ERIC Number: ED404925
Record Type: RIE
Publication Date: 1996
Budget Handbook for College Faculty and Staff. To Promote Academic Justice and Excellence Series.
Dubeck, Leroy W.
This handbook, written primarily to help faculty members with little prior experience in college or university budgeting, provides a self-help approach to basic budgetary matters. It describes the kinds of funds and other accounting terms found in college and university budgets as well as the accounting principles governing colleges and universities. There are also descriptions of the major components of an institution's income such as federal, state, and local appropriations (including formula funding), tuition grants and contracts, gifts, and sales and services of auxiliary enterprises such as institution-owned hospitals. It also considers factors in projecting future income such as demographics in relation to enrollments and such major components of an institution's expenditures as instruction, research, public service, academic support, student services, institutional support, operation and maintenance of physical plant, scholarships, auxiliary enterprises, and hospitals. The constraints of the typical budget are described such as personnel and other mandated expenses. The guide defines fiscal crisis, distinguishes fiscal crisis from a reallocation of funds, and details strategies for dealing with such crises. There is also a summary of sources for budgetary information about a given institution. Two appendices include an annotated bibliography of 10 items and the National Education Association Policy Statement on Part-Time, Temporary, and Non-Tenure Track Faculty Appointments. (Contains 26 reference notes.) (JLS)
Descriptors: Budgets, College Administration, College Faculty, College Planning, Financial Exigency, Financial Policy, Higher Education, School Accounting, Teacher Participation
NEA Professional Library, P.O. Box 509, West Haven, CT 06516-9904 (nonmembers: $25 plus shipping and handling).
Publication Type: Guides - Non-Classroom
Education Level: N/A
Audience: Teachers; Administrators; Practitioners
Authoring Institution: National Education Association, Washington, DC. Office of Higher Education.