The database of school district budget information developed by Educational Research Service provides a means for comparing local school budgets nationwide. The data, classified by per pupil expenditure, show average percent of budget allocated to various categories, personnel budget allocations, and regional variation in the pattern of funding…

Discusses study that evaluated the effectiveness of a videoconferenced course delivered from a studio classroom for distance education. An introductory accounting course at Mount Saint Vincent University using Distance University Education via Television (DUET) is described, hypotheses tested on the three treatment groups are explained, and…

Discusses issues to consider in managing school space. Among these are the program-plan-budgeting system (PPBS), deferred maintenance of aging buildings, and state involvement in facility financing. (MLF)

Ways to enhance learning by both at-risk and underachieving students in upper-level accounting courses were studied at Morehead State University (Kentucky), based on the concepts of metacognition, self-regulated learning, and self-efficacy. It was hypothesized that students experience self-regulated learning when they reproduce problem solutions…

This handbook begins with a history of funding in California's community colleges, explaining that financial support for community colleges has evolved over the years, as have the colleges themselves and the purposes they serve. Following this history of funding is a discussion of 1988's Proposition 98, which guaranteed annual funding and revenue…

Results from a study in three Tennessee counties to determine the attitudes and opinions of Black farmers toward ownership of rural land indicated that, while there are many reasons for the decline of Black rural landowners in the South, these landowners badly need real estate (legal) information and education. (MF)

Results of a National Association of College and University Business Officers survey concerning tuition discounting policies found that one-third of higher education's stated revenue stream consists of phantom dollars, with less than 10% of students paying published tuition. Data on freshman and other discounting rates, financial aid strategies,…

An approach to fiscal accountability used at Emporia State University (Kansas) demonstrates how a student academic advising center can improve fiscal stability by increasing retention and graduation rates, thereby increasing enrollment-based appropriations. The method links retention and graduation figures and trends for each year and trends in…

The current higher education context for "Campus Financial Systems for the Future," a guide for college administrators that identifies structures and approaches for financial systems adaptable to different needs, is discussed. The guide was developed by the National Association of College and University Business Officers (NACUBO) and the…

A survey of 90 colleges and universities found that 40 percent have internal audit departments. Information on auditor time allocation, salary ranges, departmental independence, and auditor roles and responsibilities was collected. A summary analysis by type of institution (large, small, research, nonresearch, public, independent, four-year,…

Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

Kent State University (Ohio) Regional Campuses have conducted surveys of their applied business associate degree graduates in office management, accounting, business management, and their employers. Responses indicated the need for computer literacy appropriate to the employment situation. In addition, instructors of traditional liberal arts…

Today many community colleges are faced with a multitude of financial problems that threaten the stability of their educational and operational programs. These problems include decreases in funding, rising costs, outdated funding formulas, and volatile enrollment patterns. The extent to which individual community college leaders understand these…

This report presents the results of a U.S. General Accounting Office (GAO) review of lender and Department of Education controls over the accuracy of lender-submitted quarterly billings under the Federal Family Education Loan Program, also known as the guaranteed student loan program. It reports that both lenders and the Department of Education…

This report provides financial information on 22 universities' church-related, federated, or affiliated colleges, universities or seminaries who receive grants from the provincial government of Ontario, Canada. Data tables focus on tables are in the following categories: (1) Combined Revenue and Expense and Changes in Fund Balances; (2) Revenue…