A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Reports on efforts of the University of California and California State University to combine their electrical loads through a joint four-year energy contract and thereby realize significant savings. Recounts difficulties in harmonizing procurement and decision-making processes and the eventual successful outcome. (DB)

Traditional measures of quality are no longer adequate to reflect library excellence and impact. Analysis of an Association for Research Libraries data set showed that there was a relationship between the ARL Index and services; between the number of undergraduate students and services; and between instructional presentations and operating…

The concept of student engagement is receiving increased attention from researchers, higher education leaders, and the general public in recent years. This increased attention represents a shift from the more traditional "resource and reputation" model of academic quality to a model that emphasizes institutional best practices and student…

In a first-of-its-kind survey, the Greaves Group queried more than 900 school administrators last year about technology needs. The result, America's Digital Schools 2006, is a comprehensive look at how schools are adapting to the new world their students inhabit--and how they're going to fund it. This article presents the key finding from the…

We measure the distributive justice preferences of students within eight departments in the faculty of Social Sciences at the University of Turku, Finland. We use the Finnish government's annual budget and its specific appropriations as a proxy to measure the students' underlying preferences. We test whether the type of studies of the respondents…

In this article, the authors present the results of a research study in which they used two national datasets to construct and examine a model that estimates relative faculty instructional costs for specific undergraduate degree programs and also identifies differences in these costs by region and institutional type. They conducted this research…

Governing boards and administrations wrestle with complex endowment policy decisions that will determine current institutional quality and future institutional viability. This chapter presents data from the 2006 NACUBO Endowment Study (published in 2007), divided into the following issues of endowment management: historical returns; endowment…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The United States Department of Education's (the Department's) "Agency Financial Report" (AFR) for fiscal year (FY) 2012 provides an overview of the Department's financial performance and results and detailed information about the Department's stewardship over the financial resources entrusted to it. Additionally, as required by the…

Physical plant costs charged to the operating fund of the provincially-assisted universities of Ontario for fiscal year ending 1986 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic support activities of each university. Statistical data are presented on the following:…

A thorough review of Lane Community College's purchase order system revealed that 62% of all purchase orders processed in 1981-82 were for amounts under $100; that these orders made up only 3.5% of the dollars expended in acquiring materials and services for college operations; and that each purchase order cost the college $75 in supplies and…

Detailed information is provided on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1988. Volume I provides information on the 21 universities and related institutions that receive grants directly from the Government of Ontario. Following a report from the Council of Finance Officers…

Detailed information is provided on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1988. Volume III provides information on physical plant operating expenses at 16 universities and was prepared in conjunction with the Ontario Association of Physical Plant Administrators. Following a…

Actions of the 1985 Virginia Assembly that affected higher education are summarized. Information is included on amendments to 1984-1986 appropriations for operating expenses in all programs, and appropriations for capital outlay. The General Assembly was presented an amended executive budget for 1984-1986 that proposed to reduce higher education's…