DOCUMENT RESUME

ED 119 590 HE 007 331

TITLE Educational and General Expenditures of MemberColleges.

INSTITUTION Southern Association of Colleges and Schools,Atlanta, Ga. Commission on Colleges.

PUB DATE Dec 75NOTE 25p.; Appendices may reproduce poorly due to print

size

EDRS PRICE MF-$0.83 HC-$1.67 Plus PostageDESCRIPTORS Budgeting; Comparative Analysis; *Educational

Economics; Educational Finance; *Expectancy Tables;*Expenditures; *Higher Education; *OperatingExpenses; Profile Evaluation; Resource Allocations;Statistical Analysis

ABSTRACTThis document provides normative fiscal information

to assist institutions in identification of emerging trends in theallocation of financial resources. These data do not representminimums, but are composite perspectives of the operationalcharacteristics of all institutions in the respective enrollmentcategories for each level. Tables cover: (1) distribution of memberinstitutions by level, enrollment, and governance; (2) totaleducational and general expenditures per FTE student; (3 to 14) thepercentage of total Educational and General (E S G) expended at eachlevel of institution for each classification: instructional anddepartmental research, libraries, operating and maintenance of plant,organized activities related to educational department, sponsoredresearch, other separately budgeted research, sponsored programs,extension and public service, student services, geheraladministration, general institutional expense, and student aid; and(15 to 19) summaries for all E E G elements for a given level ofinstitution. (Author/KE)

***********************************************************************Documents acquired by ERIC include many informal unpublished

* materials not available from other sources. ERIC makes every effort ** to obtain the best copy available. Nevertheless, items of marginal ** reproducibility are often encountered and this affects the quality ** of the microfiche and hardcopy reproductions ERIC makes available ** via the ERIC Document Reproduction Service (EDRS). EDRS is not* responsible for the quality of the original document. Reproductions ** supplied by EDRS are the best that can be made from the original.***********************************************************************

Educational and GeneralExpenditures

ofMember Colleges

DEPARTMENT OF HEALTHEDucaitoN a WELFARENATIONAL INSTITUTE OF

EDucartON

" "4' ttt, h REPRO." XA L' uE F .EL F ROMt 1" Oh

' Ft, % t JR ORIN,ONSv".. ,t E PVPRE-%'' ".. it45tjTE OF

POt Cr,

COMMISSION ON COLLEGESSouthern Association of Colleges and Schools

December, 1975

2

CONTENTS

V

List of Tables

1

Foreword

3Introduction to the Tables

5The Tables

23Appendices

3

LIST OF TABLES

Table I. Distrilvtion of Member Institutions by Level, Enrollment,and Governance 6

Table II. Total Educational and General Expenditures per FTEStudent 6

Tables III - -XIV display the percentage of total E& G expended at eachlevel of institution for each account classification.

Table III. Instruction and Departmental Research 8Table IV. Libraries 8Table V. Opeiation and Maintenance of Plant 9Table VI. Organized Activities Related to Educational Departments 9Table VII. Sponsored Research 10Table VIII. Other Separately Budgeted Research 10Table IX. Other Sponsored Programs 11

Table X. Extension and Public Service IITable XI. Student Services 12Table XII. General Administration 12Table XIII. General Institutional Expense 13Table XIV. Student Aid 13

Tables XVXIX display summaries for all E & G elements for a givenlevel of institution on a single page.

Table XV. Level I 15Table XVI. Level II 16Table XVII. Level III 17Table XVIII. Level IV 18Table XIX. Level V 19

4

v

FOREWORD

To the membership of the College Delegate Assembly:

A 1972 Commission on Colleges proposal directed that a study be made ofinstitutional Educational and General (E & G) expenditures in order to bringthe table of median E & G expenditures contained in Illustration 4 of StandardIV of the Standards of the College Delegate Assembly up to date. Acting onthis direction, a representative committee of business officers was convenedearly in the spring of 1975. This committee made certain recommendationsfor changes in the text of Standard IV and also recommended that the tablecontained in Illustration 4 be removed and that a separate publication bedeveloped to includeup-to-date and expanded information.

This separate publication has been developed. It presents the compilationof "normative fiscal information" which the proposed revision of Standard IVreferences. It is felt that this information should be published on an annualbasis for the benefit of the membership.

The staff of the Commission on Colleges has spent many hours in theanalysis and preparation of the data contained in this publication. The Com-mission wishes to express thanks to the many institutions which have sub-mitted information on a timely basis and have thereby made this publicationpossible. Special acknowledgement is given to the efforts of Dr. James Mont-gomery, Director of Institutional Research at Virginia Polytechnic Instituteand State University, who provided assistance in the development of thispublication.

GORDON W. SWEET, EXECUTIVE SECRETARYGROVER J. ANDREWS

BARRY L. MELLINGER

VIRGINIA B. DARNELLEARL A. HELGESON

BENNETT J. HUDSONARTHUR E. SCHLUETER

HAROLD E. WADEJOHN T. WYNN

INTRODUCTIONTO THE TABLES

It is the intent of this publication to provide normative fiscal informationwhich will assist institutions in recognizing emerging trends in the allocationof financial resources. It is hoped that attention will be focused on how re-sources are allocated as well as on the quantity of resources, which, of course,must be sufficient to meet the needs of the institution.

Using the information contained in this publication, it is possible for aninstitution to determine how other institutions of the same size and level areallocating financial resources. In order for an individual institution to com-pare itself with the information contained in this publication, the institutionneed only express each of the various elements of its E & G expenditures as apercentage of total E & G budget (excluding Transfer Accounts and AuxiliaryEnterprises) and compare these percentages with the appropriate table.

It is also probable that visiting and standing committees of the Commis-sion on Colleges will find several applications for the data. A committee maywish to use the information contained in this publication as a guide in makingjudgments about institutions. For instance, if an institution falls below the25th percentile in any expenditure category, a committee may wish to makespecific inquiry as to the reasons why. It should be emphasized that thesedata do not represent minimumf, but are composite perspectives of the opera-tional characteristics of all institutions in the respective enrollment categoriesfor each level. Care should be exercised that the setting: purpose, and historyof an institution be taken into account when judgments based on these dataare made.

For the past several years, in response to the statement in the Standards ofthe College Delegate Assembly which says that an institution's level of finan-cial support shall be measured in terms of E & G expenditures per FTEstudent, the Commission has requested information from institutions in theform of an annual report that includes enrollment and fiscal data, as well asother information such as degree levels, number of programs, and librarycharacteristics. This report is used for many purposes, including the calcula-tion of institutional dues and the classification of institutions by level ofofferings.

This report form, which the Commission refers to as the "InstitutionalProfile" (IP). is normally mailed to institutions in June. Institutions are re-quested to return the IP form by September. The IP requests confirmation ofdata currently on file on computer tapes and provides the opportunity for aninstitution to update and correct the basic information on file with the Com-mission. It is from this annual IP report that the fiscal information summarizedin this publication has been gathered.

3

The reporting format contained in the Institutional I'rofile is essentiallythat suggested by the National Association of College and University Busi-ness Officers (NACUBO) and the Higher Education General InformationSurvey (HEGIS). The IP report, when sent to an institution, provides thefiscal data submitted by the institution for the two prior fiscal years and re-quests that necessary corrections be made. The report also requests thatfiscal information for the most recently completed fiscal year be provided.The data classifications for fiscal information (Appendix A) are essentiallyin the form of the chart of accounts as recommended by NACUBO.

There is a possible limitation regarding accuracy of data which is imposedby budget classification of E & G expenditures (see Appendix A). There isobvious latitude in determining to which account a particular type of expendi-ture should be entered. There are, in all probability, situations where differentaccounts could have been used which would result in changing the proportionof a budget expended for a given category of expenditure.

Current fiscal information from 620 member institutions was incorporatedinto the tables which follow. Quartiles were selected as the descriptive statis-tics because of their relative simplicity and clarity of presentation and thecharacteristic of being unaffected by extreme values.

The first quartile (Q1) is the 25th percentile or that point in the distribu-tion below which 25q of the values fall. The second quartile (Q2) is the 50thpercentile (or median), i.e.. point in the distribution below which 5r,of the values fall. The third quartile (Q3) is the 75th percentile, i.e., thatpoint in the distribution below which 75% of the values fall.

The Commission found it necessary to eliminate some of the data summari-zations. In instances where there were a limited number of institutions, certainvalues are not presented because there were too few institutions to treatproperly using quartiles or to protect the anonymity of institutions. Otherconditions that led to the elimination of data summaries included char-acteristics of some highly specialized institutions or unusual circumstancesaffecting a class of institutions. Finally, some data were eliminated whenthere were apparant data anomalies that, in the subjective judgment of thestaff, deserved additional study before presentation.

4

THE TABLES

TABLES 1 and 11

le

Table I is a display of the membership by level,enrollment, and whether public or private. Table IIdisplays the E & G expenditures per FTE student (indollars) at the 25th, 50th, and 75th percentiles. Table IIwas constructed by dividing the total credit and non-credit FTE enrollments(see Appendix B) reported by aninstitution into the total E & G expenditures (exclud-ing the Transfer Accounts andn Auxiliary EnterpriseAccounts) reported by that institution (see AppendikA). These institutions were then classified by level andenrollment category and arrayed from low to highdollar amounts within these classifications. From thesearrays, the quartile values were determined.

LEGEND:

Level I Associate degrees, certificatesLevel II Bachelor's degree onlyLevel IIIBachelor's and master's degrees (may include

Specialist in Education)Level IVBachelor's, master's, and doctor's degrees

(may include Specialist in Education)Level V Graduate or professional degrees only

Qt: First quartile = 25th percentileQ2: Second quartile = 50th percentile = medianQs: Third quartile = 75th percentile

N = Number reporting

* Indicates insufficient information available .

8

TA

BL

E I

Dis

trib

utio

n of

Mem

ber

Inst

itutio

nsB

y L

evel

, Enr

ollm

ent,

and

Gov

erna

nce

1974

-75

EN

RO

LLM

EN

TLE

VE

L I

LEV

EL

IILE

VE

L III

LEV

EL

IVLE

VE

L V

ALL

LE

VE

LS

CA

TE

GO

RIE

SPu

blic

Priv

ate

Tot

alPu

blic

Priv

ate

Tot

alPu

blic

Priv

ate

Tot

alPu

blic

Priv

ate

Tot

alPu

blic

Priv

ate

Tot

alPu

blic

Priv

ate

Tot

al00

1-50

010

3949

124

252

21

18

811

74

85

501-

1000

418

493

7174

16

71

23

24

648

9113

910

01-

1500

485

534

3438

110

14

11

11

54

50

104

1501- 2500

62

6210

14

24

67

13

33

--2

281

2310

425

01-

5000

4040

55

3411

45

13

480

1494

5001

-100

0019

1924

2411

516

545

5910

001-

up6

61

14

15

221

2333

235

Publ

ic22

624

7038

336

1Pr

ivat

e52

143

3713

1425

9T

otal

278

167

107

5117

620

TA

BL

E I

IT

otal

Edu

catio

nal a

nd G

ener

alE

xpen

ditu

res

per

FTE

Stu

dent

(Qua

rtile

fig

ures

are

in d

olla

rs)

1974

-75

EN

RO

LLM

EN

TLE

VE

L I

LEV

EL

II'L

EV

EL

IIILE

VE

LIV

LEV

EL

VC

AT

EG

OR

IES

Qi

Q2

Q2

NQ

iQ

2Q

3N

Q1

Q:

Q3

NQ

1Q

sQ

3N

0:21

Q2

Q,

N00

1 -

500

1690

2130

3170

49

2450

2790

4090

25

2*

13780

6620

8040

8501- 1000

1270

1550

1910

49

2200

2770

3670

74

2070

3060

4170

73

8160

61001- 1500

1180

1510

1740

53

2280

2690

3180

38

2220

2500

3550

11

I1

1501- 2500

1020

1230

1510

62

1910

2260

3570

24

2220

3030

4040

13

32

2501- 5000

920

1110

1290

40

1620

51720

2140

2690

45

3540

45001 -10000

890

1130

1400

19

1670

1960

2390

24

2120

2900

5820

16

10001 -up

860

1060

1200

61

2290

52090

2950

4140

23

TABLES III - XIV

Tables Ill through XIV contain information ar-ranged by account classifications (E & G elements).Table Ill, for example, demonstrates the percentageof the E & G budget allocated for Instruction andDepartmental Research for each institutional level andenrollment category. In the construction of TablesIII-XIV, the dollar amounts reported for each elementof the E & G expenditures were divided by the totalE & G (excluding the Transfer Accounts and AuxiliaryEnterprise Accounts) as reported by each institution.The results were then classified by element of E & Gexpenditure, by level and category of enrollment, andarrayed from low to high values within these classifi-cations. From these arrays, the quartile values weredetermined. Not all institutions had expenditures incertain of the accounts and therefore the number ofinstitutions varies from table to table.

LEGEND:

Level I Associate degrees. certificatesLevel II Bachelor's degree onlyLevel IllBachelor's and master's degrees (may include

Specialist in Education)Level IVBachelor's. master's. and doctor's degrees

(may include Specialist in Education)Level V Graduate or professional degrees only

Q1: First quartile = 25th percentileQ:: Second quartile 50th percentile medianQs: Third quartile = 75th percentile

N Number reporting

Indicates insufficient information available

10 7

soT

AB

LE In

Exp

endi

ture

for

Inst

ruct

ion

mad

Ihpa

rtm

enta

l Res

earc

hA

s a

Per

cent

age

of T

otal

Edu

catio

ns,

And

Gen

eral

Exp

endi

ture

1974

-73

EN

RO

LLM

EN

tC

AT

EG

OR

IES

LEV

EL

1LE

VE

L 11

LEV

EL

IIILE

VE

L IV

LEV

EL

V

Qs

Qt

Qs

NQ

tQ

tQ

tN

QQ

:Q

SQ

sQ

2Q

SN

Qt

Q,

Qs

N00

1-S

OO

28.2

34.9

45.6

4733

.937

.943

.025

25.4

21

27.3

32.5

39.4

850

1- 1

000

40.1

47.5

55.3

4932

.838

.843

.974

40.7

43.3

45.5

75L

5*

329

.237

.656

.16

1001

- 15

0043

.152

.360

.053

29.5

38.9

45.3

3836

.639

.147

.0I I

43.4

141

.61

1501

- 25

0044

.850

.158

.261

37.1

44.4

50.9

2434

.746

.650

.313

52.2

357

.82

2501

- 50

0046

.754

.765

.639

50.0

544

.250

.353

.745

39.0

450

01-1

0000

50.7

54.5

58.0

18-

--

-47

.754

.459

.624

36.4

50.8

57.7

1610

001

-up

47.2

53.6

64.0

61

65.2

*5

42.1

' 51.

654

.023

TA

BLE

IVE

xpen

ditu

re fo

r Li

brar

ies

M a

Per

cent

age

of T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

.75

EN

RO

LLM

EN

TLE

VE

L I

LEV

EL

IILE

VE

L III

LEV

EL

IVLE

VE

L V

CA

TE

GO

RIE

SQ

tQ

:Q

aN

Qt

i Q:

1Q

sN

Qi

Q:

Qs

NQ

iQ

2Q

,N

Qs

Qt

Qs

N00

1-50

03.

44.

67.

047

3.8

4.7

5.9

255.

62

19.

19.

511

.18

501-

100

03.

64.

86.

149

3.7

5.1

6.4

744.

04.

26.

87

2.3

31.

86.

09.

06

1001

- 15

004.

04.

56.

153

334.

45.

438

3.8

5.1

5.3

112.

7*

11.

21

1501

- 25

003.

24.

56.

462

3.4

4.4

6.6

243.

64.

65.

213

1.6

35.

92

2501

- 50

003.

34.

95.

739

5.8

54.

75.

96.

945

4.3

4-

--

-50

01 -

1000

03.

44.

25.

419

--

--

4.0

5.3

5.6

243.

64.

85.

616

--

--

1000

1 -u

p5.

35.

96.

06

15.

54

3.5

3.9

5.2

23-

--

-

TA

BLE

VE

xpen

ditu

re fo

r O

pera

tion

and

Mai

nten

ance

of P

lant

As

a P

erce

ntag

e of

Tot

al E

duca

tiona

lA

nd G

ener

al E

xpen

ditu

re

1974

-75

F. N

KO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L II

LEW

.,

IIILE

VE

L IV

LEV

EL

VQ

iQ

2Q

SN

Q1

Q:

Q:'

NQ

,Q

2Q

SN

Q,

Q2

QN

Q1

Q:

QS

N00

1-50

010

.74.

422

.348

8.5

14.0

16.7

259.

62

19.

020

.527

.48

501-

100

010

.14.

015

.949

10.2

12.4

16.4

7310

.62.

314

.17

943

5.0

7.9

16.4

610

01-

1500

9.0

0.7

13.0

539.

512

.516

.238

9.4

0.7

14.4

117.

8*

15.

11

1501

- 25

007.

80.

113

.462

9.5

11.5

14.0

248.

71.

118

.013

11.2

38.

92

2501

- 50

008.

81.

012

.940

10.7

512

.03.

316

.645

8.8

450

01-1

0000

8.7

1.9

12.8

19-

--

11.6

3.0

14.1

248.

710

.412

.416

1000

1-up

9.6

0.3

14.4

61

2.6

47.

79.

911

.823

TA

BLE

VI

0.-4

Exp

endi

ture

for

Org

aniz

ed A

ctiv

ities

Rel

ated

to E

duca

tiona

l Dep

artm

ents

I17

As

Per

cent

age

of T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

-75

0

EN

RO

LIA

IEN

TC

AT

EG

OR

IES

LEV

EL

1LE

VE

L II

LEV

EL

111

LEV

EL

IVLE

VE

L V

Qt

Q2

Qs

NQ

,Q

:Q

sN

Q,

Q2

QS

NQ

,Q

2Q

SN

Q1

Q:

Qs

001-

500

.71.

88.

79

.93

-3.

73

501-

100

0.8

1.6

3.6

8.8

2.3

6.0

211.

72

12.6

*1

2.7

310

01-

1500

.91.

31.

98

.3.8

3.1

13.4

1.8

6.6

7-

--

-*

11.8

115

01-

2500

1.0

2.2

6.6

111.

23.

19

.3.9

3.2

102.

63

-25

01-

5000

.51.

34.

015

1.1

5.8

2.1

3.3

292.

02

5001

-100

002.

25.

211

.18

-1.

22.

85.

119

.611

-10

001-

up-

2.5

4.7

1.5

3.7

16

0T

AB

LEV

IIE

xpen

ditu

re f

or S

pons

ored

Res

earc

hA

s a

Perc

enta

ge o

f T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

-75

EN

RO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L II

LEV

EL

IIILE

VE

L IV

LEV

EL

V%

Q2

Q3

NQ

iQ

2Q

3N

Qi

Q2

Qy

NQ

iQ

2Q

3N

Qi

Q2

Q3

N00

1-50

0*

11.3

*4

*4.

8*

1-

--

--

---

--

--

-50

1- 1

000

*.8

*5

.31.

95.

812

*.5

*1

*9.

1*

2*

10.3

*3

' 100

1- 1

500

*13

*5

.3.7

1.0

7*

1.6

*1

*.6

*1

*18

.1*

115

01-

2500

*.5

*4

*33

*5

*2.

9*

5*

8.3

*2

*15

.7*

1

2501

- 50

00.4

2.4

5.4

6*

8.2

*2

.3.6

2.3

22*

9.8

*50

01-1

0000

*.6

*2

--

--

.1.4

2.4

173.

24.

59.

914

--

--

1000

1 -u

p-

--

--

--

-*

.7*

33.

17.

513

.521

--

--

TA

BL

E V

III

Exp

endi

ture

for

Oth

er S

epar

atel

y B

udge

ted

Res

earc

hA

s a

Perc

enta

ge o

f T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

-75

EN

RO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L II

LEV

EL

IIILE

VE

L IV

LEV

EL

VQ

iQ

2Q

3N

QI

Q2

Q3

NQ

1Q

2Q

3N

Qi

Q2

Q3

NQ

tQ

2Q

3N

001-

500

*7.

7*

501-

100

0*

.2*

2*

.9*

2*

.3*

2*

.2*

1*

.3*

210

01-

1500

--

--

*.2

*3

*.2

*3

--

--

*1.

4*

1

1501

- 25

00-

--

-*

7.7

*2

*A

*2

*.6

*25

01-

5000

*L3

*1

*1.

6*

2.1

.2.5

10*

2.2

*50

01-1

0000

*1.

5*

2-

--

-.3

.3.6

9.2

1.6

17.6

7-

--

-10

001

-up

--

--

--

--

*.1

*3

1.2

2.1

6.6

18-

--

-

TA

BL

E I

XE

xpen

ditu

re f

or O

ther

Spo

nsor

ed P

rogr

ams

As

a Pe

rcen

tage

of

Tot

al E

duca

tiona

l.A

nd G

ener

al E

xpen

ditu

re19

74-7

5

EN

RO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L II

LEV

EL

HI

LEV

EL

IVLE

VE

L V

Q1

Q2

Qa

NQ

IQ

zQ

aN

Q1

Q2

Qa

NQ

1Q

zQ

sN

Q1

Q:

Qa

001-

500

8.4

'4

436.

48.

56

--

-*

*'

150

1- 1

000

4.1

*11

.82.

810

.020

*.8

'2

1*

8.6

*4

1001

- 15

003.

65.

110

.715

1.8

8.0

10.7

13*

8.4

*4

--

--

*8.

9*

115

01-

2500

'1.

9'

14.2

5.7

10.3

7*

12.2

4*

10.4

*2

*6.

9''

125

01-

5000

*5.

1*

13''

3.7

*1

1.9

4.8

7.1

20'

.6*

3-

5001

-100

00*

.6'

3-

-3.

84.

86.

412

2.1

3.2

6.0

1110

001-

up'

4.8

'4

*3.

4'

31.

63.

45.

415

TA

BL

E X

Exp

endi

ture

for

Ext

ensi

on a

nd P

ublic

Ser

vice

As

a Pe

rcen

tage

of

Tot

al E

duca

tiona

lA

nd G

ener

al E

xpen

ditu

re19

74-7

5

EN

RO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L H

LEV

EL

IIILE

VE

L IV

LEV

EL

VQ

IQ

2Q

aN

Qi

Q2

Qa

NQ

1Q

2Q

3N

Q1

Q:

Qa

NQ

1Q

2Q

aN

'001

-50

0,.6

1.3

2.9

10'

4.5

'3

--

--

--

--

*2.

3'

150

1- 1

000

1.8

2.4

3.2

20.1

.62.

118

'2.

5'

2'

.4'

2'

.5*

310

01-

1500

.92.

15.

134

.81.

73.

911

'1.

1'

5-

--

-*

.7'

115

01-

2500

1.5

5.6

11.9

43.4

.96.

79

.2.7

3.4

6'

.9*

3-

-25

01-

5000

.92.

25.

326

*.3

*3

.61.

42.

733

*.9

*50

01-1

0000

.72.

56.

511

--

--

.31.

31.

919

.42.

08.

013

--

--

1000

1 -u

p'

1.4

'3

1'

2.1

'3

1.5

3.3

9.7

21-

--

-

TA

BL

E X

IE

xpen

ditu

re f

or S

tude

nt S

ervi

ces

As

a Pe

rcen

tage

of

Tot

al E

duca

tiona

lA

nd G

ener

al E

xpen

ditu

re19

74-7

5

EN

RO

LLM

EN

TC

AT

EG

OR

IES

LEV

EL

ILE

VE

L II

LEV

EL

IIILE

VE

L IV

LEV

EL

V

Qi

Q2

Q3

NQ

1Q

sQ

sN

QQ

2Q

sN

Qi

Q2

Q3

NQ

iQ

2Q

sN

001-

500

4.0

7.0

11.9

415.

18.

611

.822

*2.

1*

2*

**

15.

4*

450

1- 1

000

5.2

7.0

8.9

487.

49.

311

.469

8.7

8.9

10.2

6*

4.4

"2

*3.

15

1001

- 15

004.

45.

88.

153

6.2

7.7

9.7

357.

09.

112

.29

*4.

4*

1"

.7*

1

1501

- 25

005.

06.

47.

660

4.1

6.2

9.4

224.

96.

611

.012

*.6

*3

*2.

1*

1

2501

- 50

005.

36.

69.

136

*4.

7*

53.

75.

17.

042

*5.

1*

5001

-100

004.

87.

39.

219

--

--

3.4

4.9

6.8

202.

33.

85.

414

--

--

1000

1 -u

p*

6.7

*5

**

*1

*4.

1*

42.

03.

34.

921

--

--

TA

BL

E X

IIE

xpen

ditu

re f

or G

ener

al A

dmin

istr

atio

nA

s a

Perc

enta

ge o

f T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

-75

EN

RO

LLM

EN

TLE

VE

L I

LEV

EL

IILE

VE

L III

LEV

EL

IVLE

VE

L V

CA

TE

GO

RIE

SQ

sQ

2Q

3N

(21

Q2

Q3

NQ

1Q

2Q

3N

Q1

Q2

Q3

NQ

IQ

2Q

3N

001-

500

8.3

13.7

22.2

448.

312

.115

.624

**

*2

--

--

13.8

17.1

18.2

750

1- 1

000

6.8

9.2

11.5

486.

47.

710

.369

5.7

8.1

18.6

7*

6.7

*2

4.9

9.8

23.5

610

01-

1500

5.7

7.2

9.0

536.

37.

411

.935

6.1

7.4

11.1

9*

**

1*

4.4

*1

1501

- 25

004.

87.

09.

559

5.1

6.4

12.4

224.

05.

27.

412

*3.

9*

3*

7.8

*2

2501

- 50

004.

56.

012

.539

*6.

6*

55.

06.

07.

044

*7.

6*

5001

-100

003.

65.

27.

918

--

--

3.6

5.7

8.4

212.

23.

76.

214

--

--

1000

1 -u

p*

7.0

*5

**

*1

*4.

7*

52.

63.

44.

922

--

-

EN

RO

LLM

EN

TC

AT

EG

OR

IES

001-

500

501-

100

010

01-

1500

1501

- 25

0025

01-

5000

5001

-100

0010

001-

up

TA

BL

E X

III

Exp

endi

ture

for

Gen

eral

Ins

titut

iona

l Exp

ense

As

a Pe

rcen

tage

of

Tot

al E

duca

tiona

lA

nd G

ener

al E

xpen

ditu

re

1974

-75

Q,

3.2

3.5

2.2

3.3

2.1

3.4

LEV

EL

I

Q:

LEV

EL

IILE

VE

LII

I

11.4 5.7

6.7

8.6

3.7

9.1

8.2

Q3

NQ

2Q

$N

Q2

N18

.510

.39.

612

.4 9.2

13.3*

39 39 48 58 34 19 4

6.9

6.9

9.1

6.5 *

10.1

9.7

11.2 8.1

5.7 7

15.4

13.9

13.2

11.1

22 66 34 21 4 1

* * 5.9

5.8

3.2

1.7*

8.1

14.6

10.8

7.6

7.5

3.3

7.2

*

27.6

11.5

10.4

6.1

*

2 5 9 13 42 19 3

QI * * * * 2.5

1.2

LEV

EL

IV

Q2

6.7

1.5 .6

6.0

4.9

3.1

* * * *

6.5

3.9

1 2 1 3 4 14 20

Qi

6.5 *

LEV

EL

V

Q2

7.8

7.7

6.0

8.2

Q3

13.0 * * *

TA

BL

E X

IVE

xpen

ditu

re f

or S

tude

nt A

idA

s a

Perc

enta

ge o

f T

otal

Edu

catio

nal

And

Gen

eral

Exp

endi

ture

1974

-75

EN

RO

LLM

EN

TC

AT

EG

OR

IES

001-

500

501-

100

010

01-

1500

1501

- 25

0025

01-

5000

5001

-100

0010

001-

up

01 21.0

1.3

1.5

1.1 .8 .7

LEV

EL!

I

Q2

Q3

Q.

LEV

EL

IIQ

2Q

sN

QI

7.8

4.1

4.8

3.3

2.4

2.7

4.0

13.8 9.5

10.4 6.4

6.0

5.4

35 43 48 54 29 15 3

6.5

5.9

8.1

4.2

9.7

9.2

10.3 9.2

5.6

14.2

15.1

14.6

15.7

23 70 33 215

* 5.5

5.7

6.8

2.2

1.3

LEV

EL

HI

Q2

Q3

**

7.3

11.2

8.5

14.4

8.5

13.8

4.2

8.8

2:3

5.2

3.1

2 7 10 10 39 19 5

* * * * * 2.6

2.0

LEV

EL

IV

Q2

Q3

**

6.5 *

*

.68.

76.

59.

52.

84.

5

1 2 1 3 4 13 21

Q.

2.9 *

LEV

EL

V

Q2

Q3

8.9

11.7

1.3 .2 6.3

TABLES XV - XIX

Tables XV through XIX contain the same type ofinformation as found in Tables III through XIV, butarranged by level of institution. These tables displaysummaries for all E & 0 elements for a given level ofinstitution on a single page. From this set of tables, itmay also be determined that certain types and levels ofinstitutions may not have any significant activity insome areas of expenditures. This is apparent, forinstance, when Level I institutional expenditures forOther Separately Budgeted Research are comparedwith expenditures by Level III institutions for thatcategory.

LEGEND:

Level I Associate degrees, certificatesLevel II Bachelor's degree onlyLevel IIIBachelor's and master's degrees (may include

Specialist in Education)Level IVBachelor's, master's, and doctor's degrees

(may include Specialist in Education)Level V Graduate or professional degrees only

QI: First quartile = 25th percentileQ3: Second quartile = 50th percentile = medianQ3: Third quartile = 75th percentile

N = Number reporting

Indicates insufficient information available

1714

CC

TA

BL

E X

VL

EV

EL

I19

74-7

5 M

edia

n Pe

rcen

tage

E &

GE

xpen

ditu

res

by T

ype

of E

xpen

ditu

re a

nd E

nrol

lmen

t'

TY

PE

OF

EX

PE

ND

ITU

RE

LLIN

KO

LLN

ICP

4 1

....^

I ClJ

UK

IC.,

1-50

01

501-

1000

1001

-150

015

01-2

500

2501

-500

050

01-1

0000

1000

1-up

NM

edia

nN

Med

ian

I N

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

INS

TR

UC

TIO

N &

DE

PA

RT

ME

NT

AL

RE

SE

AR

CH

4734

.949

47.5

5352

.361

50.1

3954

.718

54.5

653

.6LI

BR

AR

IES

474.

649

4.8

534.

862

4.5

394.

919

4.2

5.9

OP

ER

AT

ION

& M

AIN

TE

NA

NC

EO

FP

LAN

T48

14.4

4914

.053

10.7

6210

.140

11.0

1911

.96

10.3

OR

GA

NIZ

ED

AC

TIV

ITIE

S R

ELA

TE

DT

OE

DU

CA

TIO

NA

L D

EP

AR

TM

EN

TS

1.8

1.6

81.

311

2.2

151.

38

5.2

--

SPO

NSO

RE

D R

ESE

AR

CH

411

.35

.85

1.7

4.5

62.

42

.6-

-O

TH

ER

SE

PA

RA

TE

LY B

UD

GE

TE

DR

ES

EA

RC

H1

7.7

2.2

--

--

1

1.3

21.

5-

-O

TH

ER

SP

ON

SO

RE

D P

RO

GR

AM

S

8.4

11

4.1

155.

114

1.9

135.

13

.64

4.8

EX

TE

NS

ION

& P

UB

LIC

SE

RV

ICE

101.

320

2.4

342.

143

5.6

262.

211

2.5

31.

4S

TU

DE

NT

SE

RV

ICE

S41

7.0

487.

053

5.8

606.

436

6.6

197.

35

6.7

GE

NE

RA

L A

DM

INIS

TR

AT

ION

4413

.748

9.2

537.

259

7.0

396.

018

5.2

57.

0G

EN

ER

AL

INS

TIT

UT

ION

AL

EX

PE

NS

E39

11.4

395.

748

6.7

588.

634

3.7

199.

14

8.2

ST

UD

EN

TA

m35

7.8

434.

148

4.8

543.

329

2.4

152.

73

4.0

TA

BL

E X

VI

LE

VE

L I

I19

74-7

5 M

edia

n Pe

rcen

tage

E &

G E

xpen

ditu

res

by T

ype

of E

xpen

ditu

re a

nd E

nrol

lmen

t

EN

RO

LLM

EN

T C

AT

EG

OR

IES

1-50

050

1-10

0010

01-1

500

1501

-250

025

01-5

000

5001

-100

0010

001-

upT

YP

E O

F E

XP

EN

DIT

UR

EN

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

INS

TR

UC

TIO

N &

DE

PA

RT

ME

NT

AL

RE

SEA

RC

H25

37.9

7438

.838

38.9

2444

.45

50.0

--

1

LIB

RA

RIE

S25

4.7

745.

138

4.4

244.

45

5.8

--

1*

OP

ER

AT

ION

& M

AIN

TE

NA

NC

E O

FP

LAN

T25

14.0

7312

.438

12.5

2411

.55

10.7

--

1

OR

GA

NIZ

ED

AC

TIV

ITIE

S R

ELA

TE

D T

OE

DU

CA

TIO

NA

L D

EP

AR

TM

EN

TS

3.9

212.

313

.89

1.2

51.

1

--

--

SP

ON

SO

RE

D R

ES

EA

RC

H1

4.8

121.

97

.75

3.7

2

,8.

2-

--

-O

TH

ER

SE

PA

RA

TE

LY B

UD

GE

TE

DR

ESE

AR

CH

--

2.9

3.2

27.

72

1.6

--

--

OT

HE

R S

PO

NS

OR

ED

PR

OG

RA

MS

66.

420

2.8

138.

07

5.7

1

3.7

--

--

EX

TE

NS

ION

& P

UB

LIC

SE

RV

ICE

34.

518

.611

1.7

9.9

3.3

--

1*

ST

UD

EN

T S

ER

VIC

ES

228.

669

9.3

357.

722

6.2

54.

7-

-1

*

GE

NE

RA

L A

DM

INIS

TR

AT

ION

2412

.169

7.7

357.

422

6.4

.5

6.6

--

1*

GE

NE

RA

L IN

ST

ITU

TIO

NA

L E

XP

EN

SE

2210

.166

9.7

3411

.221

8.1

45.

7-

-1

*

ST

UD

EN

T A

ID23

9.7

709.

233

10.3

219.

25

5.6

--

--

TA

BL

E X

VII

LE

VE

L I

II19

74-7

5 M

edia

n Pe

rcen

tage

E &

G E

xpen

ditu

res

by T

ype

of E

xpen

ditu

re a

ndE

nrol

lmen

t

EN

RO

LLM

EN

T C

AT

EG

OR

IES

1-5

00I

501-

1000

1001

-150

0f

1501

-250

025

01-5

000

5001

-100

0010

001-

upT

YP

E O

F E

XP

EN

DIT

UR

EN

Med

ian

Ell

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

NM

edia

nIN

ST

RU

CT

ION

& D

EP

AR

TM

EN

TA

LR

ES

EA

RC

H2

25.4

743

.311

39.1

1346

.645

50.3

2454

.465

.2LI

BR

AR

IES

25.

67

4.2

IMM

II13

4.6

455.

924

5.3

5.5

OP

ER

AT

ION

& M

AIN

TE

NA

NC

EO

FP

LAN

T2

19.6

11.1

.11

10.7

1311

.145

13.3

2413

.012

.6O

RG

AN

IZE

D A

CT

IVIT

IES

RE

LAT

ED

TO

IE

DU

CA

TIO

NA

L D

EP

AR

TM

EN

TS

--

21.

77

1.8

10.9

292.

119

2.8

2.5

SP

ON

SO

RE

D R

ES

EA

RC

H

I-

1

.51

1.6

52.

922

.617

.4.7

OT

HE

R S

EP

AR

AT

ELY

BU

DG

ET

ED

RE

SE

AR

CH

I--

2.3

3.2

2.4

10.2

9.3

3

.1O

TH

ER

SP

ON

SO

RE

D P

RO

GR

AM

S

I-

2.8

48.

44

12.2

204.

812

4.8

111

3.4

EX

TE

NS

ION

& P

UB

LIC

SE

RV

ICE

-2

2.5

51.

16

.733

1.4

191.

33

2.1

ST

UD

EN

T S

ER

VIC

ES

I2

2.1

68.

99

9.1

126.

642

5.1

204.

94

4.1

GE

NE

RA

L A

DM

INIS

TR

AT

ION

2*

78.

19

7.4

125.

244

6.0

215.

75

4.7

GE

NE

RA

L IN

ST

ITU

TIO

NA

L E

XP

EN

SE

28.

15

14.6

910

.813

7.6

427.

519

3.3

37.

2S

TU

DE

NT

AID

2*

77.

310

8.5

108.

539

4.2

192.

35

3.1

;70

t\-...

.,

ha

TA

BL

E X

VII

IL

EV

EL

IV

1974

-75

Med

ian

Perc

enta

ge E

& G

Exp

endi

ture

sby

Typ

e of

Exp

endi

ture

and

Enr

ollm

ent

EN

RO

LLM

EN

T C

AT

EG

OR

IES

1-50

050

1-10

0010

01-1

500

i15

01-2

500

2501

-500

050

01-1

0000

1000

1-up

TY

PE

OF

EX

PEN

DIT

UR

EM

edia

nf

N

111

Med

ian

51.5 2.3

N 1 1

Med

ian

NM

edia

n

52.2 1.6

N 4 4

Med

ian

39.0 4.3

N 16

l16

Med

ian

NM

edia

n

INST

RU

CT

ION

&D

EP

AR

TM

EN

TA

LR

ESE

AR

CH

*

3 3

43.4 2.7

3 3

50.8 4.8

23 2351

.6 3.9

LIB

RA

RIE

S1

*O

PE

RA

TIO

N &

MA

INT

EN

AN

CE

OF

PLA

NT

1

*3

9.4

1

7.8

311

.24

8.8

1610

.423

9.9

OR

GA

NIZ

ED

AC

TIV

ITIE

S R

ELA

TE

D T

OE

DU

CA

TIO

NA

L D

EP

AR

TM

EN

TS

--

1

12.6

--

32.

62

12.

011

.616

1.5

SPO

NSO

RE

DR

ES

EA

RC

H-

29.

11

.62

8.3

I 4

9.8

144.

521

7.5

OT

HE

R S

EP

AR

AT

ELY

BU

DG

ET

ED

RESEARCH

I-

1

.2-

-1

.62

2.2

7L

618

2.1

OT

HE

R S

PO

NS

OR

ED

PR

OG

RA

MS

I1

*1

*-

-2

10.4

3.6

113.

215

3.4

EX

TE

NS

ION

& P

UB

LIC

SE

RV

ICE

-/

.4-

-3

.92

.913

2.0

213.

3

ST

UD

EN

T S

ER

VIC

ES

1

*

24.

41

4.4

3.6

45.

11

14

3.8

213.

3

GE

NE

RA

L A

DM

INIS

TR

AT

ION

I--

26.

71

*3

3.9

47.

611

43.

722

3.4

GE

NE

RA

L IN

ST

ITU

TIO

NA

L E

XP

EN

SE

1

*2

6.7

1

1.5

3.6

46.

014

4.9

203.

1

ST

UD

EN

T A

ID1

*2

6.5

13

.64

8.7

136.

521

2.8

ti

TA

BL

E X

IXL

EV

EL

V19

74-7

5 M

edia

n Pe

rcen

tage

E &

G E

xpen

ditu

res

by T

ype

of E

xpen

ditu

re a

nd E

nrol

lmen

t

EN

RO

LLM

EN

T C

AT

EG

OR

IES

1-50

050

1-10

00I,

1001

-150

015

01-2

500

2501

-500

0If

500

1-10

000

110

001-

upT

YP

E O

F E

XP

EN

DIT

UR

EN

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

NM

edia

nN

Med

ian

INS

TR

UC

TIO

N &

DE

PA

RT

ME

NT

AL

RE

SE

AR

CH

832

.56

37.6

1

41.6

257

.8-

--

--

-L

IBR

AR

IES

89.

56

6.0

1

1.2

259

--

--

--

OP

ER

AT

ION

& M

AIN

TE

NA

NC

E O

FP

LAN

T8

20.5

67.

91

5.1

28.

9-

--

--

-O

RG

AN

IZE

D A

CT

IVIT

IES

RE

LAT

ED

TO

ED

UC

AT

ION

AL

DE

PA

RT

ME

NT

S3

3.7

32.

71

11.8

--

--

--

--

SP

ON

SO

RE

D R

ES

EA

RC

H-

-3

10.3

1

18.1

1

15.7

--

--

--

OT

HE

RS

EP

AR

AT

ELY

BU

DG

ET

ED

RE

SE

AR

CH

--

2,.3

1

1.4

--

--

--

--

OT

HE

R S

PO

NS

OR

ED

PR

OG

RA

MS

1

*4

8.6

1

8.9

1

6.9

--

--

--

EX

TE

NS

ION

& P

UB

LIC

SE

RV

ICE

1

2.3

3.5

1

.7-

--

--

--

ST

UD

EN

T S

ER

VIC

ES

45.

45

3.1

1

.71

2.1

--

--

--

GE

NE

RA

LA

DM

INIS

TR

AT

ION

717

.16

9.8

1

4.4

27.

8-

--

--

-G

EN

ER

AL

INS

TIT

UT

ION

AL

EX

PE

NS

E7

7.8

57.

71

6.0

1

8.2

--

--

--

ST

UD

EN

T A

ID7

8.9

51.

31

.21

6.3

--

--

--

APPENDICES

':3

APPENDIX A

SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS

COMMISSION ON COLLEGES

WORK SHEETFOR REPORTING CURRENT FUNDS REVENUES

AND EDUCATIONAL AND GENERAL EXPENDITURES BY FUNCTIONINSTRUCTIONS

This form ,s to be used In rePOrting current lands revenues and educational and general expenditures.

Plane refer to COIN/I and Unirees fry lushest Administration, unrifled edition, for def mitmens of the fund cesspools oaf in this eectron Auden of Collagesand Um fenitrtm, published by the Arneson Institute of Certified Public Aocoununts row also be referred to es a suPPlamental wades for defeat:OftAtte. completing this form plan post only the Isaac educational and genera expenditures and revenues (IAA and !IAA on the Institution's prof dereport es indicated.

no:awry, nOnYciited expenditures and Over.% May be sAanitted at this time. Mows. in Mesons of clang.* as a rIault Of irolalIguant asedit. Plowsend thew changes to o at that tins.

Pleas Felon this shut with the institution's prohla report.

CURRENT FUNDS REVENUESANO EOUCATIONAL ANO GENERAL EXPENDITURES PY FUNCTION

FOR THE YEAR ENDING 1975

I. EDUCATIONAL ANO GENERAL EXPENDITURES BY FUNCTIONa. Instruction and DePartmcnSal Research

(includes an expenditures for instructional divisions of the institution. Depertmental reserCh not sottrately budgetedshould be included

itibteeilit(includes all libteria, department.' and general, Expenditures (Or books, catalogues. subectiopons, sudkorneuel aids,persona soryses, supplies, as will as equipment should beincluded.)

c. Operation and Maintenance of Plant(includes all expenditurel Iot operation and maintenance. Appropriate allocations of Ow/tins and maintenence costsshould be mods to abysms which era not reported as an educators! and 'anvil type expenditur

d. Organised Activities Related to Educational Depertments(includes *cast km carried on primanly for ter training of students )

e. Sponsored Research!includes e xPendi tom fa research, omelySiy* of indirect costs I

f. Other Seperstely Budpeted Research(includes expenditures for rlaaa,Ch bureaus, experiment stations, and similar oryenbationaunits sod programs )

I. Other Sponsored Proven."(include. activities other than rtiowarCh Ineuuctionel Institutes, training program, and similar atisties should be included )

h, Extension and Public Service(include. expenditures for rousationel and ottlif OCIVIIIM designed Primal:Si to ara the general Public.)

1. Student Services(includes the costs of organiatiOnsl units such ts Registrar. Admissions, Finencull Aid, Deana of Students, and wen such asIntl ItutiOnal sutalallaa to student at 'vitas I

I. General Administration(includes eapendit YIN of the general executive and odinmististive offices welsh serve the sake institution. Administrativetorts allocated le al adtary enteePrian shoukf be excluded )

k. General Institutional Experts..(*measles: alumni office, external Such% catalogues, commencement, Segel fees, Institutional memberships, and generalpubic relation*)

I. Student Aid(includes expenditures for III foams of student Ad fenced Iran Currant funds )

TOTAL Educational and Genial Expenditures

lover)

[Revenue Section Not Shown]

24 23

APPENDIX B

SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS

COMMISSION ON COLLEGES

WORKSHEET FOR CALCULATION OF ANNUAL ENROLLMENTrA5

INSTRUCTIONS:

This work sheet is to be used in 010.1: Ming total °Whoa:tilt enrollment (FTE),

After utilizing this work sheet for calculating the enrolment fur your picas; post the totals by category uti thisform on the institution's profile sheet. Please return this form along with the institution's profile report.

Give the full.time eau [yawn( (FTE) enrollment for the previous year using the following procedures

I. FullTime Enrollment

A. Total the number ut students tarrying a load of twelve 1121 or mure credtt hours tn wilegtate (degree) programs41 ttitt close of registration for the roost recent fall term.

Total full time enrollment in collegiate (degree) programsA)

8, Total the number of students in iwn..olieglate inun-degreel programs tartying a load of twelve (121 or moreeredit hours, o receiving 1111tRA.toull of 24 ur MOXO (untacot tutors per week ut unordered (Ube full-time students,as defined by the school catalog, at the ...lose of registratton fur the most recent fall term. (Example. FulltirneStudents in an auto mechanics (Val.:Via' program.)

Total fultime enrollment in non collegiate Inon.degreelnto9eamsle

II. ParbTime Enrollment

iota) the credit bour loads of paretime students An collegiate (degree/ programs at the close of registration for theT

most recent fall term and divide this total by twelve (12).

Total paretime enrollment In collegtate (degree) programslc)

For this settiutt, use whet method (11 or 121 depending upon the institution s inethud of scheduling non,kollegolo Mun-degzeel Programs. (Example. Part.time students in an auto mechanics curricular program.)

1,1) dotal the treditthour toads of partime students m nun-cutlery:Ito Inon-degreel programs at the close ofregtstration ter the most recent fall term and divide this total by twelve 1121 ur by trio figure which wouldrepresent a full.ttme load as defined by the school catalog.

OR

t21 Total the ...matt hours per week of par Hone students lit nureculleteatt ii .degree) programs at the doseof registration for the most rtv.-ent fall term and dtvide this total by 24 or by the figure which wouldrepresent a f ulltti me load as defined by the school catalog.

Total part.time enrollment in non-collegiate (non-degree) programs101

III. Somali ShortTerm NoCredit Enrollments For this section unly, Include enrollments m all non-credit courses for themost recent year ending June 30.)

E. Multiply the total itumber of ot.utitact hours for shoreterm nun tsedii course by the total number of studentsenrolled in eat.h shut Herm nun - credit course, §km. these totals for the entire year 112 months). Divide the,grardtotal by 430. (Example Students enrolled oliSernmaiS, Wur ',stoups, tonterentes, a tstantes, shut ecourses, or other

non-credit courses.)

Total enrollment (FTC) in specialized short-term Pon-Credit courses

TOTAL FULL -TIME EQUIVALENT ENROLLMENT

A+ 8 +C+011ior0(2)+E

24

1E)

(Total FTE)

Name of institution

Data has been submitted byPlease pant or type

2 r

Title