that every school system engages in some level of site-based decisions. Implementation can be gradual and…

Facing severe budget reductions in 1991 despite institutional restructuring in response to budget cuts in the mid-80s, the Chancellor's Ad Hoc Budget Planning Group at the University of Alaska Fairbanks (UAF) proposes a process for fiscal change while aiming to retain institutional excellence. A first section states the current problem, reviews…

The development of program discontinuance guidelines and their implementation at the University of Michigan is described. Draft policy guidelines from the University of Pittsburgh, Michigan State University, and University of Wisconsin, and guidelines on academic freedom and tenure from the American Association of University Professors (AAUP) were…

This paper focuses on the concerns associated with the use of systems analysis in higher education. One fear is that systems analysis will increase the need for centralized authority and highly structured activity, thus contributing to further alienation and dehumanization. A second objection pertains to the increased requirement for specifying…

The University of Lancaster's five-year development plans (1972-1977) that were submitted to the University Grants Committee are reviewed. Events that have caused significant changes in the plans, including inflation and the change in student choice of majors, are related, and the usefulness of the University's planning processes is assessed. (JMD)

College health services are examined regarding (1) their relation to financial constraints on higher education in general; (2) the need to adjust to these restraints; and (3) the need to develop broader missions for the health service as an integral part of the institution. (MJB)

Five State courts have handed down decisions which may have nation-wide impact on the manner in which tax revenues are raised and allocated for public education. (DM)

A new approach to college financial self-assessment is described that focuses on changes in resources as the indicators of the institution's flexibility to respond to changes in its environment. The model is designed so that assessment results can be easily communicated within and outside the institution. (MSE)

Reports the results of a national survey of school board members' opinions about what parts of school district budgets could be cut in the face of a hypothetical 30-percent reduction in funds. First to go would be "executive administration" expenses. (JM)

Only four states (New Jersey, Illinois, New York, and California) have specific physical education requirements for all grades. This article argues for eliminating mandatory physical education programs as a cost-effective means of increasing instructional time and allowing more parental choice in determining their children's academic schedule.…

A discussion of rationale and techniques for protecting high-quality faculty and administrators during a period of reduced resources looks at the administrator's role as leader in quality control, finding an alternative to halted growth, identifying key administrative and academic personnel, defining shared goals, and finding needed funds. (MSE)

This publication presents case studies of 10 colleges and universities that developed creative approaches to resource allocation in order to confront the fiscal realities facing higher education. The case studies describe strategic review and planning efforts in times of fiscal austerity. They look at streamlining, but also explore permanent…

Labeled a "citizen assessment," this study evaluates the effects of Massachusetts 2-1/2 during the first year after its enactment. The law limited taxes and changed laws relating to school budgets. The study focused on two areas: (1) the effect of loss of fiscal autonomy on school budgeting procedures, and (2) the changes in school…

A discussion is presented of the process of resource allocation and the use of performance indicators in public sector higher education in Britain. First, background is presented on the method of providing resources to institutions of advanced further education (AFE) and non-advanced further education (NAFE) on the basis of pooled recurrent…