This booklet offers guidelines for college and university trustees for managing the institution's endowment funds as they seek to balance efforts to grow the endowment for the institution's future with the need to use these funds to supplement current budget needs. Critical policy issues are identified, such as: the endowment's purpose, maximizing…

The National Science Foundation (NSF) Act of 1950 stipulates that NSF must maintain a program for determining the total amount of money for scientific and engineering research received from federal agencies by each educational institution and appropriate nonprofit organization and to report these data annually to Congress and the President. NSF…

This paper presents a five-year plan for the improvement of Pennsylvania's system of services for people with mental retardation and their families. It was developed over an 18-month period by 70 people, including people with disabilities, family members, advocates, providers of service, legislative staff, and county and state government…

Many graduates who have the academic ability to continue their schooling beyond high school do not enroll in higher education. This phenomenon has been referred to as "talent loss." The challenges involved in financing higher education partially contribute to talent loss and its pervasiveness among poor students, but they fall short of…

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

The reforms currently proposed by educators and policymakers are based on two categories of assumptions: (1) changes in school organization will increase effective use of scarce resources; and (2) choices made by parents and children will effectively "match" students to appropriate learning environments. This paper presents a dynamic model of…

Responses of southern states to revenue shortfalls and their significance for public schools and higher education are examined in this report. Many different actions have been take to address state fiscal problems: most strategies require changes in revenue polices that increase taxes and fees or reallocate funds, and many have mandated spending…

This paper addresses the problem of shaping new strategies in the face of current enrollment declines at many colleges and universities. It describes an approach that applies a long term planning model that can incorporate the short-term realities of lower enrollments and budget constraints with projections for new strategic initiatives. The paper…

This third revision of Central Piedmont Community College's (CPCC's) institutional planning and budgeting guide focuses on expanding the involvement of staff in institutional planning, integrating the college's various planning processes, strengthening communication within the administration, and giving administrative areas more flexibility and…

Current expense tax rates, local current expense revenues, total current expenses from all revenue sources, and expenditures for salaries were analyzed in 16 school districts to review the effects of a state statute that significantly modified the formula of state equalization fund allocation. Twenty-four tables of financial information are used…

This paper addresses the role of college and university class scheduling in meeting the needs of its students. It first discusses the balancing of schedules in order to satisfy not only student needs, but also faculty interests and the administrative concerns relative to facility availability and funding support. Surveys are suggested as a good…

The equity of public school funding in Illinois is investigated in this report. A longitudinal, cartographic methodology examines the county as the unit of analysis for the school years 1972-73 through 1990-91. Findings indicate that Illinois school districts are currently more unequal than when the state equalization aid formula state was adopted…

This digest of a full-length report provides a review of state level budgeting for higher education in terms of the underlying interplay of human and external forces coupled with factors that are present in the budgeting process itself. The environmental context includes historical, political, economic, and demographic factors. These factors…

This report analyzes the impact of the 1992 budget proposed by the Bush Administration on Americans of different income levels. Several of the proposals merit consideration, but the overall impact of the budget would continue to favor upper-income individuals and place lower-income individuals increasingly at risk. The following findings are…

In July 1982, 10 member libraries of the Association of Research Libraries (ARL) were surveyed to obtain information on their existing budget practices. Libraries participating in the study were the University of California, Santa Barbara; University of Chicago; University of Colorado; University of Florida; Iowa State University; Notre Dame…