School district budgeting is a daunting process. To help administrators, board members, and teachers who are not as knowledgeable on the subject as they feel they need to be, a practical manual on the budget-development process is offered here. Three themes are established early in the book: "budgeting is planning"; "administration in budgeting is…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

This booklet is designed to assist state leaders as they develop their process for allocating funds to schools. It suggests components of a state-allocation process that are based on research and field experience with successfully implemented comprehensive school-reform (CSR) models. The document provides guidelines for defining the eligibility of…

A study identified misconceptions about resource allocation for teacher salaries that generate distrust among stakeholders, and the study examined an Arkansas legislative response to that distrust. Methodology consisted of three questionnaires. The first one was administered to the state financial director/coordinator in each state department of…

This manual endorses and adopts the sector-assessment approach for planning and managing the allocation of educational resources. Chapter 1 presents the manual's goals. Chapter 2 describes the manual's content and information sources, explains the term "sector assessment," identifies the groups that benefit from recommendations made by…

These hearings examined testimony on the practice of academic earmarking by the U.S. Congress, the process of allocating federal funds to academic projects or institutions based upon the influence of one or more members of Congress who favor the funding, rather than on the specific merits of the project or institution. Oral and written testimony…

This paper presents results of a study designed to determine whether each university in Florida's State University System (SUS) was being treated fairly by the funding methodologies used by the Legislature and the Board of Regents (BOR). The paper provides an examination of the generational formulas used by the Legislature and the BOR that result…

This report presents results of a study investigating the process used by the Board of Regents (BOR) for developing its legislative budget request, as well as the process used by the BOR for allocating appropriations among the universities. The report also includes an assessment of the extent to which funds are allocated on an equitable basis for…

This paper documents how the University of Oklahoma developed discipline cost indices which it then used in its budget allocation process. In order to overcome the interinstitutional comparison problems between universities which use different reporting and accounting methods, discipline cost indices were derived using data collected through the…

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…

With the goal of providing professional development resources for enhancing faculty research productivity, Washburn University (Kansas), which employs about 250 full-time faculty, developed a program that allocates institutional funds through a peer review process. The fund's peer review process has involved two committees, a Faculty Research…

In order to develop a financial plan for and identify constraints on the production of distance learning materials, a total human resources development (HRD) plan must be produced, and endorsed by the highest level of management. The HRD plan sets out the human resources needed to secure the organization's future in terms of people and their…

Among the many reasons why college and university costs are rising are factors internal to the institutions which hold down productivity. Most efforts to improve productivity usually fail because they do not introduce new energy or information from the outside. In order to improve productivity, formal, non-quantitative evaluation should include a…

This paper and the accompanying data describe health-related expenditures made by Michigan state government agencies from fiscal year 1978 through fiscal year 1984. Expenditures represented in the data include resources received from the federal government. (The data exclude certain expenditures which might be considered health-related, such as:…

Indexing is a tool that can be used with longitudinal, quantitative data for analysis of relative changes and for comparisons of changes among items. For greater accuracy, raw financial data should be deflated into constant dollars prior to indexing. This paper demonstrates the procedures for indexing, statistical deflation, and the use of…