Summary: Higher education institutions must report costs by function. The functional categories have a common definition across the higher education industry and include broad categories such as instruction, research, and student services. Although accounting systems are set up to broadly categorize costs, institutions rarely assign costs to activities that comprise the function or break down the function into smaller units within the institution to allow internal decision makers to easily see how resources are used. As an example, spending on instruction is reported as a whole, by departments. Activities Based Costing provides a method for allocating resources more efficiently, and can help colleges determine the best way to meet their goals around student success by monitoring the use of resources in particular activities.
Research
UC Students & Cal Fresh Eligibility
Summary: According to the College and University Food Bank Alliance (CUFBA) Postsecondary enrollment patterns show that college students increasingly do not fit the perception of the typical college student (18-22 years old with support from home). What has long been termed the “non-traditional” student is becoming the typical college student. Many students are supporting families and working full-time while attending college. These students are often food insecure, or one missed paycheck away from being food insecure. This report details eligibility for Cal Fresh programs for these students and how to apply.
