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119
Appendix B Expenditures by Major Object Categories and subsidiary accounts
1. Academic Salaries 1000
1100 Instructional Salaries, Contract or Regular Status
1200 Noninstructional Salaries, Contract or Regular Status
1300 Instructional Salaries, Other
1400 Noninstructional Salaries, Other
2. Classified Salaries and Other Nonacademic Salaries 2000
2100 Noninstructional Salaries, Regular Status
2200 Instructional Aides, Regular Status
2300 Noninstructional Salaries, Other
2400 Instructional Aides, Other
3. Employee Benefits 3000
3100 State Teachers’ Retirement System (STRS) Fund
3200 Public Employees’ Retirement System (PERS) Fund
3300 Old Age, Survivors, Disability, and Health Insurance
3400 Health and Welfare Benefits
3500 State Unemployment Insurance
3600 Workers’ Compensation Insurance
3700 Local/Alternative Retirement Systems
3900 Other Benefits
4 Supplies and Materials* 4000
Software
Books, Magazines and Periodicals
Instructional Supplies and Materials
Noninstructional Supplies and Materials
5 Other Operating Expenses and Services* 5000
Audit
Contract Services
Depreciation
Dues and Membership
Election
Insurance
Interest
Legal
Personal and Consultant Services
Postage
Rents and Leases
Object Description
| Title | Finance in the California community college: Comparative analysis and benchmarking of instructional expenditures |
| Author | Karamian, Martin |
| Author email | martinsfsu@netzero.com; karamim@piercecollege.edu |
| Degree | Doctor of Education |
| Document type | Dissertation |
| Degree program | Education (Leadership) |
| School | Rossier School of Education |
| Date defended/completed | 2011-03-17 |
| Date submitted | 2011 |
| Restricted until | Unrestricted |
| Date published | 2011-04-26 |
| Advisor (committee chair) | Picus, Lawrence O. |
| Advisor (committee member) |
Melguizo, Tatiana Vega, William |
| Abstract | The goals of this empirical study of community colleges are to 1) create a benchmark for per student instructional expenditures; and 2) account for variations in instructional expenditures among a peer group of community colleges in Southern California. The peer group sample included 22 single campus community college districts in the Los Angeles area. Using data for three fiscal years a refined mean benchmark value for instructional expenditures of $2,676.71 per full-time equivalent student (FTES) was estimated with a standard deviation of $326.54. Using Pearson product-moment correlation coefficient, 11 variables were correlated with instructional costs per FTES. The largest and only statistically significant determinant included the number of part-time instructors (-0.424). While other variables were correlated, none were statistically significant at the 95% confidence interval. The results from the sample suggest that larger colleges have lower instructional costs per FTES despite higher faculty pay. Expanding credit student enrollment within the funding growth limits set by the State, along with additional part-time instruction within the limits set by the State will likely result in lower instructional costs per FTES and an economy of scale effect. The effect of increased institutional size on quality of education was not assessed. |
| Keyword | finance; California; community college; comparative analysis; benchmarking; instructional expenditures; economics; higher education; spending; instruction; education; economy of scale |
| Geographic subject (state) | California |
| Geographic subject (country) | USA |
| Coverage date | 1990/2010 |
| Language | English |
| Part of collection | University of Southern California dissertations and theses |
| Publisher (of the original version) | University of Southern California |
| Place of publication (of the original version) | Los Angeles, California |
| Publisher (of the digital version) | University of Southern California. Libraries |
| Provenance | Electronically uploaded by the author |
| Type | texts |
| Legacy record ID | usctheses-m3775 |
| Contributing entity | University of Southern California |
| Rights | Karamian, Martin |
| Repository name | Libraries, University of Southern California |
| Repository address | Los Angeles, California |
| Repository email | cisadmin@lib.usc.edu |
| Filename | etd-Karamian-4454 |
| Archival file | uscthesesreloadpub_Volume23/etd-Karamian-4454.pdf |
Description
| Title | Page 127 |
| Contributing entity | University of Southern California |
| Repository email | cisadmin@lib.usc.edu |
| Full text | 119 Appendix B Expenditures by Major Object Categories and subsidiary accounts 1. Academic Salaries 1000 1100 Instructional Salaries, Contract or Regular Status 1200 Noninstructional Salaries, Contract or Regular Status 1300 Instructional Salaries, Other 1400 Noninstructional Salaries, Other 2. Classified Salaries and Other Nonacademic Salaries 2000 2100 Noninstructional Salaries, Regular Status 2200 Instructional Aides, Regular Status 2300 Noninstructional Salaries, Other 2400 Instructional Aides, Other 3. Employee Benefits 3000 3100 State Teachers’ Retirement System (STRS) Fund 3200 Public Employees’ Retirement System (PERS) Fund 3300 Old Age, Survivors, Disability, and Health Insurance 3400 Health and Welfare Benefits 3500 State Unemployment Insurance 3600 Workers’ Compensation Insurance 3700 Local/Alternative Retirement Systems 3900 Other Benefits 4 Supplies and Materials* 4000 Software Books, Magazines and Periodicals Instructional Supplies and Materials Noninstructional Supplies and Materials 5 Other Operating Expenses and Services* 5000 Audit Contract Services Depreciation Dues and Membership Election Insurance Interest Legal Personal and Consultant Services Postage Rents and Leases |
