ERIC Number: ED362127
Record Type: Non-Journal
Publication Date: 1993-Aug
Reference Count: N/A
Higher Education Salary Expenditures by Expenditure Function, FY 1988-1991. Statistics in Brief.
The purpose of the study reported here was to determine whether or not salary expenditures may be driving the rapid increase in higher education expenditures overall. Using data from the Finance Survey of the Integrated Postsecondary Data System, the study examined figures for fiscal year 1988 through fiscal year 1991. The changing relationship between functional expenditures and salary expenditures were analyzed in terms of expenditures per full-time equivalent (FTE) student to account for observed changes in total related expenditures or salaries due to expanding or declining enrollment. The analysis found that for public 4-year institutions small increases in expenditures cannot be attributed to increases in salary. At private colleges and universities salary expenditures make up a smaller proportion of total related functional expenditures than at public institutions. Salary expenditures remained stable in all expenditure categories (except operations and maintenance) at public 2-year institutions. At private, nonprofit 2-year institutions salary expenditures per FTE increased in all related functional categories since fiscal year 1988 led by instructional salary expenditures which increased 14.2 percent. The study concluded that salary expenditures continue to be a major component of total expenditures, and the proportion of expenditures allocated to salaries is increasing. Includes 12 tables. (JB)
Publication Type: Reports - Research
Education Level: N/A
Authoring Institution: Office of Educational Research and Improvement (ED), Washington, DC.