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ERIC Number: ED373681
Record Type: Non-Journal
Publication Date: 1993-May
Pages: 29
Abstractor: N/A
Reference Count: N/A
Expenditure Data and Their Accuracy for Peer Institutional Comparisons.
Barnes, Michael W.; And Others
This study sought to determine if private colleges and universities are accurately reporting budgetary data to the Integrated Postsecondary Educational Data System (IPEDS) of the U.S. Department of Education following guidelines issued by the American Institute of Certified Public Accountants (AICPA) and the National Association of College and University Business Officers (NACUBO). A total of 38 peer institutions were asked to submit their current funds expenditures schedules or other financial statements listing department and activity expenditures. Eleven institutions responded, and only four returned complete schedules with dollar figures (five returned incomplete data). An analysis of data from the nine institutions that provided any information found discrepancies in reporting computing, academic administration, retiree and staff benefits, registration, and campus security and safety. It did not find problems with the reporting of college work-study, alumni and public relations activities, and admissions. An appendix contains NACUBO guidelines for reporting university financial expenditures. Contains 13 references. (MDM)
Publication Type: Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A