This manual sets forth applicable administrative policies and procedures to recipients of discretionary project grants or cooperative agreements awarded by program offices in the Office of Human Development Services (HDS). It is intended to serve as a basic reference for project directors and business officers of recipient organizations who are…

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

The document contains the data files created by a Rand Corporation study on the cost of special education based on information from a 1977-78 national survey of 50 local education agencies in 14 states. The project objective is to improve decisionmaking on special education programing and finance by providing information on the services provided…

The second of three documents of a project designed to help North Carolina counties plan community based status offender programs presents a general planning model. An overview traces five steps of the planning decision process, from determining the importance of status offender needs to the county to making program funding decisions based on…

Information is provided on total costs, cost elements, and other related background aspects of validation research. Cost elements covered were staff time (broken into researcher and clerical, subject matter expert, and research participant), overhead, travel, and miscellaneous costs. Information is reported for 21 studies or groups of studies. In…

Food waste, student rejection of Type A meals, and the difficulty of keeping school food service departments in the black have been the three major problems in the school lunch program. The Las Vegas Fast Food Combo Program provides an answer. By providing the foods students want to eat--foods of the type advertised everywhere--and making that…

A number of important factors require Stanford University to review the progress and future implications of technological innovations in the library for the community of scholars which it serves. These factors include: The general economic climate of the University in 1971 and in the immediate years ahead; The problem of future funding of the…

The operation and methodology of the external financial evaluation of the National Development Programme in Computer Assisted Learning is outlined, and its three-tier approach to costing is described. (Author)

This article proposes a methodology for a cost-benefit analysis of quality circles. The proposed system is based on the accountability principle, and it is conducted at three levels: project, circles, and the entire quality circle system. Flowcharts are included. (Author/CT)

To determine the usage and character of recreation impact fees, a national survey (using a two-stage mail questionnaire) of parks and recreation agencies was conducted. The use of recreation impact fees was observed in 12 states. Details are given as to the various uses. (CJB)

Gifted programing in Nebraska has weathered budget cutbacks through increased teacher awareness of the needs of gifted students, strengthened parent advocacy, and the creativity of educators who learned from previously funded projects. (CL)

A private school administrator describes qualities of effective gifted programs that require minimal funding and suggests ways to ensure program success (such as promoting community support, using elective minicourses as enrichment, and allowing students to share course development responsibilities). (CL)

Argues for the preservation of school athletic programs. (WD)

Introduces this topical issue on costs in higher education with an overview of the economics of higher education. Considers various types of supplier costs (opportunity versus accounting costs), various ways of determining costs (cost accounting, statistical estimation, and modeling), and factors that influence supplier costs (environmental…