Higher Education in Transition: The Challenges of the New Millennium

By Joseph Losco; Brian L. Fife | Go to book overview
tenance related to campus grounds and facilities used for educational and general purposes.
Scholarships and Fellowships: These are expenditures made in the form of outright grants-in-aid, tuition and fee waivers, prizes, and stipends to students enrolled in undergraduate or graduate coursework. Pell Grantsare included in this category. College work-study expenses and remissions that are granted because of faculty or staff status are not included.
Mandatory Transfers: These include transfers that must be made to fulfill a binding legal obligation of the institution, and include debt-service provisions relating to academic and administrative buildings, including funds set aside for debt retirement and interest, required provisions for renewal and replacements to the extent not financed from other sources, and the institutional matching portion for Perkins Loans, when the source of funds is current revenue.
Nonmandatory Transfers: These include transfers from current funds to other fund groups made at the executive discretion of the governing board to serve a variety of objectives (e.g., additions to loan funds, funds functioning as endowment, general or specific plant additions, voluntary renewals and replacement of plant, and prepayments on debt principal).
Auxiliary Enterprises: Expenditures for essentially self-supporting operations of the institution that exist to furnish a service to students, faculty, or staff are included in this category. A fee is charged that is directly related to, although not necessarily equal to, the cost of the service (e.g., residence halls, food services, student-health services, college stores, and barber shops).
Hospitals: Expenditures associated with the operation of a hospital are included in this category (e.g., nursing services, other professional services, general services, administrative services, fiscal services, and charges for physical-plant operations).
Independent Operations: These are funds expended for operations that are independent of or unrelated to the primary missions of the institution (e.g., instruction, research, and public service), although they may contribute indirectly to the enhancement of these programs. This category is generally limited to expenditures of a major federally funded research and development center ( U.S. Department of Education, 1998a, Integrated Postsecondary Education Data System 1995 [CD-Rom Version]. Washington, D.C.: National Center for Education Statistics Office of Educational Research and Improvement).

APPENDIX B
Carnegie Foundation Classification Codes

The Carnegie classification system dates back to 1970 and was created by the Carnegie Foundation for the Advancement of Teaching. For the IPEDS data set, codes were not available prior to 1994. Thus, institutions in this analysis are classified in conformance with the 1994 categorizations. This

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