Higher Education, Fiscal Administration, and Budgeting

Dr. Gabriel R. Serna is an assistant professor in the School of Education at the Virginia Polytechnic Institute and State University. His research interests include higher education economics, finance and policy. Dr. Spencer C. Weiler is an associate professor of Educational Leadership and Policy Studies at the University of Northern Colorado. In addition to numerous publications (books, book chapters, and journal articles) in the area of school finance and budgeting, Dr. Weiler is honored to have worked 15 years in public education.

Foreword
Acknowledgments
Chapter 1: Introduction and Overview
Phase I: Foundations
Chapter 2: Getting to Know a Higher Education Budget
Chapter 3: Revenue and Costs/Expenditure Structures in Higher Education
Chapter 4: Basics of Financial Ratio Analysis
Chapter 5: Forecasting, Accuracy, and Judgment
Phase II: Developing and Overseeing the Total Program
Chapter 6: The Operating Budget Process and Cycle in Higher Education
Chapter 7: Oversight and Budget Variance Analysis
Phase III: Foundations of Capital Budgeting and using Debt
Chapter 8: Capital Budgets without Debt
Chapter 9: Capital Budgeting and Debt
Phase IV: Linkage, Philosophy, and Conclusion
Chapter 10: Budgeting and Strategic Planning
Chapter 11: Conclusion
References and Further Reading
About the Authors
Index