ERIC Number: ED256265
Record Type: RIE
Publication Date: 1984
Reference Count: 0
Higher-Education Budgeting at the State Level: Concepts and Principles.
Jones, Dennis P.
New approaches to allocating state resources to colleges are discussed. Budgeting and resource allocation principles are considered that: (1) reflect the unique context of higher education; (2) are consistent with sound budgeting and management principles; and (3) represent institutional mechanisms applied at the state level rather than approaches developed expressly to reflect state priorities. To form the basis for a set of first principles for state-level resource allocation, the following concepts are addressed: the link between budgeting, planning, and accountability; governance relationships; production functions in higher education; and key structural components of the budget. The following customary approaches to resource allocation are evaluated in light of these principles and guidelines: incremental budgeting, formula budgeting, base-plus-increment approaches, and categorical or competitive approaches. The changing environment affecting resource allocation and actual and potential responses to the problems involved are also considered, including buffering and decoupling, marginal costing, and using fixed and variable costs. Finally, key recommendations are summarized, and areas where reform of resource allocation may further the aims of schools and state government are identified. (SW)
Descriptors: Accountability, Budgeting, College Planning, Economic Climate, Financial Policy, Governance, Government School Relationship, Higher Education, Resource Allocation, State Aid
National Center for Higher Education Management Systems, P.O. Drawer P, Boulder, CO 80302 ($8.00).
Publication Type: Opinion Papers
Education Level: N/A
Sponsor: National Inst. of Education (ED), Washington, DC.
Authoring Institution: National Center for Higher Education Management Systems, Boulder, CO.