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ERIC Number: ED458895
Record Type: Non-Journal
Publication Date: 1999-Aug
Pages: 300
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: N/A
An Analysis of Functional Budget and Expenditure Patterns and Revenue Sources of Tennessee's Public Community Colleges from 1988-89 through 1997-98.
Jordan, C. Julian
The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The E&G budget is comprised of seven major functional categories that include instruction, public service, academic support, student services, institutional support, operation and maintenance of plant (O&M) and scholarships and fellowships. In 1989, 21% of revenue sources were from student fees, while 73% came from state appropriations. In 1998, 30% of revenue came from student fees and 66% from state appropriations. The paper presents nine conclusions. Highlights include: (1) expenditures on direct instruction were slightly higher in 1997-98 than in 1988-89 (65% versus 64.5%); (2) institutional size had some bearing on the percentage of funds allocated for direct instructional support; (3) technical colleges expended a greater proportion of their budget on direct instruction than did the community colleges; and (4) in comparison with national data, the financial trends relative to the Tennessee schools are favorable in terms of efficient operations if these operations are measured in terms of direct instructional resource allocation. The report makes five recommendations, as well as additional recommendations for future study. (Includes 63 tables.) (NB)
Publication Type: Dissertations/Theses - Doctoral Dissertations
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Tennessee