Two years worth of budgets is little enough time to determine trends in budgeting in order to analyze the type of budgeting used, allowing for possible error in identification of budget type when this is all the information to go on. While three or four years worth of budgets would allow for a more likely analysis of the information, a review of the budget for the College of Arts and Sciences for 2010 and 2011 makes it appear as though formula budgeting, the process of estimating the resource requirements based on program demands and program costs, is being implemented (Goldstein, 2012). Looking to the 2010 and 2011 budget for the Art Department, it appears as though performance based budgeting is being implemented, the process of budget allocation based on the program outcome and identified benefits of the program (Goldstein, 2012).
The trends in higher education that are reflected in these budgets indicate an increased focus in the arts and indicate an increased use of financial aid based on the grants, contracts, and financial assistance column present on the budgetary spreadsheets. An additional trend is the rising cost of the programs themselves (College Board, 2016; 2017) The second and third trend indicated as reflected in the budget is in line with current trends in higher education (College Board, 2016; 2017).

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Identification and awareness of these trends, their presence within a given school environment, and the ability to read a budget can serve as vital tools for identification of school priorities in order to make basic program adjustments (Dickeson, 2010). By being aware of the processes that should be used as a means of exploring these concepts, an indivdiual can gain the skills necessary to be effective within an administrative educator position. Knowing how to read presented information is just as important as knowing the appropriate course of action to take.

    References
  • College Board. (2017). Trends in college pricing 2016 (pp. 1-36). College Board. Retrieved from https://trends.collegeboard.org
  • College Board. (2016). Trends in student aid 2016 (pp. 1-36). College Board. Retrieved from https://trends.collegeboard.org
  • Dickeson, R. C. (2010). Prioritizing academic programs and services: Reallocating resources to achieve strategic balance. San Francisco, CA: Jossey-Bass.
  • Goldstein, L. (2012). A guide to college and university budgeting: Foundations for institutional effectiveness (4th ed.). Washington, DC: National Association of College and University Business Officers.