Folder 2

File — Box: 5, Folder: 2

Identifier: Folder 2

Staff Only

Scope and Contents

From the Series: This series contains information regarding the State College and University Budgeting System (SCUBS) from 1979-1990. Due to Edinboro’s participation in the State System of Higher Education, the institution completed an annual SCUBS report. The data for these reports were complied by using the Common Cost Accounting procedure as well as data from credit hour production by discipline that was combined with personnel and financial data. This common set of institutional data information provided by the SCUBS report was used for comparative analysis. There is the Common Cost Accounting Manual from 1979 and 1981 within the series. The purpose of the manual was to assist personnel of the State-owned colleges and university in preparing the annual Common Cost Accounting Reports and other related reports. In 1982-83, memos were distributed concerning the cost per credit and the calculation of program credit hour cost as well as other related subjects. Also, there were spread sheets printed from 1983-1986. Additionally, there were SCUBS reviews in 1982-83. From 1988-1990, there are the SCUB Review Reports. These reports included information regarding the financial and productivity of Edinboro University and the other State System of Higher Education institutions.