This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

This report provides an overview of educational financing in Minnesota. It describes how support for elementary and secondary education in the state comes through a combination of state-collected taxes and locally controlled property taxes. Revenue to the school districts is received in three major categories: state education-finance…

This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

Public education financial data obtained from South Carolina local school district audits and the State Department of Education for fiscal year 1988-89 are provided in a standardized format. Caution is recommended when comparing financial data in this report with earlier years as several reporting changes were incorporated that are not comparable…

This report describes two alternative approaches to measuring resources in K-12 education. One approach relies heavily on traditional accounting data, whereas the other draws on detailed information about the jobs and assignments of individual school personnel. It outlines the differences between accounting and economics and discusses how each…

This study examined costs of providing care by undergraduate dental students in dental school clinics. Cost estimates for each procedure were compared to fees charged, determining net cost of providing care. The model is recommended for improving clinic efficiency in this and other dental education clinical settings. (MSE)

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

The Unit Cost Study is an annual project involving the direct participation of all public community colleges in Illinois. Each college provides basic data on course offerings, enrollments, and costs in each instructional area to the Illinois Community College Board, which checks the data for consistency with apportionment claims and financial…

To gauge how its schools are performing, the state of Utah produces a statistical and financial data report each year; the results of the 1994-95 report are presented. The report is divided into three parts: a statistical section, statewide revenue/receipts, and statewide expenditures/disbursements. The data in the first part feature statistics on…

This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…

This volume provides supplementary data to the annual report for 43 provincially assisted universities, colleges, and church-related institutions of higher education in Ontario, Canada. The information includes further details concerning various sources of revenue, including grants from the major funding agencies of the federal government, as well…

The Government Performance and Results Act of 1993 called for the U.S. Department of Education to prepare an Annual Performance Plan which links the Department's budget request with its Strategic Plan. To meet that directive, Volume 2 of the Department's Strategic Plan for 1999 is presented here. It includes the program performance plans that…

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…