This report, the 15th in an annual series, provides comparative information derived from a national sample of 544 public two-year colleges, highlighting financial statistics for fiscal year 1991-92. The report offers space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the national sample; and statistics presented in various formats, including tables, bar graphs, and pie charts. Sections of the report discuss the following topics: (1) the background, objectives, and peer groups participating in the study, and methods for ordering reports, obtaining specialized data analyses, and responding to and using the report; (2) limitations of the study and explanations of study methods, including a consideration of the myth of the "typical" institution, and subsections on calculations, interpretation of proportions, medians and quartiles, means, and definitions; (3) categorization of the participating colleges by state and region; (4) revenues per credit full-time equivalent (FTE) student, and by revenue source; (5) expenditures per FTE student, and by academic and support function; (6) staffing data, including credit FTE student per FTE staff (grouped by staff function), and full-time to part-time staffing ratios; and (7) student characteristics, including credit classes distribution by class size, racial/ethnic status, age, gender, credit units enrolled, hours attended, and class level. Appendixes provide a list of participating colleges and their peer group classification and a user's survey for rating different aspects of the report. (PAA)