This report provides comparative information derived from a national sample of 516 public two-year colleges, highlighting financial statistics for fiscal year, 1992-93. This report provides space for colleges to compare their institutional statistics with national sample medians, quartile data for the national sample, and statistics presented in a variety of formats including tables, bar graphs, and pie charts. The seven sections of the report discuss the following topics: (1) background, objectives, peer groups, ordering reports, obtaining specialized data analyses, and responding to and using the report; (2) limitations of the study and explanations of methods, which includes a section attempting to dispel the myth of the "typical" institution, and sections on calculations; interpretation of proportions, medians, and quartiles; means; and definitions of terms; (3) participation by state and region; (4) revenues per credit full-time equivalent (FTE) student; (5) expenditures per credit FTE student and selected expenditure ratios; (6) credit FTE students per FTE staff and part-time FTE staff; (7) student characteristics (i.e., credit units enrolled, hours attended, and class level); and (8) class size. Appendixes include a list of participating colleges and their peer group classification, and a user's survey for rating the report. (KP)