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United States Government Accountability Office: 
GAO: 

Report to the Ranking Member, Committee on Health, Education, Labor, 
and Pensions, U.S. Senate: 

January 2012: 

Postsecondary Education: 

Financial Trends in Public and Private Nonprofit Institutions: 

GAO-12-179: 

GAO Highlights: 

Highlights of GAO-12-179, a report to the Ranking Member, Committee on 
Health, Education, Labor, and Pensions, U.S. Senate. 

Why GAO Did This Study: 

The number of students seeking postsecondary education at public or 
private nonprofit institutions has increased by 31 percent over the 
last decade, and close to 90 percent of the overall student population 
is now enrolled in these types of schools. As demand for a 
postsecondary education has grown, so has the cost, and families are 
finding college increasingly difficult to afford. To help students pay 
for college, the Department of Education (Education) provides 
assistance through Title IV of the Higher Education Act, awarding $133 
billion in federal student aid in the 2009-2010 school year. 

To help ensure transparency and accountability in the public and 
private nonprofit postsecondary education sectors, GAO was asked to 
review schools in these sectors with respect to their (1) revenue 
trends; (2) expenditure trends; (3) student graduation rates; and (4) 
disclosure of information to students on cost of attendance, 
graduation rates, and future employment. GAO reviewed relevant federal 
laws and regulations, reports, and Education records and data on 
revenues, expenditures, completion rates, and student characteristics. 
GAO also interviewed Education and postsecondary association officials 
and conducted site visits to a nonrepresentative sample of nine 
schools representing a range of size, type, and geographic location. 
The results of the site visits are not generalizable to all public and 
private nonprofit schools. Education provided technical comments, 
which were incorporated as appropriate. 

What GAO Found: 

For fiscal years 1999 through 2009, both public and private nonprofit 
schools increasingly relied on tuition revenues when compared with 
other sources of revenue. Net tuition and fees-—revenues received 
after subtracting institutional aid provided to students-—climbed from 
16 to 22 percent of total revenue at public schools, and from 29 to 40 
percent at private nonprofit schools. According to four schools GAO 
interviewed, increased reliance on tuition revenue is partly a result 
of significant decreases in state and local appropriations and other 
revenue sources, such as endowment income. Analysis of Education data 
shows nearly all types of public and private nonprofit schools saw 
decreases in state and local appropriations ranging from 6 to 65 
percent, as well as decreases in other revenues, ranging from 13 to 75 
percent. In response to these declines, schools that GAO visited 
pursued additional revenue from out-of-state and, in some cases, 
international students, government funded research, and fund-raising. 

Instructional spending consistently made up the largest share of total 
expenditures at public and private nonprofit schools, about 30 percent 
in fiscal years 1999 through 2009; however, spending varied across 
school types when accounting for student enrollment. Nonetheless, 
faculty compensation and benefits comprised the largest portion of 
instructional spending, about 70 percent, and increased for all school 
types during this time period. The overall number of faculty also rose 
with a shift toward hiring more part-time and nontenured faculty. 
Spending on most noninstructional activities also increased, 
particularly for research and student services. Schools GAO visited 
have adopted strategies to contain costs in response to revenue 
constraints, including centralizing administrative functions, cutting 
personnel costs, delaying construction projects, and eliminating 
certain class offerings. 

According to GAO analysis of recent Education data, about 50 percent 
of first-time undergraduate students at public and private nonprofit 
schools graduated within 6 years. However, graduation rates varied 
with student characteristics such as gender, race, and income. For 
example, financially independent students graduated at lower rates 
than financially dependent students. Education’s annual graduation 
measure provides a limited picture of student outcomes because it does 
not account for many nontraditional students, such as those who begin 
on a part-time basis and some transfers. Thus, graduation rates vary 
considerably depending on a school’s student body and mission. Several 
efforts involving multiple stakeholders are under way to develop 
outcome measures that better account for all students. 

Schools visited by GAO disclosed required information on cost of 
attendance, graduation rates, and future employment primarily through 
websites and, in some cases, in printed materials. Nationally, less 
than 1 percent of Education’s program reviews and independent audits 
found violations of information disclosure requirements at public and 
private nonprofit schools. Education has taken a number of steps to 
help schools disclose complete and accurate information including 
developing a tool for school websites to help students better estimate 
and compare the costs of attending college and providing guidance to 
institutions on ways to disseminate information to students. 

View [hyperlink, http://www.gao.gov/products/GAO-12-179] or key 
components. For more information, contact George Scott at (202) 512-
7215 or scottg@gao.gov. 

[End of section] 

Contents: 

Letter: 

Background: 

Schools Increasingly Relied on Tuition Revenues as State and Local 
Appropriations and Other Revenues Decreased: 

Spending on Instructional and Noninstructional Activities Varied and 
Revenue Constraints Prompted Some Targeted Cuts: 

About 50 Percent of Students Graduated within 6 Years, but Measures 
Provide an Incomplete Picture of Outcomes: 

Schools We Visited Made Required Information Disclosures, but 
Education's Monitoring Identified Some Problems at Other Schools: 

Agency Comments and Our Evaluation: 

Appendix I: Objectives, Scope, and Methodology: 

Appendix II: Variables Used in Analysis of Revenue and Expenditure 
Trends: 

Appendix III: Revenue Sources at Public and Private Nonprofit Schools: 

Appendix IV: Information on How Schools Ensure Federal Student Aid 
Dollars Are Appropriately Awarded to Students: 

Appendix V: Faculty and Staff Compensation at Public and Private 
Nonprofit Schools: 

Appendix VI: Rates and Status of Nongraduates After 6 Years, Public 
and Private Nonprofit Students: 

Appendix VII: Status of Public and Private Nonprofit Undergraduate 
Students After 6 Years of First Entry: 

Appendix VIII: GAO Contact and Staff Acknowledgments: 

Related GAO Products: 

Tables: 

Table 1: Types and Percentage of Public and Private Nonprofit Schools 
by Carnegie Classification, 2009-2010 School Year: 

Table 2: Number and Percentage Change of Students Enrolled in Public 
and Private Nonprofit Schools by Status, Race/Ethnicity, and Gender, 
1998-1999 and 2008-2009 School Years: 

Table 3: Average Annual Faculty Salaries at Public and Private 
Nonprofit Schools, School Years 2003-2004 and 2009-2010: 

Table 4: Average Annual Faculty Benefits at Public and Private 
Nonprofit Schools, School Years 2003-2004 and 2009-2010: 

Table 5: NonInstructional Spending per Student at Public Schools, 
Fiscal Years 1999-2009: 

Table 6: NonInstructional Spending per Student at Private Nonprofit 
Schools, Fiscal Years 1999-2009: 

Table 7: Public and Private Nonprofit Graduation Rates (Percentage) 
After 6 Years by Race/Ethnicity: 

Table 8: Revenues from Net Tuition and Fees, Fiscal Years 1999, 2009, 
and Percentage Change: 

Table 9: Revenues from Pell Grants and Other Federal Grants, Fiscal 
Years 1999, 2009, and Percentage Change: 

Table 10: Average Loan Amount (in Dollars) by Federal Financial Loan 
Program, Award Years 1998-1999, 2008-2009, and Percentage Change: 

Table 11: Revenues from State and Local Appropriations, Fiscal Years 
1999, 2009, and Percentage Change: 

Table 12: Revenues from Other Sources, Fiscal Years 1999, 2009, and 
Percentage Change: 

Table 13: Revenue from Federal Grants and Contracts, Fiscal Years 
1999, 2009, and Percentage Change: 

Table 14: Revenues from State and Local Grants and Contracts, Fiscal 
Years 1999, 2009, and Percentage Change: 

Table 15: Average Faculty Salaries by School Type, School Years 2003-
2004, 2005-2006, 2007-2008 and 2009-2010, in Dollars: 

Table 16: Average Faculty Benefits by School Type, School Years 2003-
2004, 2005-2006, 2007-2008 and 2009-2010, in Dollars: 

Table 17: Percentage of Noninstructional Staff by Salary, School Years 
2003-2004, 2005-2006, 2007-2008 and 2009-2010: 

Table 18: Graduation Rates (Percentage): 

Table 19: Degrees Attained (Percentage): 

Table 20: Status of Nongraduates (Percentage): 

Figures: 

Figure 1: Sources of Revenue as Percentage of Total for Public 
Schools, Fiscal Years 1999-2009: 

Figure 2: Sources of Revenue as Percentage of Total for Private 
Nonprofit Schools, Fiscal Years 1999-2009: 

Figure 3: Instructional Spending per Student at Public Schools, Fiscal 
Years 1999-2009: 

Figure 4: Instructional Spending per Student at Private Nonprofit 
Schools, Fiscal Years 1999-2009: 

Figure 5: Status of Public and Private Nonprofit Undergraduate 
Students After 6 years of First Entry: 

Figure 6: Public and Private Nonprofit Graduation Rates After 6 Years 
by Transfer Status: 

Abbreviations: 

BPS: Beginning Postsecondary Students Longitudinal Study: 

FAFSA: Free Application for Federal Student Aid: 

HEA: Higher Education Act of 1965, as amended: 

IPEDS: Integrated Postsecondary Education Data System: 

NCES: National Center for Education Statistics: 

[End of section] 

United States Government Accountability Office: 
Washington, DC 20548: 

January 26, 2012: 

The Honorable Michael B. Enzi: 
Ranking Member: 
Committee on Health, Education, Labor, and Pensions: 
United States Senate: 

Dear Senator Enzi: 

Over the last decade, the number of students seeking postsecondary 
education has increased; moreover, almost 90 percent of students 
enroll at public and private nonprofit institutions. Since the 1998-
1999 school year, these two sectors have experienced a 31 percent 
increase in the number of students served and, as the economy recovers 
from the recent recession, more students may seek a postsecondary 
degree as a key to a better economic future. As demand has grown, so 
has the cost of paying for a college education. From fiscal years 1999 
to 2009, published tuition and fees increased between 33 and 56 
percent at public and private nonprofit schools[Footnote 1] while 
median family income remained stagnant over the same period.[Footnote 
2] As a result, families are finding postsecondary education 
increasingly difficult to afford. To help students pay for college, 
the Department of Education (Education) provided $133 billion in Title 
IV federal student aid[Footnote 3] in the 2009-2010 school year. 
However, despite the continued federal investment in higher education 
and growth in student enrollment, graduation rates have not 
significantly increased--prompting the postsecondary education 
community to increase its focus on improving student outcomes. 

As requested, our review examined public and private nonprofit school 
(1) trends in revenues; (2) trends in expenditures; (3) graduation 
rates for students attending these schools; and (4) disclosure of 
information to students regarding cost of attendance, graduation 
rates, and future employment. Proprietary, or for-profit, schools are 
not within the scope of our review. 

To address these objectives, we: (1) reviewed studies and reports by 
Education's National Center for Education Statistics (NCES) and Office 
of Inspector General (OIG), the Congressional Research Service, and 
postsecondary education associations and foundations; (2) interviewed 
Education officials at NCES, the Office of Federal Student Aid (FSA), 
the Office of Postsecondary Education (OPE), the OIG, and 
representatives of postsecondary education associations; and (3) 
conducted site visits to a nonrepresentative sample of nine schools, 
selected to include 2-and 4-year public and private nonprofit schools 
with a range of enrollment, published tuition, and geographic 
locations. To describe national trends in revenues, expenditures, and 
school and student enrollment characteristics, we analyzed data from 
Education's Integrated Postsecondary Education Data System (IPEDS) for 
fiscal years 1999 to 2009[Footnote 4] and its National Postsecondary 
Student Aid Study (NPSAS) data from the 2007-2008 school year. We also 
gathered information from our site visits to describe potential 
impacts of the economic recession on operations since 2008. To provide 
average federal financial loan aid amounts per student, we used data 
from Education's National Student Loan Data System (NSLDS), covering 
award years 1998-1999 through 2009-2010. To provide information on 
graduation rates, we analyzed Education's 2003-2004 Beginning 
Postsecondary Students Longitudinal Study (BPS) data.[Footnote 5] We 
determined that Education's data systems were sufficiently reliable 
for the purposes of this report by testing them for accuracy and 
completeness, reviewing documentation about systems used to produce 
the data, and interviewing agency officials. 

In addition, we reviewed relevant federal laws, regulations, and 
Education's policies and procedures, including those related to 
monitoring schools' verification of information submitted by students 
on the Free Application for Federal Student Aid (FAFSA) and schools' 
compliance with information disclosure requirements on the cost of 
attendance, graduation rates, and future employment. We reviewed 
relevant program review and independent audit documentation with 
findings related to school's FAFSA verification and information 
disclosure from January 2007 to December 2010. To assess the data 
reliability of Education's program reviews, we examined the data, 
compared the data to available program review and audit documentation, 
and interviewed agency officials knowledgeable about the data. We 
determined the data to be sufficiently reliable for the purposes of 
this report. Appendix I discusses our objectives, scope, and 
methodology in further detail. 

We conducted this performance audit from December 2010 to January 2012 
in accordance with generally accepted government auditing standards. 
Those standards require that we plan and perform the audit to obtain 
sufficient, appropriate evidence to provide a reasonable basis for our 
findings and conclusions based on our audit objectives. We believe 
that the evidence obtained provides a reasonable basis for our 
findings and conclusions based on our audit objectives. 

Background: 

Characteristics of Public and Private Nonprofit Postsecondary Schools: 

There are over 3,000 public and private nonprofit postsecondary 
schools in the United States.[Footnote 6] This diverse group of 
colleges and universities varies in such respects as the type and 
length of programs offered, highest degree awarded, governance, and 
funding. Public schools, which include state universities and 
community colleges, are generally operated by publicly elected or 
appointed school officials and are traditionally supported by public 
funds. Private nonprofit schools are owned and operated by independent 
or religious organizations, and their net earnings do not benefit any 
shareholder or individual. These schools are primarily supported by 
tuition and fees as well as other revenue sources. Schools also differ 
in other respects, such as their primary missions, selectivity in 
admitting students, and populations served. For example, some 2-year 
or associate's degree schools, such as public community colleges, 
generally have unrestrictive admissions policies that emphasize open 
enrollment and primarily serve the local community. A majority of 
their students are older than traditional college age (18-24 years 
old) and attend part time. In the 2007-2008 school year, for example, 
over half of students attending public associate's degree schools were 
over the age of 24, according to Education data.[Footnote 7] In 
contrast, many 4-year schools use criteria such as grades, test 
scores, academic preparedness, and other credentials in the admissions 
process, and serve students from many states or countries. Their 
students typically attend full-time. Given such diversity, the 
Carnegie Commission on Higher Education developed a system to classify 
schools: The Carnegie Classification of Institutions of Higher 
Education (see table 1).[Footnote 8] 

Table 1: Types and Percentage of Public and Private Nonprofit Schools 
by Carnegie Classification, 2009-2010 School Year: 

Carnegie classification/degrees awarded: Associate's (2-year)[A]; 
Description: All degrees awarded are associate's (typically 2-year), 
or if baccalaureate (4-year) degrees awarded, they account for less 
than 10 percent of all undergraduate degrees; 
includes schools such as community colleges; 
Percentage of schools: 
Public: 32%; 
Private nonprofit: 4%; 
Total: 36%. 

Carnegie classification/degrees awarded: Baccalaureate (4-year); 
Description: Baccalaureate (bachelor's) degrees account for at least 
10 percent of all undergraduate degrees, and fewer than 50 master's 
degrees or 20 doctoral degrees awarded in a year; 
Percentage of schools: 
Public: 11%[B]; 
Private nonprofit: 15%; 
Total: 36%. 

Carnegie classification/degrees awarded: Master's; 
Description: Award at least 50 master's degrees and fewer than 20 
doctoral degrees in a year; 
Percentage of schools: 
Public: 0%; 
Private nonprofit: 10%; 
Total: 0%. 

Carnegie classification/degrees awarded: Research/Doctoral; 
Description: Award at least 20 research doctoral degrees in a year 
(excluding doctoral-level degrees that qualify recipients for entry 
into professional practice, such as law/JD, medical/MD, pharmacy/ 
PharmD, etc.);
Percentage of schools: 
Public: 5%; 
Private nonprofit: 3%; 
Total: 8%. 

Carnegie classification/degrees awarded: Specialty; 
Description: Award baccalaureate or higher-level degrees, with a high 
concentration (above 75%) in a single field or set of related fields 
such as schools of art, music, design, health professions, and 
theology, among others; 
Percentage of schools: 
Public: 2%; 
Private nonprofit: 17%; 
Total: 19%. 

Sources: Carnegie Foundation; Education, IPEDS, 2009-2010. 

[A] For the purposes of this report we use the following terminology 
to refer to different types of schools: associate's; baccalaureate; 
master's; master's and baccalaureate (for public schools); research 
(doctoral degrees) and specialty schools. 

[B] For the purposes of our analysis, we merged public master's and 
baccalaureate schools. 

[End of table] 

In the 2009-2010 school year, public and private nonprofit schools 
served a total of about 18.4 million students. Public associate's 
schools, or community colleges, enrolled the largest share, about 7.6 
million students or 41 percent. Public specialty schools had the 
smallest share, about 134,000 students or roughly 1 percent, and were 
the only school type to see enrollments decline during this period. 
Over the 1998-2010 school years, private nonprofit associate's schools 
experienced about a 68 percent growth in enrollment, the largest of 
any type of public or private nonprofit school, even though the 
overall number of these schools declined slightly. The characteristics 
of students attending public and private nonprofit schools have 
changed over the past decade. Most notably, Hispanic student 
enrollment in postsecondary education has risen sharply. (See table 2.) 

Table 2: Number and Percentage Change of Students Enrolled in Public 
and Private Nonprofit Schools by Status, Race/Ethnicity, and Gender, 
1998-1999 and 2008-2009 School Years: 

Student characteristic: Status: Full-time; 
Population: 1998-1999: 8,257,510; 
Population: 2008-2009: 11,295,420; 
Percentage change: 37%. 

Student characteristic: Status: Part-time; 
Population: 1998-1999: 5,768,343; 
Population: 2008-2009: 7,118,390; 
Percentage change: 23%. 

Student characteristic: Race/ethnicity: White; 
Population: 1998-1999: 9,358,982; 
Population: 2008-2009: 10,596,526; 
Percentage change: 13%. 

Student characteristic: Race/ethnicity: Black; 
Population: 1998-1999: 1,441,721; 
Population: 2008-2009: 2,167,043; 
Percentage change: 50%. 

Student characteristic: Race/ethnicity: Hispanic; 
Population: 1998-1999: 1,266,366; 
Population: 2008-2009: 2,244,846; 
Percentage change: 77%. 

Student characteristic: Race/ethnicity: Asian/Pacific Islander; 
Population: 1998-1999: 1813,461; 
Population: 2008-2009: 1,136,889; 
Percentage change: 40%. 

Student characteristic: Gender: Women; 
Population: 1998-1999: 7,865,729; 
Population: 2008-2009: 10,385,276; 
Percentage change: 32%. 

Student characteristic: Gender: Men; 
Population: 1998-1999: 6,130,124; 
Population: 2008-2009: 8,028,834; 
Percentage change: 31%. 

Source: GAO analysis of IPEDS data. 

[End of table] 

Department of Education Data Collection: 

Schools that participate in Title IV programs under the Higher 
Education Act of 1965, as amended (HEA),[Footnote 9] report 
information on finances, financial aid to students, human resources, 
student enrollments, certificates and degrees awarded, and student 
characteristics such as race and gender, among others.[Footnote 10] To 
capture this information, Education's NCES annually administers 
surveys through IPEDS. As the federal government's core postsecondary 
data collection program, IPEDS gathers information from over 6,700 
U.S. colleges, universities, and technical and vocational schools. The 
data are made publicly available to allow researchers and government 
agencies to analyze higher education issues and help students and 
parents make informed choices about postsecondary education. 

School Revenues and Expenditures: 

The financial data collected by IPEDS--including revenues by source, 
expenditures by category, and faculty and staff compensation--offer 
context for understanding the costs of providing postsecondary 
education. Revenues reported by schools include tuition and fees, 
government appropriations, government grants and contracts, and other 
revenues. Schools report on expenditures for instructional activities 
and noninstructional activities, which include student services and 
the cost of conducting research at the school, among others (see 
appendix II for the complete list of IPEDS finance variables and 
definitions used in our analysis). Schools report financial 
information according to the accounting standards that govern public 
and private institutions. Generally, private schools comply with the 
standards of the Financial Accounting Standards Board (FASB), and 
public schools comply with the standards of the Governmental 
Accounting Standards Board (GASB). 

Graduation Rates: 

In accordance with the HEA, schools that participate in Title IV of 
the HEA are required to disclose information on graduation rates 
[Footnote 11] for full-time, first-time certificate-or degree-seeking 
undergraduate students entering a school in a particular school year 
and who graduate within 150 percent of the normal time for graduation. 
[Footnote 12] IPEDS' Graduation Rate Survey (GRS), which collects data 
to calculate graduation rates, was designed to help schools respond to 
these requirements. IPEDS' graduation rate captures students who 
complete their academic program within 150 percent of normal time 
(i.e., 6 years for a 4-year program and 3 years for a 2-year program), 
and is used as the principle federal measure of student 
completion.[Footnote 13] In addition, GRS allows schools such as 
community colleges, whose missions include providing substantial 
academic preparation for students to transfer enrollment to another 
school, to report "transfer-out" rates. This rate is reported 
separately from the originating school's graduation rate. 

Education also collects data through the BPS to calculate estimates of 
graduation rates for first-time undergraduate students in a particular 
school year.[Footnote 14] The survey compiles data on student 
persistence, certificate and degree attainment, and school and work 
experiences, as well as student characteristics such as gender, race/ 
ethnicity, and socioeconomic status. The most recent group of BPS 
students entered postsecondary education during the 2003-2004 school 
year and participated in surveys after their first, third, and sixth 
year of first enrolling. The previous two BPS groups tracked students 
who first entered in the 1995-1996 and 1989-1990 school years. 

Federal Financial Aid to Students and School Disclosure Requirements: 

To help students pay for college, the federal government offers 
several forms of financial aid, primarily loans and grants, as 
authorized under Title IV of the HEA.[Footnote 15] A student applies 
for financial aid by filling out the FAFSA. Education, in turn, is 
responsible for ensuring schools verify the information students 
submit on the FAFSA. It annually selects a sample of applications for 
which schools must verify five elements: household size, number 
enrolled in college, adjusted gross income, U.S. taxes paid, and 
certain types of untaxed income and benefits, such as child support. 
Schools must also check any FAFSA it suspects contains incorrect 
information. A school can apply for exemption from verifying Education-
selected applications if it participates in Education's Quality 
Assurance (QA) Program, in which a school determines its own 
verification criteria through an institutional analysis of its student 
applicants.[Footnote 16] (See appendix IV for information on how 
schools ensure federal student aid dollars are appropriately awarded 
to students.) 

The HEA requires schools to annually provide updated information to 
students and their families on cost of attendance, graduation rates, 
and job placement information, among others.[Footnote 17] Cost of 
attendance includes tuition and fees, books and supplies, room and 
board, transportation, and any additional costs associated with a 
particular program. Schools are required to disclose graduation or 
completion rates for first-time, full-time, undergraduate students who 
finish a certificate-or degree-granting program within 150 percent of 
normal time. Additionally, schools are required to provide information 
on the type of employment obtained by graduates of the school's degree 
or certificate programs. Schools can provide information to students 
through appropriate publications, mailings, or websites. 

Education annually conducts program reviews of selected schools to 
monitor compliance with program requirements, including FAFSA 
verification and information disclosure requirements. In addition, 
independent auditors conduct annual compliance audits of schools. 
Education is required to resolve deficiencies identified in program 
review and audit reports and may impose penalties on schools found in 
violation. As part of the resolution process, Education generally 
sends a program review or audit determination letter to the school 
describing the violations found and any corrective actions to be taken. 

Schools Increasingly Relied on Tuition Revenues as State and Local 
Appropriations and Other Revenues Decreased: 

From 1999-2009, Revenues from Tuition and Fees Increased Significantly: 

From 1999-2009, both public and private nonprofit schools increased 
their reliance on revenues derived from student tuition and fees. Our 
analysis of Education data for fiscal years 1999 through 2009, 
[Footnote 18] the most recent data available, found that the portion 
of revenues attributed to net tuition and fees--revenues received 
after subtracting institutional aid provided to students[Footnote 19]--
increased from 16 to 22 percent of total revenue at public schools and 
from 29 to 40 percent at private nonprofit schools. Among all public 
school types, master's and baccalaureate schools saw the largest 
increase in share of revenues from net tuition and fees. Among all 
private nonprofit school types, baccalaureate schools saw the largest 
increase in share of revenues from net tuition and fees. By the end of 
the period, the growth in tuition and fee revenue outpaced that of all 
other types of revenues. (See figures 1 and 2.) 

Figure 1: Sources of Revenue as Percentage of Total for Public 
Schools, Fiscal Years 1999-2009: 

[Refer to PDF for image: stacked vertical bar graph] 

Fiscal year: 1999; 
Total Federal: 13%; 
Total State & Local: 38%; 
Tuition and Fees--Net of Institutional Aid: 16%; 
Other: 33%. 

Fiscal year: 2000; 
Total Federal: 13%; 
Total State & Local: 38%; 
Tuition and Fees--Net of Institutional Aid: 16%; 
Other: 33%. 

Fiscal year: 2001; 
Total Federal: 14%; 
Total State & Local: 37%; 
Tuition and Fees--Net of Institutional Aid: 15%; 
Other: 34%. 

Fiscal year: 2002; 
Total Federal: 15%; 
Total State & Local: 39%; 
Tuition and Fees--Net of Institutional Aid: 17%; 
Other: 29%. 

Fiscal year: 2003; 
Total Federal: 16%; 
Total State & Local: 37%; 
Tuition and Fees--Net of Institutional Aid: 18%; 
Other: 29%. 

Fiscal year: 2004; 
Total Federal: 17%; 
Total State & Local: 35%; 
Tuition and Fees--Net of Institutional Aid: 19%; 
Other: 29%. 

Fiscal year: 2005; 
Total Federal: 16%; 
Total State & Local: 35%; 
Tuition and Fees--Net of Institutional Aid: 20%; 
Other: 29%. 

Fiscal year: 2006; 
Total Federal: 16%; 
Total State & Local: 35%; 
Tuition and Fees--Net of Institutional Aid: 20%; 
Other: 29%; 

Fiscal year: 2007; 
Total Federal: 15%; 
Total State & Local: 35%; 
Tuition and Fees--Net of Institutional Aid: 20%; 
Other: 30%; 

Fiscal year: 2008; 
Total Federal: 15%; 
Total State & Local: 36%; 
Tuition and Fees--Net of Institutional Aid: 21%; 
Other: 28%; 

Fiscal year: 2009; 
Total Federal: 16; 
Total State & Local: 35%; 
Tuition and Fees--Net of Institutional Aid: 22%; 
Other: 27%. 

Source: GAO analysis of IPEDS Finance component data. Percentages may 
not add to 100 due to rounding. 

Notes: 

Net tuition and fee revenue is the amount of money the institution 
takes in from students after only institutional aid is subtracted. 

Total state and local revenues include both state and local 
appropriations and state and local grants and contract revenues. 

Total federal revenues include both federal appropriations and federal 
grants and contract revenues. Federal appropriations can include such 
things as federal land-grant appropriations. 

Other revenues include income from endowments, private gifts, and 
hospital revenues, among others. 

In 2009, other revenue excludes investment returns because some 
sectors had negative returns from investments; since these returns 
include realized and unrealized losses, excluding this volatile 
revenue source provides a better representation of available operating 
revenues. 

[End of figure] 

Figure 2: Sources of Revenue as Percentage of Total for Private 
Nonprofit Schools, Fiscal Years 1999-2009: 

[Refer to PDF for image: stacked vertical bar graph] 

Fiscal year: 1999; 
Total Federal: 9%; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 29%; 
Other: 61%. 

Fiscal year: 2000; 
Total Federal: 8%; 
Total State & Local: 1%; 
Tuition and Fees--Net of Institutional Aid: 25%; 
Other: 67%. 

Fiscal year: 2001; 
Total Federal: 12%; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 38%; 
Other: 48%. 

Fiscal year: 2002; 
Total Federal: 13%; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 40%; 
Other: 45%. 

Fiscal year: 2003; 
Total Federal: 12%; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 36%; 
Other: 50%. 

Fiscal year: 2004; 
Total Federal: 10%; 
Total State & Local: 1%; 
Tuition and Fees--Net of Institutional Aid: 29%; 
Other: 60%. 

Fiscal year: 2005; 
Total Federal: 10%; 
Total State & Local: 1%; 
Tuition and Fees--Net of Institutional Aid: 30%; 
Other: 59%. 

Fiscal year: 2006; 
Total Federal: 10%; 
Total State & Local: 1%; 
Tuition and Fees--Net of Institutional Aid: 29%; 
Other: 60%; 

Fiscal year: 2007; 
Total Federal: 8%; 
Total State & Local: 1%; 
Tuition and Fees--Net of Institutional Aid: 26%; 
Other: 65%; 

Fiscal year: 2008; 
Total Federal: 11%; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 37%; 
Other: 50%; 

Fiscal year: 2009; 
Total Federal: 12; 
Total State & Local: 2%; 
Tuition and Fees--Net of Institutional Aid: 40%; 
Other: 46%. 

Source: GAO analysis of IPEDS Finance component data. Percentages may 
not add to 100 due to rounding. 

Notes: 

Net tuition and fee revenue is the amount of money the institution 
takes in from students after only institutional aid is subtracted. 

Total state and local revenues include both state and local 
appropriations and state and local grants and contract revenues. 

Total federal revenues include both federal appropriations and federal 
grants and contract revenues. Federal appropriations can include such 
things as federal land-grant appropriations. 

Other revenues include income from endowments, private gifts, and 
hospital revenues, among others. 

In 2009, other revenue excludes investment returns because some 
sectors had negative returns from investments; since these returns 
include realized and unrealized losses, excluding this volatile 
revenue source provides a better representation of available operating 
revenues. 

[End of figure] 

Accounting for student enrollments, net tuition and fee revenue per 
student also increased for all public school types, with the largest 
increase at public research schools.[Footnote 20] Similarly, net 
tuition and fee revenue per student increased for all private 
nonprofit school types, with the largest increase at private nonprofit 
associate's degree schools. (See table 8 in appendix III for 
additional information on net tuition and fee revenues). 

Revenue from Federal Student Financial Aid Has Steadily Increased: 

In general, the funds schools receive from federal grants and loan aid 
awarded to students to help pay for tuition and other related costs of 
attendance increased over the time period. Taking into account student 
enrollments: 

* Revenues from Pell Grant aid[Footnote 21] to students increased at 
both public and private nonprofit schools, by 42 and 24 percent, 
respectively. Among school types, public associate's degree and 
private nonprofit master's degree schools had the largest increases. 

* Revenues from other federal grants to students, including 
supplemental educational opportunity grants,[Footnote 22] increased at 
public schools--by 25 percent--but decreased at private nonprofit 
schools, by 20 percent. Public master's and baccalaureate degree 
school types had the largest increases and private nonprofit specialty 
schools[Footnote 23] had the largest decreases. 

* Revenues from all federal loans increased at both public and private 
nonprofit schools, by 134 and 138 percent respectively. Loans to 
parents to help pay the costs of postsecondary education for their 
dependent undergraduate or graduate students accounted for most of the 
increase in revenues from federal loans. 

(See tables 9 and 10 in appendix III for additional information on 
revenues from federal financial aid.) 

At nearly all the schools we visited, school officials told us the 
need for student aid has risen, especially in light of increases in 
tuition and the impact of the continued weak economy on the financial 
resources of students and their families. 

Most Types of Schools Saw Decreases in State and Local Appropriations 
and Other Revenues: 

Our analysis of Education data showed that most public and private 
nonprofit schools saw decreases in state and local appropriations 
during the period studied. Specifically, the portion of revenues from 
state and local appropriations decreased for all public schools, 
dropping from 34 percent of total revenues in fiscal year 1999 to 28 
percent in 2009. All public schools also saw per student decreases in 
state and local appropriations. While private nonprofit schools 
received a very small share of revenue from state and local 
appropriations, less than 1 percent of total revenues, most of these 
school types also saw per student decreases. (See table 11 in appendix 
III for additional information on state and local appropriation 
revenues.) 

Both public and private nonprofit schools also saw decreases in other 
sources of revenue, such as private gifts and income from 
endowments.[Footnote 24] For example, other revenues made up a smaller 
share of total revenues at all public schools, decreasing from 33 
percent of total revenues in fiscal year 1999 to 27 percent in 2009. 
At private nonprofit schools, other revenues as a percentage of total 
revenues declined, from 61 percent in fiscal year 1999 to 46 percent 
in 2009. Taking into account student enrollments, public and private 
nonprofit schools both saw per student decreases in other revenues. 
(See table 12 in appendix III for additional information on other 
revenues.) 

Some Schools We Visited Increasingly Relied on Tuition Revenue as 
State Support and Endowment Revenues Declined: 

At four schools we visited, officials said the shift toward a greater 
proportion of revenues coming from tuition and fees was partly due to 
declines in state appropriations and other revenues, including private 
gifts and income from endowments. Examples are as follows: 

* At one public research school, officials said state generated 
support declined by 25 percent since the economic downturn in 2008, 
and in response the university system increased its reliance on 
tuition revenue to help pick up the funding gap. 

* At a public associate's degree school, officials told us while 
revenues have generally increased due to increasing enrollment, the 
school also instituted two tuition hikes over the past 10 years as a 
result of less state and federal revenue. 

* Officials at two private nonprofit research schools said revenues 
from other sources have recently declined. One school experienced a 22 
percent loss in endowment value in 2008, while another school's 
endowment value dropped by 32 percent since 2008. Officials at this 
school expressed concern about a lull in fund-raising. Further, due to 
increases in maintenance, utility, and food service costs, they said 
the school raised tuition 3.6 percent. Officials noted that tuition 
has increased at a faster rate since the economy weakened. They 
expressed concern about the sustainability of further tuition 
increases and the impact of these increases on students and families. 
To mitigate the impact, the school is maintaining its commitment to 
meeting the financial need of students by increasing the school's aid 
budget, an official told us. 

Schools We Visited Pursued Additional Revenue by Admitting Students 
Who Pay More and Increasing Research and Fund-Raising: 

To compensate for declines in state and local appropriations and from 
other revenue sources, schools we visited pursued additional revenue 
from certain types of students who pay more, from government-funded 
research, and fund-raising. Officials at two public schools, including 
a community college, said they actively pursue out-of-state and, in a 
few cases, international students to keep enrollment levels high and 
boost tuition revenues because these students typically pay higher 
tuition. For example, officials at one public research school told us 
in the last 2 years they have worked toward increasing out-of-state 
enrollment with a long-term goal of increasing the out-of-state 
enrollment from 20 to 30 percent by 2020, while maintaining the same 
number of in-state students. They explained that, while a portion of 
tuition and fee revenues received from in-state students is redirected 
to the state, revenues from out-of-state student tuition and fees can 
be retained by the school to cover operating expenses. In addition, a 
portion of the tuition revenues from these students is often used to 
provide institutional aid to low-income students, according to 
officials at three public research schools we visited. Other than to 
boost tuition revenue, officials also said schools pursue certain 
types of students, namely international students, to foster student 
diversity on campus, become world class institutions, and promote an 
enriching educational environment. 

Beyond recruiting certain types of students, three schools we visited 
also sought to raise revenue through increased research productivity 
by securing federal, and state and local grants and contracts. This 
was reflected in our analysis of Education's data for fiscal years 
1999 through 2009 that showed that at all public school types, federal 
grant and contract revenues increased by 38 percent and state/local 
grant and contract revenues increased by 68 percent. All public school 
types also saw per student increases in federal, as well as 
state/local grant and contract revenues during this period. In 
contrast, for all private nonprofit school types, federal grant and 
contract revenues decreased by 12 percent and state/local grant and 
contract revenues decreased by 10 percent. On a per student basis, all 
private nonprofit school types also saw decreases in federal and 
state/local grant and contract revenues during this period. (See 
tables 13 and 14 in appendix III for more detailed information.) 

Among the schools we visited, officials at one public research school 
told us that in the face of declining state funds, the school hopes to 
double its revenue from federal research grants over the next 10 
years, from $80 million to $160 million. The school also plans to 
partner with other major research institutions to help attract more 
funding. Another public research school hopes to double its research 
revenues, in part, officials said, through federal contracts for 
Science, Technology, Engineering, and Mathematics (STEM) funding. 

Finally, officials from many of the public schools we visited told us 
they are placing greater emphasis on bolstering endowments, private 
gifts, and fundraising--a generally new and nontraditional function 
for these types of schools. For example, efforts were under way to 
raise more revenue at two public research schools as follows: 

* Due to declines in state resources over the past 20 years, one 
school told us the university is looking at private donors to help 
build its endowment. Through a philanthropic foundation established in 
2008, the university intends to diversify its revenue streams and 
increase its fundraising efforts to raise $90 to $100 million from 
alumni and other supporters over the next 5 to 6 years. 

* Another school told us that, while its endowment is not a key 
component of the school's operating strategy, they are now placing 
more emphasis on development and gifts by expanding fundraising 
campaigns. 

Nevertheless, several school officials also cautioned that they expect 
endowment income to plateau, and growth in federal research grants and 
contracts to slow due to uncertainties in federal spending. 

Spending on Instructional and Noninstructional Activities Varied and 
Revenue Constraints Prompted Some Targeted Cuts: 

From 1999-2009, Spending on Instructional Activities Varied and 
Faculty Costs Remained Largest Share: 

Instructional spending[Footnote 25] consistently made up the largest 
share of total expenditures at public and private nonprofit schools, 
about 30 percent in fiscal years 1999 through 2009; however, such 
spending varied across school types when accounting for student 
enrollment.[Footnote 26] According to our analysis of Education data, 
among public school types, instructional spending per student 
increased the most at research schools (12 percent) and decreased the 
most at specialty schools (29 percent).[Footnote 27] (See figure 3.) 

Figure 3: Instructional Spending per Student at Public Schools, Fiscal 
Years 1999-2009: 

[Refer to PDF for image: multiple line graph] 

Fiscal year: 1999; 
Associates: $4,818; 
Masters and baccalaureate: $5,802; 
Research/doctoral: $8,354; 
Specialty: $17,096. 

Fiscal year: 2000; 
Associates: $4,886; 
Masters and baccalaureate: $5,905; 
Research/doctoral: $8,511; 
Specialty: $15,887. 

Fiscal year: 2001; 
Associates: $4,968; 
Masters and baccalaureate: $5,932; 
Research/doctoral: $8,523; 
Specialty: $16,164. 

Fiscal year: 2002; 
Associates: $47,54; 
Masters and baccalaureate: $5,907; 
Research/doctoral: $8,522; 
Specialty: $17,215. 

Fiscal year: 2003; 
Associates: $4,540; 
Masters and baccalaureate: $5,878; 
Research/doctoral: $8,292; 
Specialty: $13,855. 

Fiscal year: 2004; 
Associates: $4,495; 
Masters and baccalaureate: $5,821; 
Research/doctoral: $8,389; 
Specialty: $14,196. 

Fiscal year: 2005; 
Associates: $4,515; 
Masters and baccalaureate: $5,798; 
Research/doctoral: $8,610; 
Specialty: $1,1873. 

Fiscal year: 2006; 
Associates: $4,583; 
Masters and baccalaureate: $5,915; 
Research/doctoral: $8,623; 
Specialty: $11,420. 

Fiscal year: 2007; 
Associates: $4,721; 
Masters and baccalaureate: $5,986; 
Research/doctoral: $8,875; 
Specialty: $11,790. 

Fiscal year: 2008; 
Associates: $4,751; 
Masters and baccalaureate: $6,211; 
Research/doctoral: $9,182; 
Specialty: $10,643. 

Fiscal year: 2009; 
Associates: $4,707; 
Masters and baccalaureate: $6,157; 
Research/doctoral: $9,350; 
Specialty: $12,161. 

Source: GAO analysis of IPEDS Finance component data, 1998-2009. 

Note: Dollar figures per student represent median dollars. All figures 
are adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of figure] 

Among private nonprofit schools, most types reduced instructional 
spending per student with the largest decline at private research 
schools (14 percent). (See figure 4.) 

Figure 4: Instructional Spending per Student at Private Nonprofit 
Schools, Fiscal Years 1999-2009: 

[Refer to PDF for image: $multiple line graph] 

Fiscal year: 1999; 
Associates: $6,217; 
Baccalaureate: $7,421; 
Masters: $7,579; 
Research/doctoral: $16,743; 
Specialty: $8,890. 

Fiscal year: 2000; 
Associates: $5,934; 
Baccalaureate: $7,349; 
Masters: $7,599; 
Research/doctoral: $17,015; 
Specialty: $8,700. 

Fiscal year: 2001; 
Associates: $6,168; 
Baccalaureate: $7,479; 
Masters: $7,495; 
Research/doctoral: $16,162; 
Specialty: $8,553. 

Fiscal year: 2002; 
Associates: $5,680; 
Baccalaureate: $7,495; 
Masters: $7,509; 
Research/doctoral: $15,235; 
Specialty: $8,112. 

Fiscal year: 2003; 
Associates: $5,471; 
Baccalaureate: $7,201; 
Masters: $7,170; 
Research/doctoral: $14,472; 
Specialty: $8,208. 

Fiscal year: 2004; 
Associates: $5,460; 
Baccalaureate: $7,051; 
Masters: $7,099; 
Research/doctoral: $14,752; 
Specialty: $8,151. 

Fiscal year: 2005; 
Associates: $5,341; 
Baccalaureate: $7,052; 
Masters: $7,187; 
Research/doctoral: $14,772; 
Specialty: $7,922. 

Fiscal year: 2006; 
Associates: $5,701; 
Baccalaureate: $6,991; 
Masters: $7,078; 
Research/doctoral: $14,116; 
Specialty: $8,529. 

Fiscal year: 2007; 
Associates: $5,208; 
Baccalaureate: $7,133; 
Masters: $7,230; 
Research/doctoral: $14,968; 
Specialty: $8,520. 

Fiscal year: 2008; 
Associates: $5,426; 
Baccalaureate: $7,117; 
Masters: $7,220; 
Research/doctoral: $14,454; 
Specialty: 8,852. 

Fiscal year: 2009; 
Associates: $5,613; 
Baccalaureate: $7,222; 
Masters: $7,483; 
Research/doctoral: $14,416; 
Specialty: $9,063. 

Source: GAO analysis of IPEDS Finance component data, 1998-2009. 

Note: Dollar figures per student represent median dollars. All figures 
are adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of figure] 

Regardless of whether a school was public or private nonprofit, the 
largest component of instructional spending was faculty salaries, 
which generally accounted for 70 percent of all instructional costs. 
Moreover, average faculty salaries grew from school year 2003-2004 
through 2009-2010, particularly at private nonprofit schools. 
[Footnote 28] (See table 3.) Officials at schools we visited cited 
various reasons for salary increases. At one public school, for 
example, officials attributed increases to contractually obligated 
raises while at two private nonprofit schools we visited, officials 
cited competition among schools to attract and retain talented faculty 
as a cost driver. (See table 15 in appendix V for more detailed 
information on faculty salaries by type of school.) 

Table 3: Average Annual Faculty Salaries at Public and Private 
Nonprofit Schools, School Years 2003-2004 and 2009-2010: 

Public: 

Faculty rank: Professor; 
2003-2004: $94,913; 
2009-2010: $98,080; 
Percentage increase: 3%. 

Faculty rank: Associate professor; 
2003-2004: $70,531; 
2009-2010: $72,647; 
Percentage increase: 3%. 

Faculty rank: Assistant professor; 
2003-2004: $59,580; 
2009-2010: $61,538; 
Percentage increase: 3%. 

Faculty rank: Instructor; 
2003-2004: $58,259; 
2009-2010: $58,699; 
Percentage increase: 1%. 

Faculty rank: Lecturer; 
2003-2004: $48,992; 
2009-2010: $49,687; 
Percentage increase: 1%. 

Faculty rank: No academic rank; 
2003-2004: $54,760; 
2009-2010: $55,299; 
Percentage increase: 1%. 

Private nonprofit: 

Faculty rank: Professor; 
2003-2004: $105,274; 
2009-2010: $111,100; 
Percentage increase: 6%. 

Faculty rank: Associate professor; 
2003-2004: $72,420; 
2009-2010: $74,823; 
Percentage increase: 3%. 

Faculty rank: Assistant professor; 
2003-2004: $60,020; 
2009-2010: $61,791; 
Percentage increase: 3%. 

Faculty rank: Instructor; 
2003-2004: $45,404; 
2009-2010: $47,207; 
Percentage increase: 4%. 

Faculty rank: Lecturer; 
2003-2004: $54,963; 
2009-2010: $56,972; 
Percentage increase: 4%. 

Faculty rank: No academic rank; 
2003-2004: $57,430; 
2009-2010: $62,960; 
Percentage increase: 10%. 

Source: GAO analysis of IPEDS Human Resource component, Salaries 
section, 9/10 month contract length. 

Notes: 

All figures are adjusted for inflation and presented in fiscal year 
2009 constant dollars. 

No academic rank are faculty who have not been assigned a rank by 
their institution. 

[End of table] 

As with salaries, average annual spending on faculty fringe and health 
benefits also increased from school years 2003-2004 through 2009-2010, 
with health insurance being a significant cost driver according to 
officials at some schools we visited (see table 4). (See table 16 in 
appendix V for more information on trends in average benefits by 
school type.) 

Table 4: Average Annual Faculty Benefits at Public and Private 
Nonprofit Schools, School Years 2003-2004 and 2009-2010: 

Average fringe benefits: 

Public; 
2003-2004: $18,328; 
2009-2010: $20,367; 
Percentage increase: 11%. 

Private nonprofit; 
2003-2004: $20,130; 
2009-2010: $21,733; 
Percentage increase: 8%. 

Average medical/dental benefits: 

Public; 
2003-2004: $13,765; 
2009-2010: $16,892; 
Percentage increase: 23%. 

Private nonprofit; 
2003-2004: $12,342; 
2009-2010: $15,428; 
Percentage increase: 25%. 

Source: GAO analysis of IPEDS Human Resource component, Salaries 
section, total benefits. 

Notes: 

All figures are adjusted for inflation and presented in fiscal year 
2009 constant dollars. 

Fringe benefits include cash contributions in the form of 
supplementary or deferred compensation other than salary, excluding 
the employee's contribution. Employee fringe benefits include 
retirement plans, Social Security taxes, medical/dental plans, 
guaranteed disability income protection plans, tuition plans, housing 
plans, unemployment compensation plans, group life insurance plans, 
worker's compensation plans, and other benefits in-kind with cash 
options. 

[End of table] 

[Side bar: Trends in Faculty Course Loads and Publication Rates: 

According to officials at most of the schools we visited, faculty did 
not experience significant changes in course loads since the 1998-1999 
school year; however, class size did increase at three public schools 
due in part to increased enrollment. Due to resource constraints, some 
instructional faculty at one school we visited have also taken on 
additional work including teaching larger classes, participating in 
more committee meetings to address budget issues, and collaborating 
more closely with counseling faculty and student services. 

Schools we visited varied on how they tracked faculty publication 
rates, stating these metrics are primarily used at the department 
level. Schools emphasized publication quality over quantity and told 
us publications are often not comparable across disciplines or schools 
because departments weigh types of publications, such as articles and 
books, differently. Also, officials at some schools told us 
sabbaticals are often a standard part of the faculty contracts and 
have not changed significantly. End of side bar] 

Hiring additional faculty--nontenured track and part-time faculty in 
particular--also contributed to growth in instructional spending. 
Faculty numbers increased overall by 194,000 from 2003-2004 through 
2009-10 school years with the share of faculty that is nontenured 
track increasing from 31 to 34 percent at public schools and from 37 
to 39 percent at private nonprofit schools. A public research school 
we visited told us it addressed budget constraints in part by reducing 
its tenure system faculty while more than doubling nontenured faculty 
over the past two decades. Furthermore, the proportion of part-time 
faculty also increased between 1 to 12 percent at most school types. 
Only private nonprofit research schools increased their proportion of 
full-time faculty during the period, by 3 percent. According to an 
official at the American Association of University Professors, part-
time faculty typically receive lower pay and no benefits, resulting in 
cost savings for schools. Officials at schools we: 

visited told us part-time faculty also provide flexibility needed to 
meet fluctuating enrollment and academic program demands. However, 
officials at two schools we visited noted that hiring part-time 
faculty can negatively impact the academic environment as they may not 
have the opportunity to interact with other faculty and students as 
much as their full-time counterparts. 

NonInstructional Spending Increased, Particularly for Research and 
Student Services: 

Overall spending per student increased on most noninstructional 
activities at public and private nonprofit schools from fiscal years 
1999 to 2009,[Footnote 29] with the greatest proportion of 
noninstructional total expenditures devoted to research (11 percent). 
Among public school types, per student research spending increased the 
most, by 24 percent, at master's and baccalaureate schools. (See table 
5.) Among private nonprofit school types, per student research 
spending increased by more than 40 percent at master's, baccalaureate, 
and associate's schools. (See table 6.) As some schools we visited 
sought additional revenue through federal research grants and 
contracts, officials told us that administrative and facilities 
investments associated with research contracts also grew. For example, 
the research schools we visited made improvements to or expanded their 
research labs, such as building a $150 million laboratory sciences 
building to attract research grants in the physical and life sciences. 

Per student spending on student services also increased at most school 
types with public research schools experiencing the largest increase--
24 percent in fiscal year 2009.[Footnote 30] Most private nonprofit 
school types also increased spending on student services, though by 
smaller percentages than their public school counterparts. Officials 
at a private nonprofit research school we visited said they increased 
spending in response to feedback from students for more academic 
advising and arts activities, among other student services. Officials 
at another private nonprofit research school we visited attributed 
spending increases to competition among schools to meet student and 
parent expectations for high-quality amenities and housing. 

Table 5: NonInstructional Spending per Student at Public Schools, 
Fiscal Years 1999-2009: 

Research: 

Expenditure: Research; 
1999: $4,462; 
2009: $4,920; 
Percentage change: 10%. 

Expenditure: Academic support; 
1999: $2,426; 
2009: $2,358; 
Percentage change: -3%. 

Expenditure: Public service; 
1999: $1,247; 
2009: $1,384; 
Percentage change: 11%. 

Expenditure: Student services; 
1999: $1,054; 
2009: $1,304; 
Percentage change: 24%. 

Expenditure: Institutional support; 
1999: $1,936; 
2009: $2,273; 
Percentage change: 17%. 

Expenditure: Other; 
1999: $8,499; 
2009: $8,426; 
Percentage change: -1%. 

Master's and baccalaureate: 

Expenditure: Research; 
1999: $140; 
2009: $174; 
Percentage change: 24%. 

Expenditure: Academic support; 
1999: $1,344; 
2009: $1,491; 
Percentage change: 11%. 

Expenditure: Public service; 
1999: $389; 
2009: $373; 
Percentage change: -4%. 

Expenditure: Student services; 
1999: $1,215; 
2009: $1,365; 
Percentage change: 12%. 

Expenditure: Institutional support; 
1999: $1,672; 
2009: $1,880; 
Percentage change: 12%. 

Expenditure: Other; 
1999: $5,620; 
2009: $5,567; 
Percentage change: -1%. 

Associate's: 

Expenditure: Academic support; 
1999: $866; 
2009: $884; 
Percentage change: 2%. 

Expenditure: Public service; 
1999: $181; 
2009: $161; 
Percentage change: -11%. 

Expenditure: Student services; 
1999: $1,041; 
2009: $1,095; 
Percentage change: 5%. 

Expenditure: Institutional support; 
1999: $1,621; 
2009: $1,616; 
Percentage change: 0%. 

Expenditure: Other; 
1999: $3,480; 
2009: $3,464; 
Percentage change: 0%. 

Specialty: 

Expenditure: Research; 
1999: $12,926; 
2009: $7,349; 
Percentage change: -43%. 

Expenditure: Academic support; 
1999: $4,889; 
2009: $3,510; 
Percentage change: -28%. 

Expenditure: Public service; 
1999: $1,665; 
2009: $2,732; 
Percentage change: 64%. 

Expenditure: Student services; 
1999: $1,863; 
2009: $2,183; 
Percentage change: 17%. 

Expenditure: Institutional support; 
1999: $8,027; 
2009: $7,787; 
Percentage change: -3%. 

Expenditure: Other; 
1999: $15,182; 
2009: $12,498; 
Percentage change: -18%. 

Source: GAO analysis of IPEDS Finance component data. 

Notes: 

Dollar figures per student represent median dollars. All figures are 
adjusted for inflation and presented in fiscal year 2009 constant 2009 
dollars. 

For the purposes of our analysis, "other" noninstructional 
expenditures for public schools include expenses for independent 
operations, auxiliary enterprises (e.g., bookstores and meal 
services), operation and maintenance of plant, hospitals, and other 
operations. 

[End of table] 

Table 6: NonInstructional Spending per Student at Private Nonprofit 
Schools, Fiscal Years 1999-2009: 

Research: 

Expenditure: Research; 
1999: $4,353; 
2009: $4,894; 
Percentage change: 12%. 

Expenditure: Academic support; 
1999: $4,149; 
2009: $4,008; 
Percentage change: -3%. 

Expenditure: Public service; 
1999: $678; 
2009: $715; 
Percentage change: 6%. 

Expenditure: Student services; 
1999: $2,712; 
2009: $2,941; 
Percentage change: 8%. 

Expenditure: Institutional support; 
1999: $5,616; 
2009: $6,128; 
Percentage change: 9%. 

Expenditure: Other; 
1999: $5,839; 
2009: $9,379; 
Percentage change: 61%. 

Master's: 

Expenditure: Research; 
1999: $158; 
2009: $246; 
Percentage change: 56%. 

Expenditure: Academic support; 
1999: $1,729; 
2009: $1,680; 
Percentage change: -3%. 

Expenditure: Public service; 
1999: $361; 
2009: $296; 
Percentage change: -18%. 

Expenditure: Student services; 
1999: $2,554; 
2009: $2,827; 
Percentage change: 11%. 

Expenditure: Institutional support; 
1999: $3,725; 
2009: $3,875; 
Percentage change: 4%. 

Expenditure: Other; 
1999: $3,215; 
2009: $5,221; 
Percentage change: 62%. 

Baccalaureate: 

Expenditure: Research; 
1999: $235; 
2009: $349; 
Percentage change: 49%. 

Expenditure: Academic Support; 
1999: $1,649; 
2009: $1,705; 
Percentage change: 3%. 

Expenditure: Public Service; 
1999: $279; 
2009: $300; 
Percentage change: 8%. 

Expenditure: Student Services; 
1999: $3,220; 
2009: $3,629; 
Percentage change: 13%. 

Expenditure: Institutional Support; 
1999: $4,429; 
2009: $4,532; 
Percentage change: 2%. 

Expenditure: Other; 
1999: $4,691; 
2009: $6,910; 
Percentage change: 47%. 

Associate's: 

Expenditure: Research; 
1999: $76; 
2009: $109; 
Percentage change: 43%. 

Expenditure: Academic support; 
1999: $1,233; 
2009: $1,108; 
Percentage change: -10%. 

Expenditure: Public service; 
1999: $330; 
2009: $315; 
Percentage change: -5%. 

Expenditure: Student services; 
1999: $2,665; 
2009: $2,395; 
Percentage change: -10%. 

Expenditure: Institutional support; 
1999: $5,052; 
2009: $4,121; 
Percentage change: -18%. 

Expenditure: Other; 
1999: $3,497; 
2009: $4,390; 
Percentage change: 26%. 

Specialty: 

Expenditure: Research; 
1999: $730; 
2009: $648; 
Percentage change: -11%. 

Expenditure: Academic support; 
1999: $2,476; 
2009: $2,170; 
Percentage change: -12%. 

Expenditure: Public service; 
1999: $535; 
2009: $803; 
Percentage change: 50%. 

Expenditure: Student services; 
1999: $2,326; 
2009: $2,308; 
Percentage change: -1%. 

Expenditure: Institutional support; 
1999: $6,190; 
2009: $6,037; 
Percentage change: -3%. 

Expenditure: Other; 
1999: $3,561; 
2009: $5,733; 
Percentage change: 61%. 

Source: GAO analysis of IPEDS Finance component data. 

Notes: 

Dollar figures per student represent median dollars. All figures are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

For the purposes of our analysis, "other" noninstructional 
expenditures for private nonprofit schools include expenses for 
independent operations, auxiliary enterprises (e.g., bookstores and 
meal services), operation and maintenance of plant, hospitals, and 
other operations. 

[End of table] 

[Side bar: Recruitment Expenditures at Schools We Visited: 

While Education does not specifically capture information on student 
recruitment spending, which is part of student services expenditures, 
these costs generally represented a small portion--less than 1 percent—
of spending at public and private nonprofit schools we visited. School 
officials said they primarily spent recruiting funds on coordinating 
with high school counselors, publishing promotional materials, and 
advertising in newspapers and radio. Most of the schools we visited 
did not track recruiting expenditures outside of those reported by the 
admissions office. Thus, we were not able to report on expenditures 
incurred by presidents, deans, individual academic departments, and 
other school entities. End of side bar] 

From the 2003-2004 through 2009-2010 school years, noninstructional 
staff increased at public and private nonprofit schools by 10 and 9 
percent, respectively. Most of the increase reflected growth in 
executive managerial staff that provide institutional support, which 
increased 14 percent at public schools and 21 percent at private 
nonprofit schools.[Footnote 31] In contrast, public schools saw little 
growth in the number of skilled craftsmen, technical 
paraprofessionals, and clerical secretarial staff and private 
nonprofit schools saw declines in these positions. (See table 17 in 
appendix V for information on trends in salaries of noninstructional 
staff by school type and occupation.) 

Schools We Visited Curbed Spending in Specific Areas in Light of 
Revenue Constraints and to Improve Efficiency: 

Schools we visited have adopted a variety of strategies to contain 
spending and improve the efficiency of their operations. While the 
specific circumstances of each school, including financial condition, 
determined its cost-containment strategies, most schools we visited 
took steps to make administrative functions more efficient. Some 
schools reduced personnel costs by freezing wages, instituting 
furloughs and, in some cases, layoffs. A few schools reported 
postponing or canceling capital projects and improvements. While 
school officials we spoke with emphasized the importance of 
maintaining academic quality in spite of fiscal pressures, two schools 
did reduce some courses and class sections. Examples include the 
following: 

* Administrative efficiencies: A public research school we visited 
streamlined administrative functions by realigning staff and 
centralizing support services for a projected annual savings of $75 
million. A public research school in another state we visited joined a 
consortium of schools to jointly purchase goods and services. 

* Personnel savings: Five of the six public schools we visited 
eliminated or left some noninstructional positions vacant. For 
example, nearly 500 staff were laid off in the 2009-2010 school year 
at a public research school. In contrast, one private nonprofit school 
we visited continued to hire: increasing its noninstructional staff by 
50 percent over fiscal years 1999 through 2009. Officials at that 
school attributed the need for more staff to anticipated growth in 
enrollments and research and credited conservative endowment 
investments and spending for providing the necessary resources. 
Schools also reported adjustments to faculty numbers: five schools did 
not fill some faculty vacancies or add positions, despite enrollment 
increases. For example, officials at one public research school told 
us they have stopped filling vacancies in order to compensate existing 
faculty. Two public schools we visited also realized personnel savings 
by suspending merit and cost-of-living raises for several years. 

* Construction delays and targeted upgrades: Some schools we visited 
delayed capital projects and deferred maintenance. Officials from five 
public schools pointed to declining state appropriations and limited 
financing options, and one private nonprofit school cited declining 
income from endowments as reasons for these spending cutbacks. For 
example, two private nonprofit research schools delayed planned 
construction projects including creating a visitors center. Deferred 
maintenance at some of the public schools we visited has resulted in 
backlogs of projects totaling $92 million to $1.8 billion per school. 
Some schools adopted energy-saving measures to cut costs, such as 
reducing water and electricity consumption and, in one instance, 
investing in an energy-efficient heating plant. 

* Cutting classes and services: As enrollments rise, some public 
schools we visited face capacity issues. Officials at those schools 
told us they do not have the resources to meet demand and are cutting 
classes and support services. For example, one public associate's 
school did not offer summer classes in 2010 and is planning to cut 800 
class sections in 2011. Some schools took steps to reduce support 
services for students. However, school officials emphasized that these 
cuts will not impact core academic areas. Some student services 
continue to be a funding priority, including academic support, 
counseling, and diversity centers to promote graduation rates of 
minority students. 

About 50 Percent of Students Graduated within 6 Years, but Measures 
Provide an Incomplete Picture of Outcomes: 

Graduation Rates Varied by Type of School and Student Characteristics: 

Nationwide, about 50 percent of first-time undergraduate students who 
enrolled in a public or private nonprofit school during the 2003-2004 
school year graduated by 2009, according to our analysis of 
Education's Beginning Postsecondary Students Longitudinal Study (BPS) 
data.[Footnote 32] (See figure 5.) Among students who first enrolled 
in a 4-year school, 67 percent graduated within 6 years. Among 
students who first enrolled in a 2-year school, 16 percent graduated 
within 3 years, and by 6 years, a total of 34 percent graduated. 
Students at public schools generally graduated at lower rates than 
those at private nonprofit schools. For example, 16 percent of 
students at 2-year public schools graduated after 3 years compared 
with 39 percent of students at 2-year private nonprofit schools. 
Overall, students included in the most recent BPS study achieved 
graduation rates similar to those in the previous 1995-1996 BPS study 
across all school types within our scope (see appendix VI).[Footnote 
33] 

Figure 5: Status of Public and Private Nonprofit Undergraduate 
Students After 6 years of First Entry: 

[Refer to PDF for image: interactive graphic] 

Interactive graphic: For more information, roll mouse over those that 
graduated and did not graduate. 
  
First-time Public and Private Nonprofit Students: 

6 years later: 
 
Did not graduate (50%): 
Status us students who did not graduate after 6 years of enrollment: 
Still enrolled: 32%; 
Left without return: 68%. 

Graduated (50%): 
Types of credential earned after 6 years of first entry: 

Students who started at 2-year schools: 
Certificate: 26%; 
Associate's: 41%; 
Bachelors': 33%. 

Students who started at 4-year schools: 
Certificate: 2%; 
Associate's: 6%; 
Bachelors': 92%. 

Source: GAO analysis of 2003-04 BPS data. 

[End of figure] 

We previously reported that student graduation rates differ based on 
student characteristics, such as race and transfer history. [Footnote 
34] Our analysis of the most recent BPS data also found that rates 
varied based on a range of characteristics. For example, women 
graduated at rates 4 to 8 percentage points higher than men across all 
school types.[Footnote 35] Black and Hispanic student graduation rates 
lagged behind those for white and Asian/Pacific Islander students 
[Footnote 36] at all school types (see table 7).[Footnote 37] 

[Refer to PDF for image] 

[End of figure] 

Table 7: Public and Private Nonprofit Graduation Rates (Percentage) 
After 6 Years by Race/Ethnicity: 

All 2-year schools: 
White: 38.3%; 
Black: 26.1%; 
Hispanic: 26.7%; 
Asian/Pacific Islander: 38.2%[A]. 

2-year public: 
White: 38.2%; 
Black: 26.0%; 
Hispanic: 25.5%; 
Asian/Pacific Islander: 38.3%[A]. 

2-year private nonprofit: 
White: [B]; 
Black: [B]; 
Hispanic: [B]; 
Asian/Pacific Islander: [B]. 

All 4-year schools: 
White: 69.8%; 
Black: 50.9%[A]; 
Hispanic: 54.6%[A]; 
Asian/Pacific Islander: 73.6%[A]. 

4-year public: 
White: 67.4%; 
Black: 51.0%[A]; 
Hispanic: 56.4%[A]; 
Asian/Pacific Islander: 71.2%[A]. 

4-year private nonprofit: 
White: 74.3%; 
Black: 50.9%[A]; 
Hispanic: 51.2%[A]; 
Asian/Pacific Islander: 79.3%[A]. 

Source: GAO analysis of 2003-2004 BPS data. 

Note: Graduation rates for Asian/Pacific Islander students are not 
statistically different from the rates for white students. 

[A] Sampling error for this estimate is greater than ±5 percentage 
points. 

[B] The sample size for students in this category was not sufficient 
to produce a reliable graduation rate estimate. 

[End of table] 

Our analysis of the most recent BPS data found that graduation rates 
also varied by student characteristics related to income. For example, 
financially independent students[Footnote 38] graduated at lower rates 
than financially dependent students across all school types,[Footnote 
39] though variation was greatest among students at 4-year schools: 31 
percent of independent students at 4-year schools graduated compared 
with 70 percent of dependent students. Among financially dependent 
students at these schools, graduation rates increased with increases 
in family income.[Footnote 40] Furthermore, Pell Grant recipients at 4-
year schools graduated at lower rates than nonrecipients--59 percent 
compared with 71 percent, respectively. At 2-year schools, 27 percent 
of financially independent students graduated compared with 39 percent 
of dependent students. There was generally not a significant 
difference in the graduation rates among students of different income 
levels at 2-year schools--except between students within the highest 
and lowest income brackets[Footnote 41]--or between Pell Grant 
recipients and nonrecipients at 2-year schools. 

Research conducted by Education and others has linked the likelihood 
of graduating to a range of student characteristics. For example, 
according to Education, gains in graduation rates of women over men 
may be related to women's increasing participation in education, 
improved high school academic preparation, and greater gains in full-
time attendance, among other factors.[Footnote 42] Additional NCES 
studies have found that academic preparation in high school and 
measures of socioeconomic status, such as family income and parents' 
education, are "highly predictive of degree attainment".[Footnote 43] 
According to a Pell Institute report, low-income students graduate at 
lower rates because they are less likely to be well-prepared for 
college than higher income students. These low-income students are 
also more likely to have other characteristics associated with lower 
rates of college degree attainment: they are more often black or 
Hispanic, the first in their family to attend college, financially 
independent, or have dependent children, among other factors.[Footnote 
44] In our previous work, we likewise found that being black or a 
first generation college student was associated with lower graduation 
rates at 4-year schools.[Footnote 45] 

Transferring between schools also influenced graduation rates. Our 
analysis of the most recent BPS data showed that students who started 
at a 4-year school and subsequently transferred graduated at lower 
rates than their nontransfer counterparts, 45 percent and 74 percent, 
respectively (see figure 6). Our previous work yielded similar 
findings of lower likelihood of graduation among students who 
transferred from one 4-year school to another versus nontransfer 
students.[Footnote 46] However, the opposite was true at 2-year 
schools. According to the most recent BPS data, about half of students 
at 2-year schools that transferred graduated within 6 years, compared 
with nearly a quarter of nontransfers (see figure 6). 

Figure 6: Public and Private Nonprofit Graduation Rates After 6 Years 
by Transfer Status: 

[Refer to PDF for image: vertical bar graph] 

All 2-Year Schools: 
Transfers: 50%; 
Non-Transfers: 24%. 

All 4-Year Schools: 
Transfers: 45%; 
Non-Transfers: 74%. 

Source: GAO analysis of 2003-2004 BPS data. 

[End of figure] 

Education's Annual Graduation Measure Omits Many Nontraditional 
Students, and Alternatives Are Under Consideration: 

To help postsecondary schools meet the statutory requirement to 
disclose graduation rates, Education annually collects data through 
IPEDS' Graduation Rates Survey.[Footnote 47] However, the information 
IPEDS collects for its graduation measure does not account for many 
nontraditional students,[Footnote 48] and rates vary considerably 
depending on a school's student body and mission. According to NCES, 
roughly 49 percent of all undergraduate students who enter for the 
first time in the fall term are annually captured in IPEDS' graduation 
rate measure.[Footnote 49] This percentage is even lower--
approximately 35 percent--among students entering public 2-year 
schools.[Footnote 50] The IPEDS measure does not include part-time 
students, some transfers, and some students who enter at a point in 
time other than the fall term, which can result in a significant 
percentage of some schools' students excluded from its graduation 
rate.[Footnote 51] For example, at the 2-year schools we visited, part-
time students represented 46 to 95 percent of the student population 
during the 2009-2010 school year. To generate graduation rates, 
Education also uses its BPS survey to collect data on not only first-
time, full-time students, but also part-time students and those who 
transfer to another school. Though BPS provides a more inclusive 
picture of graduation rates than IPEDS, it is not calculated annually. 
[Footnote 52] 

Many officials we spoke with at Education, higher education 
associations, and schools we visited said the IPEDS graduation rate is 
an appropriate measure for schools that primarily serve traditional 
students, such as 4-year research schools. However, it is less 
representative, they said, for schools with significant numbers of 
students who are part-time, noncertificate, or degree-seeking 
(including those who intend to transfer), or who leave school and 
later reenroll. This is a particular concern among representatives of 
2-year schools as their school missions often include access for all 
students and a range of learning outcomes other than degree 
attainment, such as academic remediation and occupational skills 
training. Officials at one community college told us their graduation 
rates have remained at 10 percent or below over the last decade 
because most of their students do not enroll in a degree program and 
thus are excluded from the IPEDS measure. In contrast, officials at a 
private research university in the same metropolitan area, and with a 
more traditional student population, told us their IPEDS graduation 
rates have exceeded 90 percent over the same period. Officials at two 
schools we visited also said 150 percent of "normal" program 
completion time is too short to measure the outcomes of students who 
have other significant responsibilities such as work and children, or 
who are less prepared academically, which may delay their progress. 

In response to the limitations of IPEDS' graduation rate, several 
efforts are underway to develop measures that better capture outcomes 
for all students. In 2009, as required by HEA, Education established 
the Committee on Measures of Student Success, composed of 
representatives from schools and the higher education community, to 
recommend improvements in calculating and reporting graduation rates 
for full-time certificate-or degree-seeking undergraduate students at 
2-year schools. The committee was also tasked with recommending 
alternative measures of student success that are more aligned with the 
missions of these institutions.[Footnote 53] The committee submitted 
its final recommendations to the Secretary of Education in December 
2011.[Footnote 54] Among its recommendations, the committee suggested 
Education enhance graduation rate reporting in IPEDS to include 
information for three specific cohorts--beginning part-time degree 
seeking students, students who are not college ready, and students who 
receive federal financial assistance. In addition, the committee 
recommended Education broaden IPEDS measures to calculate graduation 
rates for an unduplicated count of students who completed their 
program, transferred, or were substantially prepared to transfer as 
well as other transfer outcomes. Education expects to announce its 
action plan in response to the committee's recommendations by early 
Winter 2012. In addition, the American Association of Community 
Colleges is working with other higher education groups to develop 
alternative outcome measures through the Voluntary Framework of 
Accountability (VFA). [Footnote 55] Measures will include transfer, 
part-time, and noncertificate-or degree-seeking students and 
alternative outcomes such as the completion of developmental 
education, credit milestone progress, and licensure exam pass rates. 
Three of the public schools we visited participate in the Voluntary 
System of Accountability (VSA), which includes transfer students in 
its graduation measure.[Footnote 56] 

Most of the schools we visited have also developed institutional 
measures that differ from IPEDS' graduation rate measure. The majority 
includes part-time and transfer students or calculates graduation 
rates that allow more time than 150 percent of "normal" completion. 
The 2-year schools we visited calculate graduation rates using a 300 
percent of "normal" completion time period and employ alternative 
measures of student outcomes, including rate of transfer to 4-year 
schools or earned grade point average (GPA). These institutional 
measures are mainly used for internal purposes but, in some cases, are 
disclosed externally on school websites and in recruitment materials. 

Schools We Visited Made Required Information Disclosures, but 
Education's Monitoring Identified Some Problems at Other Schools: 

Schools Published Required Information for Students on websites and in 
Printed Materials: 

The schools we visited made information required by HEA available to 
current and prospective students on cost of attendance, graduation 
rates, and future employment such as jobs obtained.[Footnote 57] 
Schools shared information on websites, and some also included this 
information in printed materials. For example, schools we visited 
provided information on estimated cost of attendance--tuition and 
fees, books and supplies, room and board, and transportation--through 
means such as websites for prospective students and in course 
catalogs. Officials from one school also told us that they share 
information on cost to students at information sessions and new 
student orientation. To provide prospective students with more 
detailed information on the cost of attendance at all schools, HEA 
recently required schools to also publish a net price calculator on 
their websites.[Footnote 58] Designed to help students better evaluate 
costs, each net price estimate is based on an individual student's 
information input by the user, such as income and dependency status, 
combined with information from the school, such as price of attendance 
and median amount of grant and scholarship aid provided to eligible 
students.[Footnote 59] 

In addition to providing information on cost of attendance, schools we 
visited posted graduation rates on their websites or included this 
information in annual reports produced by the schools' research 
offices.[Footnote 60] Most schools we visited used voluntary surveys 
to collect information on employment obtained by recent graduates of a 
school's degree or certificate program; however, many reported low 
response rates. They collected data on topics such as postgraduate 
education, current or expected employment, salary, and the extent to 
which the student's major prepared them for a future career. Most of 
the schools we visited provided student outcome information at career 
services offices, on their websites, or in printed materials. To 
assist graduating students, most schools we visited posted information 
on potential employment on their career services websites. 
Specifically, seven schools provided job postings or searchable 
databases, and one school posted data from the state labor department 
on its website. Furthermore, five schools made potential salary 
information available online or at the career services office. 

Education's Monitoring Identified a Small Percentage of Schools 
Providing Insufficient or Inaccurate Information: 

From January 2007 through December 2010, less than 1 percent of 
Education's program reviews and independent audits identified findings 
related to information disclosure requirements at public and private 
nonprofit schools.[Footnote 61] According to program review and audit 
documentation from Education, 15 public and private nonprofit schools 
did not meet information disclosure requirements specifically on cost 
of attendance and graduation rates.[Footnote 62] Examples of schools 
failing to provide sufficient graduation rate information include not 
adequately distributing information to students, not calculating the 
rate in accordance with federal requirements, or disclosing a rate 
that had not been updated for several years. To resolve findings 
identified by Education staff and auditors, schools generally took or 
were instructed to take corrective action such as adding information 
on the school's website for current and prospective students.[Footnote 
63] Additionally, officials from Education's Consumer Experience 
Group, which serves as a liaison between financial aid recipients and 
the agency, has identified very few complaints related to disclosures 
on cost of attendance and student outcomes. 

Education has taken steps in recent years to help schools make 
information more readily available to current and prospective 
students. In 2009, the National Postsecondary Education 
Cooperative[Footnote 64] published a guide to help schools meet 
disclosure requirements, as well as make data more useful and 
accessible to students.[Footnote 65] The guide includes suggestions 
for how schools can improve the organization and labeling of 
information on their websites to help students more easily find and 
compare information across schools. In 2011, Education also sponsored 
a focus group with students and school representatives on a uniform 
template for sharing information such as student graduation rates and 
cost. 

Agency Comments and Our Evaluation: 

We provided a draft of this report to the Department of Education for 
review and comment. Education provided technical comments, which we 
incorporated as appropriate. 

As agreed with your office, unless you publicly announce the contents 
of this report earlier, we plan no further distribution of this report 
until 30 days from the report date. At that time, we will send copies 
of this report to the appropriate congressional committees, the 
Secretary of Education, and other interested parties. The report also 
will be made available at no charge on GAO's website at [hyperlink, 
http://www.gao.gov]. 

If you or your staff members have any questions about this report, 
please contact me at (202) 512-7215 or scottg@gao.gov. Contact points 
for our Offices of Congressional Relations and Public Affairs may be 
found on the last page of this report. GAO staff who made key 
contributions to this report are listed in appendix VIII. 

Sincerely yours, 

Signed by: 

George A. Scott, Director: 
Education, Workforce, and Income Security Issues: 

[End of section] 

Appendix I: Objectives, Scope, and Methodology: 

Overview: 

The objectives of this report were to examine public and private 
nonprofit school (1) trends in revenues; (2) trends in expenditures; 
(3) graduation rates for students attending these schools; and (4) 
disclosure of information to students regarding cost of attendance, 
graduation rates, and future employment. We relied on multiple 
methodologies to conduct our work. To describe national trends in 
revenues, expenditures, and student and school characteristics, we 
analyzed data from the Department of Education's (Education) 
Integrated Postsecondary Education Data System (IPEDS). We present 
overall revenue and expenditure data for the public and private 
nonprofit sectors, as well as individual school types using an 
institutional classification coding structure developed by the 
Carnegie Commission on Higher Education and used by Education. The 
categories of schools included in our analysis were degree granting: 4-
year research, 4-year master's, 4-year baccalaureate, 2-year 
associate's, and specialty schools.[Footnote 66] To provide average 
federal financial loan aid amounts per student, we used data from 
Education's National Student Loan Data System (NSLDS), covering award 
years 1998-1999 through 2009-2010. To provide information on 
graduation rates, we analyzed data from Education's Beginning 
Postsecondary Students Longitudinal Study (BPS). We disaggregated BPS 
data by overall school type: 2-year and 4-year and, within these 
school types, by sector: public and private nonprofit. We also used 
Education's National Postsecondary Student Aid Study (NPSAS) data from 
the 1999-2000 through 2007-2008 school years to provide information on 
trends in student enrollment based on age. We determined that IPEDS, 
NSLDS, NPSAS, and BPS data are sufficiently reliable for the purposes 
of this report by testing it for accuracy and completeness, reviewing 
documentation about systems used to produce the data, and interviewing 
agency officials. Unless otherwise noted, all data estimates for 
graduation rates are within a confidence interval of 5 percentage 
points. 

In addition, we reviewed relevant federal laws, regulations, and 
Education's policies and procedures including those related to 
monitoring schools' verification of information submitted by students 
on the Free Application for Federal Student Aid (FAFSA) and schools' 
compliance with information disclosure requirements. We also reviewed 
agency documentation on instances of noncompliance with FAFSA 
verification and information disclosure requirements. In addition, we 
reviewed studies and reports by Education's National Center for 
Education Statistics (NCES) and Office of Inspector General (OIG), the 
Congressional Research Service, and postsecondary education 
associations and foundations. We interviewed officials at Education 
and representatives of postsecondary education associations. We also 
conducted site visits to a nonrepresentative sample of nine schools to 
inform all of our research objectives. 

We conducted this performance audit from December 2010 to January 2012 
in accordance with generally accepted government auditing standards. 
Those standards require that we plan and perform the audit to obtain 
sufficient, appropriate evidence to provide a reasonable basis for our 
findings and conclusions based on our audit objectives. We believe 
that the evidence obtained provides a reasonable basis for our 
findings and conclusions based on our audit objectives. 

Data Analysis: 

IPEDS: 

To provide information on trends in revenues and expenditures at 
public and private nonprofit schools, we analyzed data from the 
Finance component of IPEDS for fiscal years 1999 through 2009. We 
chose these years because they represent the most recent publicly 
available data. The Finance component includes: revenues by source 
(e.g., tuition and fees, government grants and contracts, private 
gifts) and expenses by category (e.g., instruction, research, academic 
support, institutional support). (See appendix II for a list of 
variables used for our analysis and definitions). Schools report 
financial information to IPEDS using different accountings standards: 
public schools generally use Government Accounting Standards Board 
(GASB), and private nonprofit schools use Financial Accounting 
Standards Board (FASB). Variation in how schools report revenue and 
expenditure data under these two different standards precludes direct 
comparison between public and private nonprofit schools. Specifically, 
schools using FASB standards report Pell Grants as pass-through agency 
transactions and not as revenues from federal grants. In contrast, 
schools using GASB standards report Pell Grant funds as federal 
grants. Regarding expenditures, schools that use FASB standards 
distribute expenditures on operations and maintenance, depreciation, 
and interest among the applicable functional expenditure categories 
(i.e., instruction, research, and student services). In contrast, 
schools that use GASB standards had separate categories for operations 
and maintenance, interest and, at times, depreciation expenditures 
until institutions began phasing in the new aligned standards in 
fiscal year 2008. Beginning with the 2010-2011 IPEDS data collection, 
schools using GASB will be required to allocate expenses related to 
operation and maintenance of plant, depreciation, and interest among 
the other functional expenses, such as instruction. Furthermore, 
accounting standards and the IPEDS finance reporting system have 
changed over the time period studied. Specifically, FASB schools use a 
whole-entity concept of accounting which includes the resources of the 
entire institution. In contrast, GASB schools generally used fund-
based accounting prior to fiscal year 2005 and whole-entity accounting 
since that time. According to Education, in the earlier fund-based 
approach, expense comparability is limited because items such as 
interest expenses were not included in current funds associated with 
functional expenses. 

To provide information on trends in faculty and staff counts, 
salaries, and benefits, we used two sections of the IPEDS Human 
Resources component: Fall Staff and Salaries. The Fall Staff section 
captures the number of full-time and part-time faculty and tenure 
status (if applicable). It also captures the number of staff based on 
primary function/occupational category (i.e., 
instruction/research/public service, executive/administrative and 
managerial, technical and paraprofessional, clerical and secretarial) 
and the number that fall into various salary ranges. The Salaries 
section captures faculty count and salary expenditures by rank (i.e., 
professor, associate professor, assistant professor, instructor, 
lecturer, and no academic rank), gender, length of contract, and 
fringe benefits received which we used to calculate average salary and 
benefit figures. Because salary information and tenure status are 
tracked separately, we were unable to report on salaries for tenured 
faculty. We analyzed faculty count and salary and fringe benefits for 
school years 2003-2004 to 2009-2010 because the survey population was 
more consistent beginning in 2003-2004. 

For both the Finance and Human Resources components, we analyzed and 
presented aggregate data (totals), median totals, and median per 
student figures for both the public and private nonprofit sectors, as 
well as specific school types within those sectors. All data were 
adjusted for inflation using fiscal year 2009 constant dollars and per 
student FTE enrollment. Enrollment was calculated using the 
undergraduate and graduate fall enrollment of full-time students 
multiplied by a factor to account for part-time enrollment. 

BPS and NPSAS: 

To provide information on student graduation rates, we analyzed 
Education's 2003-2004 BPS study that reflects graduation rate 
estimates for the most recent BPS cohort. As such, BPS data are not 
yet available for students who enrolled after school year 2003-2004. 
BPS is a longitudinal study of undergraduate students who first 
enrolled in a postsecondary institution during the 2003-2004 school 
year. Over a 6-year period, the survey collects data related to 
student persistence, certificate and degree attainment, school and 
work experiences, as well as student characteristics, such as gender, 
race/ethnicity, and socioeconomic status, among others. BPS drew its 
initial sample of students from Education's 2003-2004 National 
Postsecondary Student Aid Study (NPSAS), which gathered data on 
student participation in federal aid programs, demographics, and 
education and work experiences for a nationally representative sample 
of students who are eligible to participate in Title IV programs 
during the 2003-2004 school year. Student data is collected through 
Web-based self-administered surveys and computer assisted telephone 
interviews. 

The most recent BPS dataset contained information on nearly 16,700 
students. Students were surveyed at three points in time: at the end 
of their first, third, and sixth year of first enrolling in a 
postsecondary school. In addition to surveys and interviews, student 
data were gathered from other sources, including school records and 
federal financial aid applications. To understand how graduation rates 
may have changed over time, we also analyzed data from the previous 
BPS study, which surveyed students who first enrolled during the 1995-
1996 school year. This study included approximately 12,000 students 
and followed a similar process of selecting students and following up 
with them over time. We did not test for statistical difference 
between the two surveys, instead we present estimates for both groups 
to provide context for our findings. 

For our purposes, we analyzed a subset of data from each BPS study. 
Specifically, we analyzed data on students that first enrolled in a 
public or private nonprofit 2-or 4-year school, excluding students 
that started at for-profit or less than 2-year schools. Using 
statistical software, we then calculated graduation rates according to 
school type (2-year public, 2-year private nonprofit, 4-year public, 
and 4-year private nonprofit), and student characteristics (gender, 
race/ethnicity, socio-economic status, and transfer history). Students 
were classified as a graduate if they attained a certificate or degree 
within 6 years of first entry into a school, and a nongraduate if they 
did not meet this requirement. Among nongraduates, we calculated the 
proportion still enrolled in a postsecondary school at the end of the 
BPS study and those that "left without return".[Footnote 67] We also 
calculated the makeup of postsecondary awards (certificate, 
associate's degree, and bachelor's degree) attained by students. 

The estimates presented in this report and derived from our analysis 
of the BPS study are representative of students first entering a 
public or private nonprofit postsecondary school during the school 
year being discussed. Furthermore, tests of statistical significance 
were performed using software to take into account the complex survey 
design and sampling errors. In addition to the reported sampling 
errors, the practical difficulties of conducting any survey may 
introduce other types of errors, commonly referred to as nonsampling 
errors. For example, differences in how a particular question is 
interpreted, in the reliability of data self reported by students, or 
the types of students who do not respond can introduce unwanted 
variability into the survey results. 

NSLDS: 

To determine the average federal loan amounts per student, we used 
data from Education's NSLDS. Specifically, we used Education's 
calculations of Title IV loan funding per student for public and 
private nonprofit schools, covering award years 1998-1999 through 2009-
2010. 

Analysis of Education Case Documentation: 

To determine how schools (1) verify information contained in the FAFSA 
application and (2) disclose information to students, we reviewed 
Education's findings in these two areas. Specifically, we reviewed 
relevant case documentation associated with program reviews and 
independent audits that included findings regarding the school's FAFSA 
verification and information disclosure, relevant federal laws and 
regulations, and enforcement actions taken against schools. We did not 
evaluate the effectiveness of Education's policies and procedures to 
assess compliance with FAFSA verification and information disclosure 
requirements. For findings related to FAFSA verification, we selected 
a nongeneralizable sample of findings out of a total universe of 474 
audit and program review verification findings for January 2007 
through December 2010 identified by Education from their Postsecondary 
Education Participant System (PEPS) and eZ Audit databases. This 
sample included all 16 cases containing both FAFSA verification and 
information disclosure findings, as well as a simple random sample of 
FAFSA verification findings. This yielded a review of 25 program 
reviews and 25 independent audits. With regard to information 
disclosure, we also reviewed all program reviews and independent 
audits identified by Education that contained information disclosure 
findings, 23 and 17, respectively, for January 2007 through December 
2010. We found one program review and two independent audits from 
Education's list that did not contain information disclosure findings 
and were therefore excluded from our review. 

Education and Higher Education Association Interviews: 

To understand Education's monitoring of FAFSA verification and 
information disclosures, we interviewed officials at FSA, OPE, and 
OIG. We also interviewed an official at NCES to learn more about 
Education's graduation rate measures and the Committee on Measures of 
Student Success. To inform all of our objectives we met with higher 
education associations representing a range of schools, students, and 
faculty. Specifically, we met with representatives from: APPA 
(formerly known as APPA: The Association of Higher Education 
Facilities Officers); American Association of Community Colleges; 
American Association of State Colleges and Universities; American 
Association of University Professors; Association of Public and Land 
Grant Universities; Delta Project on Postsecondary Education Costs, 
Productivity, and Accountability; Institute of International 
Education; National Association for College Admission Counseling; 
National Association of College and University Business Officers; 
National Association of Independent Colleges and Universities; 
National Association of Student Financial Aid Administrators; State 
Higher Education Executive Officers; and United States Student 
Association. 

Site Visits: 

We supplemented our data analyses by conducting site visits to 
selected schools to obtain their perspectives, especially regarding 
the impact that the recent weakened economy has had on their 
operations. We visited schools in three metropolitan areas: Boston, 
Chicago, and San Francisco. The localities were chosen based on the 
concentration and variety of postsecondary schools within the 
metropolitan area and on overall geographic diversity. Within these 
areas, we selected a nonrepresentative sample of nine postsecondary 
schools using nonprobability sampling. We identified all public and 
private nonprofit schools within the United States and calculated the 
median for tuition price and undergraduate enrollment using Education 
data for the 2008-2009 school year. Within each selected locality, we 
judgmentally selected schools with tuition price and enrollment 
figures above or below the median, and included a range of school 
types based on the Carnegie classifications. In total, we visited four 
public research (including the main campus of two state-wide systems), 
two public associate's, two private nonprofit research, and one 
private nonprofit associate's school. 

In advance of each site visit, we reviewed material that the selected 
schools made publicly available on their websites, such as student and 
course catalogues and handbooks, fact books, and financial and annual 
reports. We also reviewed schools' websites themselves to determine 
whether they disclosed information on cost of attendance, graduation 
rates, and future employment. During the site visits, we interviewed 
school officials about all four research objectives within the scope 
of our study and collected information on the schools' revenues and 
expenditures, student population, human resources, and other academic 
and nonacademic resources. We did not conduct any undercover testing 
or investigations related to information disclosed to current or 
prospective students. We did not evaluate the quality and format of 
the information disclosed on school websites or materials, nor did we 
evaluate the ease of access to this information. Evidence gained 
through our site visits is not generalizable to all public and private 
nonprofit schools, but it may help to illustrate some of the findings 
discussed in this report. 

[End of section] 

Appendix II: Variables Used in Analysis of Revenue and Expenditure 
Trends: 

Revenue: 

Variable: Revenue from federal appropriations; 
Definition: Revenue received by the institution through acts of a 
federal legislative body (except grants and contracts). Federal 
appropriations can include federal land-grant appropriations. 

Variable: Revenue from federal grants and contracts; 
Definition: Revenues from federal governmental agencies that are for 
training programs, research, or public service activities for which 
expenditures are reimbursable under the terms of a government grant or 
contract. Includes Pell Grants for GASB institutions and some FASB 
institutions. 

Variable: Revenue from state and local appropriations; 
Definition: Revenues received by the institution through acts of a 
state legislative body (except grants and contracts) or by a 
governmental entity below the state level. For state appropriations, 
funds are for meeting current operating expenses, not for specific 
projects or programs. Education district taxes include all tax 
revenues assessed directly by an institution or on behalf of an 
institution when the institution will receive the exact amount 
collected. These revenues also include similar revenues that result 
from actions of local governments or citizens (such as through a 
referendum) that result in receipt by the institution of revenues 
based on collections of other taxes or resources (sales taxes, 
gambling taxes, etc.). 

Variable: Revenue from state and local grants and contracts; 
Definition: Revenues from state and local government agencies that are 
for training programs and similar activities for which amounts are 
received or expenditures are reimbursable under the terms of a state 
or local government grant or contract. 

Variable: Net tuition and fees revenue; 
Definition: Net tuition revenue is the amount of money the institution 
takes in from students after only institutional aid is subtracted. 

Variable: Other revenue; 
Definition: Total minus federal, state, local, and tuition and fee 
revenues. This includes revenues coming from private gifts, auxiliary 
enterprises, hospital revenues, sales and services of education 
activities, among other things. 

Scholarships and fellowships/Student grant aid: 

Variable: Other federal grants; 
Definition: Other federal awards are expenditures for scholarships and 
fellowships, excluding Pell Grants that were funded from federal 
government agencies. This includes Supplemental Educational 
Opportunity Grants (SEOG), Department of Health and Human Services 
(DHHS) training grants (aid portion only), State Student Incentive 
Grants (SSIG), and other federal student aid programs. 

Expenditures: 

Variable: Instruction; 
Definition: Expenses for general academic instruction including 
faculty compensation, occupational and vocational instruction, 
community education, preparatory and adult basic education. Includes 
expenses for both credit and noncredit activities. Does not include 
expenses for academic administration where the primary function is 
administration (e.g., academic deans). 

Variable: Academic Support; 
Definition: Expenses that support the institution's primary missions 
of instruction, research, and public service. Includes expenditures 
for libraries, museums, galleries, and audiovisual services. 

Variable: Auxiliary Expenses (included in "other"); 
Definition: Expenses for essentially self-supporting operations of the 
institution that provide a service to students, faculty, or staff. 
Examples are residence halls, food services, student health services, 
intercollegiate athletics, and college stores. 

Variable: Independent Operations (included in "other"); 
Definition: Expenses on operations that are independent of or 
unrelated to the primary missions of the institution (i.e., 
instruction, research, public service). 

Variable: Institutional Support; 
Definition: Expenses for the day-to-day operational support of the 
institution including general administrative services, central 
executive-level activities concerned with management and long-range 
planning, and legal and fiscal operations. 

Variable: Operations and Maintenance of Plant (included in "other"); 
Definition: Expenses to provide service and maintenance related to 
campus grounds and facilities used for educational and general 
purposes. Specific expenses include utilities, fire protection, and 
property insurance. 

Variable: Public Service; 
Definition: Expenses to provide noninstructional services to 
individuals and groups external to the institution. Examples are 
conferences, institutes, and reference bureaus. 

Variable: Research; 
Definition: Expenses for activities commissioned by an agency external 
to the institution or are budgeted separately that produce research 
outcomes. The category includes institutes and research centers, and 
individual and project research%. 

Variable: Student Services; 
Definition: Expenses for admissions, registrar activities, and 
activities whose primary purpose is to contribute to students 
emotional and physical well-being and to their intellectual, cultural, 
and social development outside the context of the formal instructional 
program. 

Source: Education's IPEDS data. 

[End of table] 

[End of section] 

Appendix III: Revenue Sources at Public and Private Nonprofit Schools: 

Tables 8-14 of this appendix contain information on various revenue 
sources at public and private nonprofit schools. 

Table 8: Revenues from Net Tuition and Fees, Fiscal Years 1999, 2009, 
and Percentage Change: 

School type: All public schools: % of total revenue; 
1999: 16%; 
2009: 32%. 

School type: All public schools: $ per student; 
1999: $3,097; 
2009: $3,997; 
Percentage change (1999-2009): 29%. 

School type: Public research: % of total revenue; 
1999: 15%; 
2009: 20%. 

School type: Public research: $ per student; 
1999: $5,212; 
2009: $7,913; 
Percentage change (1999-2009): 52%. 

School type: Public master's and baccalaureate: % of total revenue; 
1999: 23%; 
2009: 34%. 

School type: Public master's and baccalaureate: $ per student; 
1999: $3,892; 
2009: $5,558; 
Percentage change (1999-2009): 43%. 

School type: Public associate's: % of total revenue; 
1999: 19%; 
2009: 24%. 

School type: Public associate's: $ per student; 
1999: $2,223; 
2009: $2,992; 
Percentage change (1999-2009): 35%. 

School type: Public specialty: % of total revenue; 
1999: 4%; 
2009: 5%. 

School type: Public specialty: $ per student; 
1999: $5,339; 
2009: $6,534; 
Percentage change (1999-2009): 22%. 

School type: All private nonprofit schools: % of total revenue; 
1999: 29%; 
2009: 40%. 

School type: All private nonprofit schools: $ per student; 
1999: $11,267; 
2009: $13,823; 
Percentage change (1999-2009): 23%. 

School type: Private nonprofit research: % of total revenue; 
1999: 20%; 
2009: 27%. 

School type: Private nonprofit research: $ per student; 
1999: $17,971; 
2009: $21,366; 
Percentage change (1999-2009): 19%. 

School type: Private nonprofit master's: % of total revenue; 
1999: 55%; 
2009: 69%. 

School type: Private nonprofit master's: $ per student; 
1999: $12,905; 
2009: $15,343; 
Percentage change (1999-2009): 19%. 

School type: Private nonprofit baccalaureate: % of total revenue; 
1999: 37%; 
2009: 57%. 

School type: Private nonprofit baccalaureate: $ per student; 
1999: $10,694; 
2009: $13,277; 
Percentage change (1999-2009): 24%. 

School type: Private nonprofit associate's: % of total revenue; 
1999: 50%; 
2009: 64%. 

School type: Private nonprofit associate's: $ per student; 
1999: $9,081; 
2009: $12,600; 
Percentage change (1999-2009): 39%. 

School type: Private nonprofit specialty: % of total revenue; 
1999: 30%; 
2009: 40%. 

School type: Private nonprofit specialty: $ per student; 
1999: $9,710; 
2009: $11,540; 
Percentage change (1999-2009): 19%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

Table 9: Revenues from Pell Grants and Other Federal Grants, Fiscal 
Years 1999, 2009, and Percentage Change: 

School type: All public schools: Pell Grant $ per student; 
1999: $923; 
2009: $1,312; 
Percentage change (1999-2009): 42%. 

School type: All public schools: Other federal grant $ per student; 
1999: $69; 
2009: $86; 
Percentage change (1999-2009): 25%. 

School type: Public research: Pell Grant $ per student; 
1999: $574; 
2009: $731; 
Percentage change (1999-2009): 27%. 

School type: Public research: Other federal grant $ per student; 
1999: $105; 
2009: $130; 
Percentage change (1999-2009): 24%. 

School type: Public master's and baccalaureate: Pell Grant $ per 
student; 
1999: $892; 
2009: $1,136; 
Percentage change (1999-2009): 27%. 

School type: Public master's and baccalaureate: Other federal grant $ 
per student; 
1999: $76; 
2009: $116; 
Percentage change (1999-2009): 53%. 

School type: Public associate's: Pell Grant $ per student; 
1999: $1,019; 
2009: $1,508; 
Percentage change (1999-2009): 48%. 

School type: Public associate's: Other federal grant $ per student; 
1999: $58; 
2009: $68; 
Percentage change (1999-2009): 17%. 

School type: Public specialty: Pell Grant $ per student; 
1999: $764; 
2009: $963; 
Percentage change (1999-2009): 26%. 

School type: Public specialty: Other federal grant $ per student; 
1999: $217; 
2009: $187; 
Percentage change (1999-2009): -14%. 

School type: All private nonprofit schools: Pell Grant $ per student; 
1999: $737; 
2009: $911; 
Percentage change (1999-2009): 24%. 

School type: All private nonprofit schools: Other federal grant $ per 
student; 
1999: $297; 
2009: $239; 
Percentage change (1999-2009): -20%. 

School type: Private nonprofit research: Pell Grant $ per student; 
1999: $354; 
2009: $335; 
Percentage change (1999-2009): -5%. 

School type: Private nonprofit research: Other federal grant $ per 
student; 
1999: $364; 
2009: $286; 
Percentage change (1999-2009): -21%. 

School type: Private nonprofit master's: Pell Grant $ per student; 
1999: $587; 
2009: $754; 
Percentage change (1999-2009): 28%. 

School type: Private nonprofit master's: Other federal grant $ per 
student; 
1999: $247; 
2009: $218; 
Percentage change (1999-2009): -12%. 

School type: Private nonprofit baccalaureate: Pell Grant $ per student; 
1999: $738; 
2009: $907; 
Percentage change (1999-2009): 23%. 

School type: Private nonprofit baccalaureate: Other federal grant $ 
per student; 
1999: $328; 
2009: $279; 
Percentage change (1999-2009): -15%. 

School type: Private nonprofit associate's: Pell Grant $ per student; 
1999: $1,219; 
2009: $1,480; 
Percentage change (1999-2009): 21%. 

School type: Private nonprofit associate's: Other federal grant $ per 
student; 
1999: $273; 
2009: $217; 
Percentage change (1999-2009): -21%. 

School type: Private nonprofit specialty: Pell Grant $ per student; 
1999: $879; 
2009: $1,116; 
Percentage change (1999-2009): 27%. 

School type: Private nonprofit specialty: Other federal grant $ per 
student; 
1999: $291; 
2009: $215; 
Percentage change (1999-2009): -26%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

Table 10: Average Loan Amount (in Dollars) by Federal Financial Loan 
Program, Award Years 1998-1999, 2008-2009, and Percentage Change: 

School type: Public schools; 
Award year: 1998-1999; 
FFEL Stafford Sub: $3,471; 
FFELP Stafford Unsub: $3,553; 
FFELP PLUS: $5,644; 
FFELP Grad Prof PLUS: $0; 
FDLP Stafford Sub: $3,777; 
FDLP Stafford Unsub: $3,788; 
FDLP PLUS: $5,956; 
FDLP Grad Prof PLUS: $0; 
Federal Perkins loans: $1,715; 
Total: $27,904. 

School type: Public schools; 
Award year: 2009-2010; 
FFEL Stafford Sub: $3,942; 
FFELP Stafford Unsub: $4,850; 
FFELP PLUS: $9,429; 
FFELP Grad Prof PLUS: $13,363; 
FDLP Stafford Sub: $4,255; 
FDLP Stafford Unsub: $5,060; 
FDLP PLUS: $10,540; 
FDLP Grad Prof PLUS: $12,087; 
Federal Perkins loans: $1,706; 
Total: $65,232. 

School type: Public schools; 
Percentage change (1998-1999 to 2009-2010): 
FFEL Stafford Sub: 14%; 
FFELP Stafford Unsub: 37%; 
FFELP PLUS: 67%; 
FFELP Grad Prof PLUS: 0; 
FDLP Stafford Sub: 13%; 
FDLP Stafford Unsub: 34%; 
FDLP PLUS: 77%; 
FDLP Grad Prof PLUS: 0; 
Federal Perkins loans: -1%; 
Total: 134%. 

School type: Private nonprofit schools; 
Award year: 1998-1999; 
FFEL Stafford Sub: $4,579; 
FFELP Stafford Unsub: $5,989; 
FFELP PLUS: $8,256; 
FFELP Grad Prof PLUS: $0; 
FDLP Stafford Sub: $4,282; 
FDLP Stafford Unsub: $5,365; 
FDLP PLUS: $8,135; 
FDLP Grad Prof PLUS: $0; 
Federal Perkins loans: $1,782; 
Total: $38,388. 

School type: Private nonprofit schools; 
Award year: 2009-2010; 
FFEL Stafford Sub: $5,166; 
FFELP Stafford Unsub: $6,738; 
FFELP PLUS: $14,596; 
FFELP Grad Prof PLUS: $20,973; 
FDLP Stafford Sub: $4,726; 
FDLP Stafford Unsub: $5,805; 
FDLP PLUS: $14,975; 
FDLP Grad Prof PLUS: $16,366; 
Federal Perkins loans: $2,049; 
Total: $91,394. 

School type: Private nonprofit schools; 
Percentage change (1998-1999 to 2009-2010): 
FFEL Stafford Sub: 13%; 
FFELP Stafford Unsub: 13%; 
FFELP PLUS: 77%; 
FFELP Grad Prof PLUS: 0; 
FDLP Stafford Sub: 10%; 
FDLP Stafford Unsub: 8%; 
FDLP PLUS: 84%; 
FDLP Grad Prof PLUS: 0; 
Federal Perkins loans: 15%; 
Total: 138%. 

Source: GAO analysis of Education's NSLDS data. 

Notes: 

The Federal Family Education Loan (FFEL) Program included Subsidized 
and Unsubsidized Stafford Loans, Federal PLUS Loans, and Federal 
Consolidation Loans. As a result of the SAFRA Act, no further loans 
are to be made under the FFEL Program starting July 1, 2010. All 
Stafford, PLUS, and Consolidation Loans after this date will come 
directly from the Department of Education under the Federal Direct 
Loan Program (FDLP). 

The Direct PLUS Loan Program enables parents to borrow to pay the 
costs of higher education for their dependent undergraduate and 
graduate students to pay their costs. Graduate and professional 
students may apply for PLUS Loans for their own expenses. 

The purpose of the Federal Perkins Loan Program is to provide low-
interest loans to help students in need of financial assistance cover 
the costs of postsecondary education. 

[End of table] 

Table 11: Revenues from State and Local Appropriations, Fiscal Years 
1999, 2009, and Percentage Change: 

School type: All public schools: % of total revenue; 
1999: 34%; 
2009: 28%. 

School type: All public schools: $ per student; 
1999: $6,839; 
2009: $6,311; 
Percentage change (1999-2009): -8%. 

School type: Public research: % of total revenue; 
1999: 29%; 
2009: 21%. 

School type: Public research: $ per student; 
1999: $10,276; 
2009: $8,332; 
Percentage change (1999-2009): -19%. 

School type: Public master's and baccalaureate: % of total revenue; 
1999: 41%; 
2009: 34%. 

School type: Public master's and baccalaureate: $ per student; 
1999: $6,884; 
2009: $6,099; 
Percentage change (1999-2009): -11%. 

School type: Public associate's: % of total revenue; 
1999: 50%; 
2009: 49%. 

School type: Public associate's: $ per student; 
1999: $6,272; 
2009: $5,875; 
Percentage change (1999-2009): -6%. 

School type: Public specialty: % of total revenue; 
1999: 18%; 
2009: 19%. 

School type: Public specialty: $ per student; 
1999: $33,308; 
2009: $24,854; 
Percentage change (1999-2009): -25%. 

School type: All private nonprofit schools: % of total revenue; 
1999: 0%.35%; 
2009: 0%.39%. 

School type: All private nonprofit schools: $ per student; 
1999: $272; 
2009: $154; 
Percentage change (1999-2009): -43%. 

School type: Private nonprofit research: % of total revenue; 
1999: 0%.23%; 
2009: 0%.42%. 

School type: Private nonprofit research: $ per student; 
1999: $312; 
2009: $155; 
Percentage change (1999-2009): -50%. 

School type: Private nonprofit master's: % of total revenue; 
1999: 0%.46%; 
2009: 0%.28%. 

School type: Private nonprofit master's: $ per student; 
1999: $259; 
2009: $122; 
Percentage change (1999-2009): -53%. 

School type: Private nonprofit baccalaureate: % of total revenue; 
1999: 0%.16%; 
2009: 0%.12%. 

School type: Private nonprofit baccalaureate: $ per student; 
1999: $209; 
2009: $122; 
Percentage change (1999-2009): -42%. 

School type: Private nonprofit associate's: % of total revenue; 
1999: 0%.3%; 
2009: 0%.16%. 

School type: Private nonprofit associate's: $ per student; 
1999: $293; 
2009: $471; 
Percentage change (1999-2009): 6%. 

School type: Private nonprofit specialty: % of total revenue; 
1999: 1%; 
2009: 0%.84%. 

School type: Private nonprofit specialty: $ per student; 
1999: $678; 
2009: $239; 
Percentage change (1999-2009): -65%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

Table 12: Revenues from Other Sources, Fiscal Years 1999, 2009, and 
Percentage Change: 

School type: All public schools: % of total revenue; 
1999: 33%; 
2009: 27%. 

School type: All public schools: $ per student; 
1999: $1,964; 
2009: $899; 
Percentage change (1999-2009): -5%. 

School type: Public research: % of total revenue; 
1999: 39%; 
2009: 36%. 

School type: Public research: $ per student; 
1999: $8,097; 
2009: $7,069; 
Percentage change (1999-2009): -13%. 

School type: Public master's and baccalaureate: % of total revenue; 
1999: 22%; 
2009: 15%. 

School type: Public master's and baccalaureate: $ per student; 
1999: $3,468; 
2009: $2,682; 
Percentage change (1999-2009): -23%. 

School type: Public associate's: % of total revenue; 
1999: 12%; 
2009: 3%. 

School type: Public associate's: $ per student; 
1999: $1,325; 
2009: $329; 
Percentage change (1999-2009): -75%. 

School type: Public specialty: % of total revenue; 
1999: 58%; 
2009: 48%. 

School type: Public specialty: $ per student; 
1999: $11,478; 
2009: $7,530; 
Percentage change (1999-2009): -34%. 

School type: All private nonprofit schools: % of total revenue; 
1999: 61%; 
2009: 46%. 

School type: All private nonprofit schools: $ per student; 
1999: $11,915; 
2009: $7,885; 
Percentage change (1999-2009): -34%. 

School type: Private nonprofit research: % of total revenue; 
1999: 67%; 
2009: 55%. 

School type: Private nonprofit research: $ per student; 
1999: $25,900; 
2009: $15,730; 
Percentage change (1999-2009): -39%. 

School type: Private nonprofit master's: % of total revenue; 
1999: 40%; 
2009: 26%. 

School type: Private nonprofit master's: $ per student; 
1999: $8,320; 
2009: $5,861; 
Percentage change (1999-2009): -30%. 

School type: Private nonprofit baccalaureate: % of total revenue; 
1999: 59%; 
2009: 39%. 

School type: Private nonprofit baccalaureate: $ per student; 
1999: $13,456; 
2009: $9,304; 
Percentage change (1999-2009): -31%. 

School type: Private nonprofit associate's: % of total revenue; 
1999: 45%; 
2009: 30%. 

School type: Private nonprofit associate's: $ per student; 
1999: $7,265; 
2009: $3,609; 
Percentage change (1999-2009): -50%. 

School type: Private nonprofit specialty: % of total revenue; 
1999: 58%; 
2009: 48%. 

School type: Private nonprofit specialty: $ per student; 
1999: $13,116; 
2009: $8,909; 
Percentage change (1999-2009): -32%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

Table 13: Revenue from Federal Grants and Contracts, Fiscal Years 
1999, 2009, and Percentage Change: 

School type: All public schools: % of total revenue; 
1999: 12%; 
2009: 15%. 

School type: All public schools: $ per student; 
1999: $1,633; 
2009: $2,251; 
Percentage change (1999-2009): 38%. 

School type: Public research: % of total revenue; 
1999: 14%; 
2009: 16%. 

School type: Public research: $ per student; 
1999: $3,635; 
2009: $4,955; 
Percentage change (1999-2009): 36%. 

School type: Public master's and baccalaureate: % of total revenue; 
1999: 10%; 
2009: 12%. 

School type: Public master's and baccalaureate: $ per student; 
1999: $1,440; 
2009: $1,789; 
Percentage change (1999-2009): 24%. 

School type: Public associate's: % of total revenue; 
1999: 13%; 
2009: 17%. 

School type: Public associate's: $ per student; 
1999: $1,558; 
2009: $2,191; 
Percentage change (1999-2009): 41%. 

School type: Public specialty: % of total revenue; 
1999: 9%; 
2009: 11%. 

School type: Public specialty: $ per student; 
1999: $7,785; 
2009: $15,253; 
Percentage change (1999-2009): 96%. 

School type: All private nonprofit schools: % of total revenue; 
1999: 9%; 
2009: 11%. 

School type: All private nonprofit schools: $ per student; 
1999: $643; 
2009: $569; 
Percentage change (1999-2009): -12%. 

School type: Private nonprofit research: % of total revenue; 
1999: 12%; 
2009: 16%. 

School type: Private nonprofit research: $ per student; 
1999: $4,176; 
2009: $4,137; 
Percentage change (1999-2009): -1%. 

School type: Private nonprofit master's: % of total revenue; 
1999: 4%; 
2009: 3%. 

School type: Private nonprofit master's: $ per student; 
1999: $489; 
2009: $408; 
Percentage change (1999-2009): -17%. 

School type: Private nonprofit baccalaureate: % of total revenue; 
1999: 3%; 
2009: 3%. 

School type: Private nonprofit baccalaureate: $ per student; 
1999: $613; 
2009: $498; 
Percentage change (1999-2009): -19%. 

School type: Private nonprofit associate's: % of total revenue; 
1999: 3%; 
2009: 4%. 

School type: Private nonprofit associate's: $ per student; 
1999: $954; 
2009: $942; 
Percentage change (1999-2009): -1%. 

School type: Private nonprofit specialty: % of total revenue; 
1999: 8%; 
2009: 8%. 

School type: Private nonprofit specialty: $ per student; 
1999: $703; 
2009: $578; 
Percentage change (1999-2009): -18%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

Table 14: Revenues from State and Local Grants and Contracts, Fiscal 
Years 1999, 2009, and Percentage Change: 

School type: All public schools: % of total revenue; 
1999: 4%; 
2009: 7%. 

School type: All public schools: $ per student; 
1999: $525; 
2009: $883; 
Percentage change (1999-2009): 68%. 

School type: Public research: % of total revenue; 
1999: 3%; 
2009: 6%. 

School type: Public research: $ per student; 
1999: $742; 
2009: $1,906; 
Percentage change (1999-2009): 157%. 

School type: Public master's and baccalaureate: % of total revenue; 
1999: 3%; 
2009: 5%. 

School type: Public master's and baccalaureate: $ per student; 
1999: $456; 
2009: $791; 
Percentage change (1999-2009): 73%. 

School type: Public associate's: % of total revenue; 
1999: 6%; 
2009: 7%. 

School type: Public associate's: $ per student; 
1999: $480; 
2009: $781; 
Percentage change (1999-2009): 63%. 

School type: Public specialty: % of total revenue; 
1999: 5%; 
2009: 9%. 

School type: Public specialty: $ per student; 
1999: $1,552; 
2009: $3,677; 
Percentage change (1999-2009): 137%. 

School type: All private nonprofit schools: % of total revenue; 
1999: 1%; 
2009: 1%. 

School type: All private nonprofit schools: $ per student; 
1999: $348; 
2009: $313; 
Percentage change (1999-2009): -10%. 

School type: Private nonprofit research: % of total revenue; 
1999: 1%; 
2009: 1%. 

School type: Private nonprofit research: $ per student; 
1999: $580; 
2009: $551; 
Percentage change (1999-2009): -5%. 

School type: Private nonprofit master's: % of total revenue; 
1999: 1%; 
2009: 1%. 

School type: Private nonprofit master's: $ per student; 
1999: $236; 
2009: $230; 
Percentage change (1999-2009): -3%. 

School type: Private nonprofit baccalaureate: % of total revenue; 
1999: 1%; 
2009: 1%. 

School type: Private nonprofit baccalaureate: $ per student; 
1999: $325; 
2009: $245; 
Percentage change (1999-2009): -25%. 

School type: Private nonprofit associate's: % of total revenue; 
1999: 2%; 
2009: 1%. 

School type: Private nonprofit associate's: $ per student; 
1999: $970; 
2009: $593; 
Percentage change (1999-2009): -39%. 

School type: Private nonprofit specialty: % of total revenue; 
1999: 3%; 
2009: 3%. 

School type: Private nonprofit specialty: $ per student; 
1999: $475; 
2009: $371; 
Percentage change (1999-2009): -22%. 

Source: GAO analysis of Education's IPEDS data. 

Note: Dollar figures per student represent median dollars and are 
adjusted for inflation and presented in fiscal year 2009 constant 
dollars. 

[End of table] 

[End of section] 

Appendix IV: Information on How Schools Ensure Federal Student Aid 
Dollars Are Appropriately Awarded to Students: 

Processes Used to Verify FAFSA Information at Schools We Visited: 

Officials at the schools we visited told us their policy is to verify 
application information for the selected number of students identified 
by Education, use their own criteria for verification or, in some 
cases, go beyond the minimum checks required by Education. For 
example, several school policies include verifying FAFSA information 
for: 

* 100 percent of total student enrollment, or, 

* other identified at-risk populations, including students who are 
young and financially independent, have children, are married, file an 
estimated tax form, or have family income below $5,000. 

Errors Found During Verification Process and Contributing Factors: 

According to Education officials, FAFSA verification at schools ranks 
among its top 10 annual findings of noncompliance with federal 
financial aid regulations. Analysis of Education’s data on FAFSA 
verification findings at schools from January 2007 through December 
2010 identified common problems with incomplete or unresolved 
verification. Specifically, program reviews and audits of selected 
schools revealed schools’ failure to: 

* complete verification for selected students, 

* resolve conflicting information found on applications or in 
documentation used to verify application elements, or, 

* maintain the appropriate documentation to demonstrate completed 
verification. 

Schools we visited also identified common errors made by applicants 
and found during FAFSA verification, including mistakes in reporting: 

* adjusted gross income, 

* household size, and, 

* amount paid in taxes. 

Schools attributed these errors largely to students’ and families’ 
limited understanding of application requirements and to the 
complexity of income tax returns. For example, families incorrectly 
reported untaxed income or did not understand the differences between 
taxes withheld and taxes paid. 

Sources: GAO analysis of Education data and information collected from 
site visits. 

[End of section] 

Appendix V: Faculty and Staff Compensation at Public and Private 
Nonprofit Schools: 

Tables 15-17 of this appendix contain information on salaries and 
benefits of faculty and staff at public and private nonprofit schools. 

Table 15: Average Faculty Salaries by School Type, School Years 2003-
2004, 2005-2006, 2007-2008 and 2009-2010, in Dollars: 

Public research: 

Professor: 
2003-2004: $107,687; 
2005-2006: $108,437; 
2007-2008: $110,981; 
2009-2010: $113,950; 
Percentage change: 6%. 

Associate professor: 
2003-2004: $75,333; 
2005-2006: $75,820; 
2007-2008: $77,102; 
2009-2010: $78,671; 
Percentage change: 4%. 

Assistant professor: 
2003-2004: $64,257; 
2005-2006: $64,521; 
2007-2008: $65,736; 
2009-2010: $67,212; 
Percentage change: 5%. 

Instructor: 
2003-2004: $42,768; 
2005-2006: $42,893; 
2007-2008: $43,769; 
2009-2010: $44,062; 
Percentage change: 3%. 

Lecturer: 
2003-2004: $49,804; 
2005-2006: $49,269; 
2007-2008: $49,091; 
2009-2010: $50,470; 
Percentage change: 1%. 

No academic rank: 
2003-2004: $47,789; 
2005-2006: $51,003; 
2007-2008: $52,104; 
2009-2010: $54,002; 
Percentage change: 13%. 

All instructional staff: 
2003-2004: $80,416; 
2005-2006: $80,051; 
2007-2008: $80,982; 
2009-2010: $82,784; 
Percentage change: 3%. 

Public master's and baccalaureate: 

Professor: 
2003-2004: $84,871; 
2005-2006: $83,079; 
2007-2008: $84,232; 
2009-2010: $86,249; 
Percentage change: 2%. 

Associate professor: 
2003-2004: $67,362; 
2005-2006: $66,319; 
2007-2008: $67,482; 
2009-2010: $68,966; 
Percentage change: 2%. 

Assistant professor: 
2003-2004: $56,500; 
2005-2006: $55,991; 
2007-2008: $57,009; 
2009-2010: $58,129; 
Percentage change: 3%. 

Instructor: 
2003-2004: $42,547; 
2005-2006: $42,034; 
2007-2008: $42,279; 
2009-2010: $43,107; 
Percentage change: 1%. 

Lecturer: 
2003-2004: $48,072; 
2005-2006: $46,097; 
2007-2008: $47,359; 
2009-2010: $48,061; 
Percentage change: 0%. 

No academic rank: 
2003-2004: $50,698; 
2005-2006: $47,907; 
2007-2008: $49,639; 
2009-2010: $52,458; 
Percentage change: $3%. 

All instructional staff: 
2003-2004: $66,001; 
2005-2006: $64,447; 
2007-2008: $65,106; 
2009-2010: $66,669; 
Percentage change: 1%. 

Public associate's: 

Professor: 
2003-2004: $72,421; 
2005-2006: $71,205; 
2007-2008: $70,646; 
2009-2010: $71,441; 
Percentage change: -1%. 

Associate professor: 
2003-2004: $61,003; 
2005-2006: $59,645; 
2007-2008: $59,747; 
2009-2010: $60,773; 
Percentage change: 0%. 

Assistant professor: 
2003-2004: $53,625; 
2005-2006: $52,541; 
2007-2008: $52,749; 
2009-2010: $54,085; 
Percentage change: 1%. 

Instructor: 
2003-2004: $63,701; 
2005-2006: $61,404; 
2007-2008: $63,241; 
2009-2010: $64,626; 
Percentage change: 1%. 

Lecturer: 
2003-2004: $47,102; 
2005-2006: $49,006; 
2007-2008: $48,709; 
2009-2010: $51,630; 
Percentage change: 10%. 

No academic rank: 
2003-2004: $55,272; 
2005-2006: $54,541; 
2007-2008: $54,784; 
2009-2010: $55,623; 
Percentage change: 1%. 

All instructional staff: 
2003-2004: $61,134; 
2005-2006: $59,796; 
2007-2008: $60,451; 
2009-2010: $61,555; 
Percentage change: 1%. 

Public specialty: 

Professor: 
2003-2004: $93,560; 
2005-2006: $96,952; 
2007-2008: $101,984; 
2009-2010: $104,876; 
Percentage change: $12%. 

Associate professor: 
2003-2004: $75,591; 
2005-2006: $77,709; 
2007-2008: $78,323; 
2009-2010: $83,109; 
Percentage change: 10%. 

Assistant professor: 
2003-2004: $61,645; 
2005-2006: $62,959; 
2007-2008: $64,631; 
2009-2010: $66,694; 
Percentage change: 8%. 

Instructor: 
2003-2004: $48,853; 
2005-2006: $49,086; 
2007-2008: $48,687; 
2009-2010: $50,421; 
Percentage change: 3%. 

Lecturer: 
2003-2004: $52,578; 
2005-2006: $50,226; 
2007-2008: $53,702; 
2009-2010: $58,100; 
Percentage change: 11%. 

No academic rank: 
2003-2004: $44,603; 
2005-2006: $44,751; 
2007-2008: $38,487; 
2009-2010: $39,208; 
Percentage change: -12%. 

All instructional staff: 
2003-2004: $68,915; 
2005-2006: $70,479; 
2007-2008: $70,616; 
2009-2010: $73,431; 
Percentage change: 7%. 

Private research: 

Professor: 
2003-2004: $133,653; 
2005-2006: $135,786; 
2007-2008: $138,731; 
2009-2010: $144,189; 
Percentage change: 8%. 

Associate professor: 
2003-2004: $87,088; 
2005-2006: $87,105; 
2007-2008: $89,154; 
2009-2010: $91,751; 
Percentage change: 5%. 

Assistant professor: 
2003-2004: $74,724; 
2005-2006: $74,518; 
2007-2008: $75,440; 
2009-2010: $78,772; 
Percentage change: 5%. 

Instructor:
2003-2004: $51,538; 
2005-2006: $51,345; 
2007-2008: $51,726; 
2009-2010: $56,808; 
Percentage change: 10%. 

Lecturer: 
2003-2004: $57,916; 
2005-2006: $55,964; 
2007-2008: $57,398; 
2009-2010: $59,189; 
Percentage change: 2%. 

No academic rank: 
2003-2004: $65,621; 
2005-2006: $59,520; 
2007-2008: $64,979; 
2009-2010: $66,583; 
Percentage change: 1%. 

All instructional staff: 
2003-2004: $99,430; 
2005-2006: $99,071; 
2007-2008: $100,258; 
2009-2010: $103,439; 
Percentage change: 4%. 

Private master's: 

Professor: 
2003-2004: $84,701; 
2005-2006: $83,357; 
2007-2008: $84,162; 
2009-2010: $86,379; 
Percentage change: 2%. 

Associate professor: 
2003-2004: $67,098; 
2005-2006: $66,496; 
2007-2008: $66,541; 
2009-2010: $68,031; 
Percentage change: 1%. 

Assistant professor: 
2003-2004: $55,444; 
2005-2006: $55,172; 
2007-2008: $55,220; 
2009-2010: $56,698; 
Percentage change: 2%. 

Instructor: 
2003-2004: $44,532; 
2005-2006: $44,471; 
2007-2008: $45,595; 
2009-2010: $46,266; 
Percentage change: 4%. 

Lecturer: 
2003-2004: $46,356; 
2005-2006: $47,383; 
2007-2008: $48,954; 
2009-2010: $51,674; 
Percentage change: 11%. 

No academic rank: 
2003-2004: $55,178; 
2005-2006: $48,964; 
2007-2008: $48,478; 
2009-2010: $51,470; 
Percentage change: -7%. 

All instructional staff: 
2003-2004: $66,113; 
2005-2006: $65,266; 
2007-2008: $65,355; 
2009-2010: $67,118; 
Percentage change: 2%. 

Private baccalaureate: 

Professor: 
2003-2004: $84,194; 
2005-2006: $84,177; 
2007-2008: $85,176; 
2009-2010: $86,744; 
Percentage change: 3%. 

Associate professor: 
2003-2004: $63,377; 
2005-2006: $63,399; 
2007-2008: $63,789; 
2009-2010: $65,128; 
Percentage change: 3%. 

Assistant professor: 
2003-2004: $52,747; 
2005-2006: $52,386; 
2007-2008: $52,466; 
2009-2010: $53,489; 
Percentage change: 1%. 

Instructor: $
2003-2004: $42,653; 
2005-2006: $41,855; 
2007-2008: $42,212; 
2009-2010: $43,137; 
Percentage change: 1%. 

Lecturer: 
2003-2004: $51,059; 
2005-2006: $49,811; 
2007-2008: $50,352; 
2009-2010: $52,320; 
Percentage change: 2%. 

No academic rank: 
2003-2004: $61,089; 
2005-2006: $61,727; 
2007-2008: $61,530; 
2009-2010: $62,460; 
Percentage change: 2%. 

All instructional staff: 
2003-2004: $64,626; 
2005-2006: $64,454; 
2007-2008: $64,741; 
2009-2010: $66,158; 
Percentage change: 2%. 

Private associate's: 

Professor: 
2003-2004: $55,821; 
2005-2006: $58,080; 
2007-2008: $60,609; 
2009-2010: $61,445; 
Percentage change: 10%. 

Associate professor: 
2003-2004: $48,047; 
2005-2006: $49,846; 
2007-2008: $51,812; 
2009-2010: $52,906; 
Percentage change: 10%. 

Assistant professor: 
2003-2004: $44,927; 
2005-2006: $45,140; 
2007-2008: $46,459; 
2009-2010: $47,560; 
Percentage change: 6%. 

Instructor: 
2003-2004: $39,056; 
2005-2006: $39,195; 
2007-2008: $40,420; 
2009-2010: $43,121; 
Percentage change: 10%. 

Lecturer: 
2003-2004: $37,853; 
2005-2006: $43,775; 
2007-2008: $32,431; 
2009-2010: $31,447; 
Percentage change: -17%. 

No academic rank: 
2003-2004: $47,292; 
2005-2006: $47,857; 
2007-2008: $51,719; 
2009-2010: $48,833; 
Percentage change: 3%. 

All instructional staff: 
2003-2004: $46,516; 
2005-2006: $47,379; 
2007-2008: $49,030; 
2009-2010: $50,131; 
Percentage change: 8%. 

Private specialty: 

Professor: 
2003-2004: $78,529; 
2005-2006: $81,830; 
2007-2008: $80,380; 
2009-2010: $83,709; 
Percentage change: 7%. 

Associate professor: 
2003-2004: $65,246; 
2005-2006: $65,435; 
2007-2008: $64,397; 
2009-2010: $65,930; 
Percentage change: 1%. 

Assistant professor: 
2003-2004: $54,425; 
2005-2006: $54,404; 
2007-2008: $53,888; 
2009-2010: $56,485; 
Percentage change: 4%. 

Instructor: 
2003-2004: $45,912; 
2005-2006: $43,233; 
2007-2008: $43,922; 
2009-2010: $45,085; 
Percentage change: -2%. 

Lecturer: 
2003-2004: $56,889; 
2005-2006: $57,968; 
2007-2008: $54,371; 
2009-2010: $59,868; 
Percentage change: 5%. 

No academic rank: 
2003-2004: $54,422; 
2005-2006: $56,916; 
2007-2008: $59,482; 
2009-2010: $61,800; 
Percentage change: 14%. 

All instructional staff; 
2003-2004: $63,415; 
2005-2006: $65,132; 
2007-2008: $64,701; 
2009-2010: $67,700; 
Percentage change: 7%. 

Source: GAO analysis of IPEDS Human Resources component. 

Note: All figures are adjusted for inflation and presented in fiscal 
year 2009 constant dollars. 

[End of table] 

Table 16: Average Faculty Benefits by School Type, School Years 2003-
2004, 2005-2006, 2007-2008 and 2009-2010, in Dollars: 

Public research: 

Average fringe benefits; 
2003-2004: $20,199; 
2005-2006: $20,728; 
2007-2008: $21,609; 
2009-2010: $22,369; 
Percentage increase: 10.7%. 

Average medical/dental expenditures; 
2003-2004: $13,492; 
2005-2006: $14,639; 
2007-2008: $15,694; 
2009-2010: $16,924; 
Percentage increase: 25.4%. 

Public master's and baccalaureate: 

Average fringe benefits; 
2003-2004: $18,041; 
2005-2006: $18,593; 
2007-2008: $18,980; 
2009-2010: $19,844; 
Percentage increase: 10.0%. 

Average medical/dental expenditures; 
2003-2004: $13,305; 
2005-2006: $15,082; 
2007-2008: $15,014; 
2009-2010: $16,375; 
Percentage increase: 23.1%. 

Public associate's: 

Average fringe benefits; 
2003-2004: $16,157; 
2005-2006: $16,902; 
2007-2008: $17,662; 
2009-2010: $18,111; 
Percentage increase: 12.1%. 

Average medical/dental expenditures; 
2003-2004: $14,735; 
2005-2006: $15,617; 
2007-2008: $16,665; 
2009-2010: $17,374; 
Percentage increase: 17.9%. 

Public specialty: 

Average fringe benefits; 
2003-2004: $17,200; 
2005-2006: $18,865; 
2007-2008: $19,483; 
2009-2010: $20,604; 
Percentage increase: 19.8%. 

Average medical/dental expenditures; 
2003-2004: $11,056; 
2005-2006: $13,149; 
2007-2008: $15,139; 
2009-2010: $15,267; 
Percentage increase: 38.1%. 

Private research: 

Average fringe benefits; 
2003-2004: $25,567; 
2005-2006: $25,863; 
2007-2008: $26,679; 
2009-2010: $27,578; 
Percentage increase: 7.9%. 

Average medical/dental expenditures; 
2003-2004: $13,862; 
2005-2006: $14,728; 
2007-2008: $15,936; 
2009-2010: $17,221; 
Percentage increase: 24.2%. 

Private master's: 

Average fringe benefits; 
2003-2004: $17,570; 
2005-2006: $17,551; 
2007-2008: $17,897; 
2009-2010: $18,783; 
Percentage increase: 6.9%. 

Average medical/dental expenditures; 
2003-2004: $11,269; 
2005-2006: $12,531; 
2007-2008: $13,341; 
2009-2010: $14,457; 
Percentage increase: 28.3%. 

Private baccalaureate: 

Average fringe benefits; 
2003-2004: $17,351; 
2005-2006: $17,729; 
2007-2008: $18,303; 
2009-2010: $18,767; 
Percentage increase: 8.2%. 

Average medical/dental expenditures; 
2003-2004: $11,112; 
2005-2006: $11,839; 
2007-2008: $12,758; 
2009-2010: $13,756; 
Percentage increase: 23.8%. 

Private associate's: 

Average fringe benefits; 
2003-2004: $13,443; 
2005-2006: $13,360; 
2007-2008: $14,836; 
2009-2010: $15,202; 
Percentage increase: 13.1%. 

Average medical/dental expenditures; 
2003-2004: $12,071; 
2005-2006: $12,795; 
2007-2008: $14,194; 
2009-2010: $15,475; 
Percentage increase: 28.2%. 

Private specialty: 

Average fringe benefits; 
2003-2004: $17,858; 
2005-2006: $17,193; 
2007-2008: $17,709; 
2009-2010: $18,246; 
Percentage increase: 2.2%. 

Average medical/dental expenditures; 
2003-2004: $13,104; 
2005-2006: $13,549; 
2007-2008: $14,761; 
2009-2010: $15,735; 
Percentage increase: 20.1%. 

Source: GAO analysis of IPEDS Human Resources component. 

Note: All figures are adjusted for inflation and presented in fiscal 
year 2009 constant dollars. 

[End of table] 

Table 17: Percentage of Noninstructional Staff by Salary, School Years 
2003-2004, 2005-2006, 2007-2008 and 2009-2010: 

School type: Public research: 

Occupation/title: Executive, administrative, and managerial; 
Salary: below $30,000; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 1; 
2009-2010: 0; 
Change: -1%. 

Salary: $30,000-$39,999; 
2003-2004: 5; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 2; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 10; 
2005-2006: 9; 
2007-2008: 7; 
2009-2010: 6; 
Change: -4%. 

Salary: $50,000-$64,999; 
2003-2004: 18; 
2005-2006: 16; 
2007-2008: 15; 
2009-2010: 13; 
Change: -5%. 

Salary: $65,000-$79,999; 
2003-2004: 18; 
2005-2006: 17; 
2007-2008: 16; 
2009-2010: 16; 
Change: -2%. 

Salary: $80,000-$99,999; 
2003-2004: 19; 
2005-2006: 20; 
2007-2008: 20; 
2009-2010: 20; 
Change: 1%. 

Salary: $100,000 and over; 
2003-2004: 28; 
2005-2006: 33; 
2007-2008: 39; 
2009-2010: 42; 
Change: 14%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 10; 
2005-2006: 7; 
2007-2008: 4; 
2009-2010: 3; 
Change: -7%. 

Salary: $30,000-$39,999; 
2003-2004: 28; 
2005-2006: 25; 
2007-2008: 21; 
2009-2010: 18; 
Change: -10%. 

Salary: $40,000-$49,999; 
2003-2004: 26; 
2005-2006: 27; 
2007-2008: 27; 
2009-2010: 26; 
Change: 0%. 

Salary: $50,000-$64,999; 
2003-2004: 21; 
2005-2006: 24; 
2007-2008: 26; 
2009-2010: 27; 
Change: 6%. 

Salary: $65,000-$79,999; 
2003-2004: 9; 
2005-2006: 10; 
2007-2008: 12; 
2009-2010: 14; 
Change: 5%. 

Salary: $80,000-$99,999; 
2003-2004: 3; 
2005-2006: 5; 
2007-2008: 6; 
2009-2010: 8; 
Change: 5%. 

Salary: $100,000 and over; 
2003-2004: 2; 
2005-2006: 3; 
2007-2008: 3; 
2009-2010: 4; 
Change: 2%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 5; 
2005-2006: 3; 
2007-2008: 2; 
2009-2010: 2; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 39; 
2005-2006: 32; 
2007-2008: 25; 
2009-2010: 22; 
Change: -17%. 

Salary: $30,000-$39,999; 
2003-2004: 34; 
2005-2006: 37; 
2007-2008: 36; 
2009-2010: 35; 
Change: 1%. 

Salary: $40,000-$49,999; 
2003-2004: 15; 
2005-2006: 18; 
2007-2008: 22; 
2009-2010: 23; 
Change: 8%. 

Salary: $50,000 and over; 
2003-2004: 7; 
2005-2006: 10; 
2007-2008: 16; 
2009-2010: 18; 
Change: 11%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 11; 
2005-2006: 6; 
2007-2008: 3; 
2009-2010: 2; 
Change: -9%. 

Salary: $20,000-$29,999; 
2003-2004: 50; 
2005-2006: 45; 
2007-2008: 37; 
2009-2010: 32; 
Change: -18%. 

Salary: $30,000-$39,999; 
2003-2004: 33; 
2005-2006: 39; 
2007-2008: 42; 
2009-2010: 43; 
Change: 10%. 

Salary: $40,000-$49,999; 
2003-2004: 6; 
2005-2006: 9; 
2007-2008: 16; 
2009-2010: 19; 
Change: 13%. 

Salary: $50,000 and over; 
2003-2004: 0; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 4; 
Change: 4%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 3; 
2005-2006: 2; 
2007-2008: 1; 
2009-2010: 1; 
Change: -2%. 

Salary: $20,000-$29,999; 
2003-2004: 27; 
2005-2006: 22; 
2007-2008: 16; 
2009-2010: 14; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 33; 
2007-2008: 29; 
2009-2010: 27; 
Change: -9%. 

Salary: $40,000-$49,999; 
2003-2004: 20; 
2005-2006: 23; 
2007-2008: 28; 
2009-2010: 29; 
Change: 9%. 

Salary: $50,000 and over; 
2003-2004: 15; 
2005-2006: 19; 
2007-2008: 25; 
2009-2010: 29; 
Change: 14%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 32; 
2005-2006: 25; 
2007-2008: 18; 
2009-2010: 13; 
Change: -19%. 

Salary: $20,000-$29,999; 
2003-2004: 46; 
2005-2006: 47; 
2007-2008: 47; 
2009-2010: 45; 
Change: -1%. 

Salary: $30,000-$39,999; 
2003-2004: 16; 
2005-2006: 21; 
2007-2008: 26; 
2009-2010: 29; 
Change: 13%. 

Salary: $40,000-$49,999; 
2003-2004: 3; 
2005-2006: 4; 
2007-2008: 6; 
2009-2010: 8; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: 2; 
2005-2006: 3; 
2007-2008: 4; 
2009-2010: 5; 
Change: 3%. 

School type: Public master and baccalaureate: 

Occupation/title: Executive, administrative, and managerial; 

Salary: below $30,000; 
2003-2004: 3; 
2005-2006: 2; 
2007-2008: 1; 
2009-2010: 1; 
Change: -2%. 

Salary: $30,000-$39,999; 
2003-2004: 6; 
2005-2006: 5; 
2007-2008: 4; 
2009-2010: 3; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 12; 
2005-2006: 11; 
2007-2008: 10; 
2009-2010: 7; 
Change: -5%. 

Salary: $50,000-$64,999; 
2003-2004: 20; 
2005-2006: 19; 
2007-2008: 18; 
2009-2010: 16; 
Change: -4%. 

Salary: $65,000-$79,999; 
2003-2004: 20; 
2005-2006: 20; 
2007-2008: 18; 
2009-2010: 18; 
Change: -2%. 

Salary: $80,000-$99,999; 
2003-2004: 19; 
2005-2006: $20; 
2007-2008: $20; 
2009-2010: $21; 
Change: 2%. 

Salary: $100,000 and over; 
2003-2004: 19; 
2005-2006: 24; 
2007-2008: 29; 
2009-2010: 33; 
Change: 14%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 16; 
2005-2006: 12; 
2007-2008: 9; 
2009-2010: 7; 
Change: -9%. 

Salary: $30,000-$39,999; 
2003-2004: 30; 
2005-2006: 29; 
2007-2008: 25; 
2009-2010: 22; 
Change: -8%. 

Salary: $40,000-$49,999; 
2003-2004: 26; 
2005-2006: 27; 
2007-2008: 26; 
2009-2010: 26; 
Change: 0%. 

Salary: $50,000-$64,999; 
2003-2004: 19; 
2005-2006: 21; 
2007-2008: 24; 
2009-2010: 26; 
Change: 7%. 

Salary: $65,000-$79,999; 
2003-2004: 6; 
2005-2006: 8; 
2007-2008: 10; 
2009-2010: 12; 
Change: 6%. 

Salary: $80,000-$99,999; 
2003-2004: 2; 
2005-2006: 3; 
2007-2008: 4; 
2009-2010: 6; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 2; 
Change: 1%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 6; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 3; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 32; 
2005-2006: 28; 
2007-2008: 22; 
2009-2010: 19; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 39; 
2007-2008: 36; 
2009-2010: 35; 
Change: -1%. 

Salary: $40,000-$49,999; 
2003-2004: 18; 
2005-2006: 20; 
2007-2008: 24; 
2009-2010: 26; 
Change: 8%. 

Salary: $50,000 and over; 
2003-2004: 7; 
2005-2006: 9; 
2007-2008: 15; 
2009-2010: 19; 
Change: 12%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 16; 
2005-2006: 11; 
2007-2008: 8; 
2009-2010: 6; 
Change: -10%. 

Salary: $20,000-$29,999; 
2003-2004: 52; 
2005-2006: 50; 
2007-2008: 43; 
2009-2010: 36; 
Change: -16%. 

Salary: $30,000-$39,999; 
2003-2004: 26; 
2005-2006: 31; 
2007-2008: 36; 
2009-2010: 40; 
Change: 14%. 

Salary: $40,000-$49,999; 
2003-2004: 5; 
2005-2006: 7; 
2007-2008: 11; 
2009-2010: 14; 
Change: 9%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 4; 
Change: 3%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 6; 
2005-2006: 3; 
2007-2008: 3; 
2009-2010: 2; 
Change: -4%. 

Salary: $20,000-$29,999; 
2003-2004: 33; 
2005-2006: 30; 
2007-2008: 23; 
2009-2010: 20; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 32; 
2005-2006: 31; 
2007-2008: 31; 
2009-2010: 31; 
Change: -1%. 

Salary: $40,000-$49,999; 
2003-2004: 16; 
2005-2006: 19; 
2007-2008: 22; 
2009-2010: 23; 
Change: 7%. 

Salary: $50,000 and over; 
2003-2004: 14; 
2005-2006: 17; 
2007-2008: 22; 
2009-2010: 24; 
Change: 10%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 32; 
2005-2006: 26; 
2007-2008: 20; 
2009-2010: 17; 
Change: -15%. 

Salary: $20,000-$29,999; 
2003-2004: 46; 
2005-2006: 48; 
2007-2008: 45; 
2009-2010: 41; 
Change: -5%. 

Salary: $30,000-$39,999; 
2003-2004: 16; 
2005-2006: 20; 
2007-2008: 25; 
2009-2010: 29; 
Change: 13%. 

Salary: $40,000-$49,999; 
2003-2004: 4; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 8; 
Change: 4%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 3; 
2009-2010: 4; 
Change: 3%. 

School type: Public associate's: 

Occupation/title: Executive, administrative, and managerial: 

Salary: below $30,000; 
2003-2004: 2; 
2005-2006: 1; 
2007-2008: 1; 
2009-2010: 1; 
Change: -1%. 

Salary: $30,000-$39,999; 
2003-2004: 6; 
2005-2006: 5; 
2007-2008: 3; 
2009-2010: 2; 
Change: -4%. 

Salary: $40,000-$49,999; 
2003-2004: 13; 
2005-2006: 11; 
2007-2008: 9; 
2009-2010: 8; 
Change: -5%. 

Salary: $50,000-$64,999; 
2003-2004: 24; 
2005-2006: 23; 
2007-2008: 20; 
2009-2010: 19; 
Change: -5%. 

Salary: $65,000-$79,999; 
2003-2004: 23; 
2005-2006: 23; 
2007-2008: 22; 
2009-2010: 21; 
Change: -2%. 

Salary: $80,000-$99,999; 
2003-2004: 19; 
2005-2006: 21; 
2007-2008: 22; 
2009-2010: 23; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 13; 
2005-2006: 17; 
2007-2008: 23; 
2009-2010: 26; 
Change: 13%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 13; 
2005-2006: 10; 
2007-2008: 6; 
2009-2010: 5; 
Change: -8%. 

Salary: $30,000-$39,999; 
2003-2004: 31; 
2005-2006: 28; 
2007-2008: 24; 
2009-2010: 21; 
Change: -10%. 

Salary: $40,000-$49,999; 
2003-2004: 28; 
2005-2006: 29; 
2007-2008: 28; 
2009-2010: 27; 
Change: -1%. 

Salary: $50,000-$64,999; 
2003-2004: 20; 
2005-2006: 23; 
2007-2008: 26; 
2009-2010: 28; 
Change: 8%. 

Salary: $65,000-$79,999; 
2003-2004: 6; 
2005-2006: 8; 
2007-2008: 11; 
2009-2010: 12; 
Change: 6%. 

Salary: $80,000-$99,999; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 4; 
2009-2010: 5; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 0; 
2005-2006: 0; 
2007-2008: 1; 
2009-2010: 1; 
Change: 1%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 5; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 2; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 26; 
2005-2006: 23; 
2007-2008: 17; 
2009-2010: 14; 
Change: -12%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 36; 
2007-2008: 33; 
2009-2010: 31; 
Change: -5%. 

Salary: $40,000-$49,999; 
2003-2004: 21; 
2005-2006: 22; 
2007-2008: 24; 
2009-2010: 26; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: 12; 
2005-2006: 15; 
2007-2008: 23; 
2009-2010: 27; 
Change: 15%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 13; 
2005-2006: 9; 
2007-2008: 6; 
2009-2010: 4; 
Change: -9%. 

Salary: $20,000-$29,999; 
2003-2004: 46; 
2005-2006: 42; 
2007-2008: 36; 
2009-2010: 31; 
Change: -15%. 

Salary: $30,000-$39,999; 
2003-2004: 29; 
2005-2006: 33; 
2007-2008: 34; 
2009-2010: 35; 
Change: 6%. 

Salary: $40,000-$49,999; 
2003-2004: 9; 
2005-2006: 13; 
2007-2008: 16; 
2009-2010: 19; 
Change: 10%. 

Salary: $50,000 and over; 
2003-2004: 2; 
2005-2006: 4; 
2007-2008: 8; 
2009-2010: 11; 
Change: 9%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 7; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 3; 
Change: -4%. 

Salary: $20,000-$29,999; 
2003-2004: 30; 
2005-2006: 22; 
2007-2008: 18; 
2009-2010: 16; 
Change: -14%. 

Salary: $30,000-$39,999; 
2003-2004: 31; 
2005-2006: 32; 
2007-2008: 30; 
2009-2010: 27; 
Change: -4%. 

Salary: $40,000-$49,999; 
2003-2004: 21; 
2005-2006: 24; 
2007-2008: 25; 
2009-2010: 25; 
Change: 4%. 

Salary: $50,000 and over; 
2003-2004: 11; 
2005-2006: 17; 
2007-2008: 24; 
2009-2010: 29; 
Change: 18%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 24; 
2005-2006: 18; 
2007-2008: 12; 
2009-2010: 10; 
Change: -14%. 

Salary: $20,000-$29,999; 
2003-2004: 42; 
2005-2006: 42; 
2007-2008: 40; 
2009-2010: 37; 
Change: -5%. 

Salary: $30,000-$39,999; 
2003-2004: 23; 
2005-2006: 26; 
2007-2008: 28; 
2009-2010: 29; 
Change: 6%. 

Salary: $40,000-$49,999; 
2003-2004: 7; 
2005-2006: 10; 
2007-2008: 14; 
2009-2010: 16; 
Change: 9%. 

Salary: $50,000 and over; 
2003-2004: 3; 
2005-2006: 4; 
2007-2008: 6; 
2009-2010: 8; 
Change: 5%. 

School type: Public specialty: 

Occupation/title: Executive, administrative, and managerial: 

Salary: below $30,000; 
2003-2004: 4; 
2005-2006: 2; 
2007-2008: 1; 
2009-2010: 1; 
Change: -3%. 

Salary: $30,000-$39,999; 
2003-2004: 10; 
2005-2006: 8; 
2007-2008: 6; 
2009-2010: 6; 
Change: -4%. 

Salary: $40,000-$49,999; 
2003-2004: 14; 
2005-2006: 11; 
2007-2008: 10; 
2009-2010: 8; 
Change: -6%. 

Salary: $50,000-$64,999; 
2003-2004: 18; 
2005-2006: 18; 
2007-2008: 18; 
2009-2010: 15; 
Change: -3%. 

Salary: $65,000-$79,999; 
2003-2004: 17; 
2005-2006: 17; 
2007-2008: 16; 
2009-2010: 15; 
Change: -2%. 

Salary: $80,000-$99,999; 
2003-2004: 15; 
2005-2006: 18; 
2007-2008: 19; 
2009-2010: 20; 
Change: 5%. 

Salary: $100,000 and over; 
2003-2004: 22; 
2005-2006: 26; 
2007-2008: 29; 
2009-2010: 34; 
Change: 12%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 12; 
2005-2006: 8; 
2007-2008: 5; 
2009-2010: 6; 
Change: -6%. 

Salary: $30,000-$39,999; 
2003-2004: 28; 
2005-2006: 22; 
2007-2008: 16; 
2009-2010: 15; 
Change: -13%. 

Salary: $40,000-$49,999; 
2003-2004: 28; 
2005-2006: 29; 
2007-2008: 30; 
2009-2010: 26; 
Change: -2%. 

Salary: $50,000-$64,999; 
2003-2004: 19; 
2005-2006: 23; 
2007-2008: 26; 
2009-2010: 27; 
Change: 8%. 

Salary: $65,000-$79,999; 
2003-2004: 8; 
2005-2006: 10; 
2007-2008: 12; 
2009-2010: 12; 
Change: 4%. 

Salary: 80,000-$99,999; 
2003-2004: $3; 
2005-2006: 5; 
2007-2008: 8; 
2009-2010: 9; 
Change: 6%. 

Salary: $100,000 and over; 
2003-2004: 2; 
2005-2006: 3; 
2007-2008: 4; 
2009-2010: 6; 
Change: 4%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 9; 
2005-2006: 7; 
2007-2008: 5; 
2009-2010: 5; 
Change: -4%. 

Salary: $20,000-$29,999; 
2003-2004: 38; 
2005-2006: 34; 
2007-2008: 30; 
2009-2010: 25; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 24; 
2005-2006: 28; 
2007-2008: 30; 
2009-2010: 28; 
Change: 4%. 

Salary: $40,000-$49,999; 
2003-2004: 15; 
2005-2006: 18; 
2007-2008: 18; 
2009-2010: 18; 
Change: 3%. 

Salary: $50,000 and over; 
2003-2004: 14; 
2005-2006: 14; 
2007-2008: 18; 
2009-2010: 23; 
Change: 9%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 12; 
2005-2006: 9; 
2007-2008: 4; 
2009-2010: 4; 
Change: -8%. 

Salary: $20,000-$29,999; 
2003-2004: 44; 
2005-2006: 40; 
2007-2008: 37; 
2009-2010: 36; 
Change: -8%. 

Salary: $30,000-$39,999; 
2003-2004: 34; 
2005-2006: 37; 
2007-2008: 41; 
2009-2010: 41; 
Change: 7%. 

Salary: $40,000-$49,999; 
2003-2004: 9; 
2005-2006: 12; 
2007-2008: 14; 
2009-2010: 15; 
Change: 6%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 3; 
2009-2010: 4; 
Change: 3%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 3; 
2005-2006: 2; 
2007-2008: 2; 
2009-2010: 2; 
Change: -1%. 

Salary: $20,000-$29,999; 
2003-2004: 26; 
2005-2006: 28; 
2007-2008: 18; 
2009-2010: 21; 
Change: -5%. 

Salary: $30,000-$39,999; 
2003-2004: 33; 
2005-2006: 31; 
2007-2008: 31; 
2009-2010: 29; 
Change: -4%. 

Salary: $40,000-$49,999; 
2003-2004: 26; 
2005-2006: 24; 
2007-2008: 27; 
2009-2010: 23; 
Change: -3%. 

Salary: $50,000 and over; 
2003-2004: 12; 
2005-2006: 14; 
2007-2008: 22; 
2009-2010: 25; 
Change: 13%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 27; 
2005-2006: 31; 
2007-2008: 28; 
2009-2010: 21; 
Change: -6%. 

Salary: $20,000-$29,999; 
2003-2004: 47; 
2005-2006: 40; 
2007-2008: 39; 
2009-2010: 39; 
Change: -8%. 

Salary: $30,000-$39,999; 
2003-2004: 17; 
2005-2006: 18; 
2007-2008: 20; 
2009-2010: 23; 
Change: 6%. 

Salary: $40,000-$49,999; 
2003-2004: 5; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 8; 
Change: 3%. 

Salary: $50,000 and over; 
2003-2004: 4; 
2005-2006: 6; 
2007-2008: 6; 
2009-2010: 9; 
Change: 5%. 

School type: Private research: 

Occupation/title: Executive, administrative, and managerial: 

Salary: below $30,000; 
2003-2004: 2; 
2005-2006: 1; 
2007-2008: 1; 
2009-2010: 0; 
Change: -2%. 

Salary: $30,000-$39,999; 
2003-2004: 9; 
2005-2006: 6; 
2007-2008: 4; 
2009-2010: 4; 
Change: -5%. 

Salary: $40,000-$49,999; 
2003-2004: 15; 
2005-2006: 13; 
2007-2008: 10; 
2009-2010: 10; 
Change: -5%. 

Salary: $50,000-$64,999; 
2003-2004: 22; 
2005-2006: 21; 
2007-2008: 20; 
2009-2010: 19; 
Change: -3%. 

Salary: $65,000-$79,999; 
2003-2004: 17; 
2005-2006: 17; 
2007-2008: 18; 
2009-2010: 17; 
Change: 0%. 

Salary: $80,000-$99,999; 
2003-2004: 15; 
2005-2006: 16; 
2007-2008: 18; 
2009-2010: 18; 
Change: 3%. 

Salary: $100,000 and over; 
2003-2004: 21; 
2005-2006: 25; 
2007-2008: 29; 
2009-2010: 32; 
Change: 11%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 8; 
2005-2006: 5; 
2007-2008: 3; 
2009-2010: 2; 
Change: -6%. 

Salary: $30,000-$39,999; 
2003-2004: 24; 
2005-2006: 19; 
2007-2008: 15; 
2009-2010: 12; 
Change: -12%. 

Salary: $40,000-$49,999; 
2003-2004: 26; 
2005-2006: 27; 
2007-2008: 24; 
2009-2010: 22; 
Change: -4%. 

Salary: $50,000-$64,999; 
2003-2004: 24; 
2005-2006: 26; 
2007-2008: 28; 
2009-2010: 29; 
Change: 5%. 

Salary: $65,000-$79,999; 
2003-2004: 10; 
2005-2006: 13; 
2007-2008: 15; 
2009-2010: 18; 
Change: 8%. 

Salary: $80,000-$99,999; 
2003-2004: 5; 
2005-2006: 6; 
2007-2008: 9; 
2009-2010: 11; 
Change: 6%. 

Salary: $100,000 and over; 
2003-2004: 3; 
2005-2006: 4; 
2007-2008: 5; 
2009-2010: 7; 
Change: 4%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 4; 
2005-2006: 2; 
2007-2008: 2; 
2009-2010: 1; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 35; 
2005-2006: 26; 
2007-2008: 21; 
2009-2010: 17; 
Change: -18%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 40; 
2007-2008: 39; 
2009-2010: 36; 
Change: 0%. 

Salary: $40,000-$49,999; 
2003-2004: 16; 
2005-2006: 18; 
2007-2008: 20; 
2009-2010: 23; 
Change: 7%. 

Salary: $50,000 and over; 
2003-2004: 10; 
2005-2006: 13; 
2007-2008: 18; 
2009-2010: 22; 
Change: 12%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 4; 
2005-2006: 3; 
2007-2008: 1; 
2009-2010: 1; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 41; 
2005-2006: 32; 
2007-2008: 24; 
2009-2010: 19; 
Change: -22%. 

Salary: $30,000-$39,999; 
2003-2004: 38; 
2005-2006: 42; 
2007-2008: 43; 
2009-2010: 41; 
Change: 3%. 

Salary: $40,000-$49,999; 
2003-2004: 14; 
2005-2006: 18; 
2007-2008: 23; 
2009-2010: 27; 
Change: 13%. 

Salary: $50,000 and over; 
2003-2004: 2; 
2005-2006: 5; 
2007-2008: 9; 
2009-2010: 12; 
Change: 10%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 0; 
2009-2010: 0; 
Change: -1%. 

Salary: $20,000-$29,999; 
2003-2004: 8; 
2005-2006: 7; 
2007-2008: 3; 
2009-2010: 2; 
Change: -6%. 

Salary: $30,000-$39,999; 
2003-2004: 26; 
2005-2006: 21; 
2007-2008: 16; 
2009-2010: 12; 
Change: -14%. 

Salary: $40,000-$49,999; 
2003-2004: 33; 
2005-2006: 33; 
2007-2008: 31; 
2009-2010: 25; 
Change: -8%. 

Salary: $50,000 and over; 
2003-2004: 31; 
2005-2006: 38; 
2007-2008: 50; 
2009-2010: 61; 
Change: 30%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 16; 
2005-2006: 12; 
2007-2008: 7; 
2009-2010: 4; 
Change: -12%. 

Salary: $20,000-$29,999; 
2003-2004: 48; 
2005-2006: 45; 
2007-2008: 39; 
2009-2010: 38; 
Change: -10%. 

Salary: $30,000-$39,999; 
2003-2004: 27; 
2005-2006: 31; 
2007-2008: 34; 
2009-2010: 33; 
Change: 6%. 

Salary: $40,000-$49,999; 
2003-2004: 7; 
2005-2006: 10; 
2007-2008: 14; 
2009-2010: 18; 
Change: 11%. 

Salary: $50,000 and over; 
2003-2004: 2; 
2005-2006: 3; 
2007-2008: 5; 
2009-2010: 7; 
Change: 5%. 

School type: $Private master: 

Occupation/title: Executive, administrative, and managerial: 

Salary: below $30,000; 
2003-2004: 6; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 2; 
Change: -4%. 

Salary: $30,000-$39,999; 
2003-2004: 14; 
2005-2006: 11; 
2007-2008: 10; 
2009-2010: 7; 
Change: -7%. 

Salary: $40,000-$49,999; 
2003-2004: 18; 
2005-2006: 17; 
2007-2008: 15; 
2009-2010: 13; 
Change: -5%. 

Salary: $50,000-$64,999; 
2003-2004: 22; 
2005-2006: 22; 
2007-2008: 21; 
2009-2010: 22; 
Change: 0%. 

Salary: $65,000-$79,999; 
2003-2004: 15; 
2005-2006: 16; 
2007-2008: 17; 
2009-2010: 17; 
Change: 2%. 

Salary: $80,000-$99,999; 
2003-2004: 11; 
2005-2006: 13; 
2007-2008: 14; 
2009-2010: 15; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 14; 
2005-2006: 16; 
2007-2008: 21; 
2009-2010: 23; 
Change: 9%. 

Occupation/title: Other professional: 
Salary: below $30,000; 
2003-2004: 25; 
2005-2006: 20; 
2007-2008: 14; 
2009-2010: 12; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 35; 
2007-2008: 32; 
2009-2010: 30; 
Change: -6%. 

Salary: $40,000-$49,999; 
2003-2004: 22; 
2005-2006: 24; 
2007-2008: 26; 
2009-2010: 27; 
Change: 5%. 

Salary: $50,000-$64,999; 
2003-2004: 12; 
2005-2006: 15; 
2007-2008: 18; 
2009-2010: 20; 
Change: 8%. 

Salary: $65,000-$79,999; 
2003-2004: 4; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 8; 
Change: 4%. 

Salary: $80,000-$99,999; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 3; 
2009-2010: 4; 
Change: 3%. 

Salary: $100,000 and over; 
2003-2004: 0; 
2005-2006: 1; 
2007-2008: 1; 
2009-2010: 1; 
Change: 1%. 

Occupation/title: Technical and paraprofessional: 

Salary: below $20,000; 
2003-2004: 11; 
2005-2006: 6; 
2007-2008: 5; 
2009-2010: 4; 
Change: -7%. 

Salary: $20,000-$29,999; 
2003-2004: 36; 
2005-2006: 32; 
2007-2008: 27; 
2009-2010: 21; 
Change: -15%. 

Salary: $30,000-$39,999; 
2003-2004: 30; 
2005-2006: 34; 
2007-2008: 34; 
2009-2010: 36; 
Change: 6%. 

Salary: $40,000-$49,999; 
2003-2004: 16; 
2005-2006: 17; 
2007-2008: 20; 
2009-2010: 21; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: 7; 
2005-2006: 10; 
2007-2008: 14; 
2009-2010: 18; 
Change: 11%. 

Occupation/title: Clerical and secretarial: 

Salary: below $20,000; 
2003-2004: 20; 
2005-2006: 15; 
2007-2008: 11; 
2009-2010: 8; 
Change: -12%. 

Salary: $20,000-$29,999; 
2003-2004: 57; 
2005-2006: 54; 
2007-2008: 47; 
2009-2010: 42; 
Change: -15%. 

Salary: $30,000-$39,999; 
2003-2004: 19; 
2005-2006: 26; 
2007-2008: 33; 
2009-2010: 37; 
Change: 18%. 

Salary: $40,000-$49,999; 
2003-2004: 3; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 10; 
Change: 7%. 

Salary: $50,000 and over; 
2003-2004: 0; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 3; 
Change: 3%. 

Occupation/title: Skilled crafts: 

Salary: below $20,000; 
2003-2004: 8; 
2005-2006: 5; 
2007-2008: 4; 
2009-2010: 5; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 30; 
2005-2006: 24; 
2007-2008: 21; 
2009-2010: 14; 
Change: -16%. 

Salary: $30,000-$39,999; 
2003-2004: 37; 
2005-2006: 35; 
2007-2008: 32; 
2009-2010: 32; 
Change: -5%. 

Salary: $40,000-$49,999; 
2003-2004: 17; 
2005-2006: 23; 
2007-2008: 26; 
2009-2010: 27; 
Change: 10%. 

Salary: $50,000 and over; 
2003-2004: 8; 
2005-2006: 12; 
2007-2008: 17; 
2009-2010: 22; 
Change: 14%. 

Occupation/title: Service/maintenance: 

Salary: below $20,000; 
2003-2004: 37; 
2005-2006: 28; 
2007-2008: 21; 
2009-2010: 17; 
Change: -20%. 

Salary: $20,000-$29,999; 
2003-2004: 43; 
2005-2006: 47; 
2007-2008: 48; 
2009-2010: 47; 
Change: 4%. 

Salary: $30,000-$39,999; 
2003-2004: 15; 
2005-2006: 18; 
2007-2008: 20; 
2009-2010: 23; 
Change: 8%. 

Salary: $40,000-$49,999; 
2003-2004: 4; 
2005-2006: 5; 
2007-2008: 8; 
2009-2010: 9; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 2; 
2009-2010: 3; 
Change: 2%. 

School type: Private baccalaureate: 

Occupation/title: Executive, administrative, and managerial: 

Salary: below $30,000; 
2003-2004: 7; 
2005-2006: 5; 
2007-2008: 4; 
2009-2010: 2; 
Change: -5%. 

Salary: $30,000-$39,999; 
2003-2004: 16; 
2005-2006: 13; 
2007-2008: 11; 
2009-2010: 9; 
Change: -7%. 

Salary: $40,000-$49,999; 
2003-2004: 19; 
2005-2006: 18; 
2007-2008: 16; 
2009-2010: 15; 
Change: -4%. 

Salary: $50,000-$64,999; 
2003-2004: 23; 
2005-2006: 23; 
2007-2008: 23; 
2009-2010: 23; 
Change: 0%. 

Salary: $65,000-$79,999; 
2003-2004: 14; 
2005-2006: 15; 
2007-2008: 16; 
2009-2010: 16; 
Change: 2%. 

Salary: $80,000-$99,999; 
2003-2004: 10; 
2005-2006: 11; 
2007-2008: 13; 
2009-2010: 14; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 11; 
2005-2006: 14; 
2007-2008: 17; 
2009-2010: 20; 
Change: 9%. 

Occupation/title: Other professional: 

Salary: below $30,000; 
2003-2004: 31; 
2005-2006: 26; 
2007-2008: 20; 
2009-2010: 18; 
Change: -13%. 

Salary: $30,000-$39,999; 
2003-2004: 33; 
2005-2006: 33; 
2007-2008: 31; 
2009-2010: 29; 
Change: -4%. 

Salary: $40,000-$49,999; 
2003-2004: 20; 
2005-2006: 21; 
2007-2008: 24; 
2009-2010: 24; 
Change: 4%. 

Salary: $50,000-$64,999; 
2003-2004: 11; 
2005-2006: 14; 
2007-2008: 17; 
2009-2010: 19; 
Change: 8%. 

Salary: $65,000-$79,999; 
2003-2004: 3; 
2005-2006: 4; 
2007-2008: 6; 
2009-2010: 7; 
Change: 4%. 

Salary: $80,000-$99,999; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 3; 
Change: 2%. 

Salary: $100,000 and over; 
2003-2004: 0; 
2005-2006: 0; 
2007-2008: 1; 
2009-2010: 1; 
Change: 1%. 

Occupation/title: Technical and paraprofessional; 

Salary: below $20,000; 
2003-2004: 14; 
2005-2006: 8; 
2007-2008: 7; 
2009-2010: 7; 
Change: -7%. 

Salary: $20,000-$29,999; 
2003-2004: 32; 
2005-2006: 26; 
2007-2008: 23; 
2009-2010: 18; 
Change: -14%. 

Salary: $30,000-$39,999; 
2003-2004: 35; 
2005-2006: 36; 
2007-2008: 33; 
2009-2010: 32; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 14; 
2005-2006: 20; 
2007-2008: 23; 
2009-2010: 25; 
Change: 11%. 

Salary: $50,000 and over; 
2003-2004: 6; 
2005-2006: 10; 
2007-2008: 14; 
2009-2010: 18; 
Change: 12%. 

Occupation/title: Clerical and secretarial; 

Salary: below $20,000; 
2003-2004: 24; 
2005-2006: 18; 
2007-2008: 11; 
2009-2010: 7; 
Change: -17%. 

Salary: $20,000-$29,999; 
2003-2004: 56; 
2005-2006: 55; 
2007-2008: 50; 
2009-2010: 46; 
Change: -10%. 

Salary: $30,000-$39,999; 
2003-2004: 18; 
2005-2006: 24; 
2007-2008: 31; 
2009-2010: 36; 
Change: 18%. 

Salary: $40,000-$49,999; 
2003-2004: 2; 
2005-2006: 4; 
2007-2008: 6; 
2009-2010: 9; 
Change: 7%. 

Salary: $50,000 and over; 
2003-2004: 0; 
2005-2006: 0; 
2007-2008: 1; 
2009-2010: 2; 
Change: 2%. 

Occupation/title: Skilled crafts; 

Salary: below $20,000; 
2003-2004: 6; 
2005-2006: 3; 
2007-2008: 3; 
2009-2010: 2; 
Change: -4%. 

Salary: $20,000-$29,999; 
2003-2004: 29; 
2005-2006: 24; 
2007-2008: 15; 
2009-2010: 14; 
Change: -15%. 

Salary: $30,000-$39,999; 
2003-2004: 34; 
2005-2006: 34; 
2007-2008: 33; 
2009-2010: 32; 
Change: -2%. 

Salary: $40,000-$49,999; 
2003-2004: $24; 
2005-2006: 27; 
2007-2008: 29; 
2009-2010: 28; 
Change: 4%. 

Salary: $50,000 and over; 
2003-2004: 7; 
2005-2006: 11; 
2007-2008: 20; 
2009-2010: 25; 
Change: 18%. 

Occupation/title: Service/maintenance; 

Salary: below $20,000; 
2003-2004: 39; 
2005-2006: 31; 
2007-2008: 24; 
2009-2010: 19; 
Change: -20%. 

Salary: $20,000-$29,999; 
2003-2004: 41; 
2005-2006: 44; 
2007-2008: 45; 
2009-2010: 45; 
Change: 4%. 

Salary: $30,000-$39,999; 
2003-2004: 16; 
2005-2006: 19; 
2007-2008: 23; 
2009-2010: 25; 
Change: 9%. 

Salary: $40,000-$49,999; 
2003-2004: 3; 
2005-2006: 4; 
2007-2008: 6; 
2009-2010: 8; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: $1; 
2005-2006: 1; 
2007-2008: $2; 
2009-2010: 2; 
Change: 1%. 

School type: Private associate's; 

Occupation/title: Executive, administrative, and managerial; 

Salary: below $30,000; 
2003-2004: 7; 
2005-2006: 6; 
2007-2008: 4; 
2009-2010: 3; 
Change: -4%. 

Salary: $30,000-$39,999; 
2003-2004: 18; 
2005-2006: 15; 
2007-2008: 14; 
2009-2010: 12; 
Change: -6%. 

Salary: $40,000-$49,999; 
2003-2004: 20; 
2005-2006: 19; 
2007-2008: 19; 
2009-2010: 18; 
Change: -2%. 

Salary: $50,000-$64,999; 
2003-2004: 23; 
2005-2006: 26; 
2007-2008: 22; 
2009-2010: 22; 
Change: -1%. 

Salary: $65,000-$79,999; 
2003-2004: 14; 
2005-2006: 14; 
2007-2008: 15; 
2009-2010: 16; 
Change: 2%. 

Salary: $80,000-$99,999; 
2003-2004: 10; 
2005-2006: 10; 
2007-2008: 13; 
2009-2010: $14; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 8; 
2005-2006: 9; 
2007-2008: 13; 
2009-2010: 15; 
Change: 7%. 

Occupation/title: Other professional; 

Salary: below $30,000; 
2003-2004: 38; 
2005-2006: 30; 
2007-2008: 29; 
2009-2010: 26; 
Change: -12%. 

Salary: $30,000-$39,999; 
2003-2004: 35; 
2005-2006: 36; 
2007-2008: 33; 
2009-2010: 32; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 17; 
2005-2006: 20; 
2007-2008: 21; 
2009-2010: 23; 
Change: 6%. 

Salary: $50,000-$64,999; 
2003-2004: 9; 
2005-2006: 10; 
2007-2008: 12; 
2009-2010: 14; 
Change: 5%. 

Salary: $65,000-$79,999; 
2003-2004: 1; 
2005-2006: 3; 
2007-2008: 4; 
2009-2010: 4; 
Change: 3%. 

Salary: $80,000-$99,999; 
2003-2004: 0; 
2005-2006: 0; 
2007-2008: 1; 
2009-2010: 1; 
Change: 1%. 

Salary: $100,000 and over; 
2003-2004: 0; 
2005-2006: 0; 
2007-2008: 0; 
2009-2010: 0; 
Change: 0%. 

Occupation/title: Technical and paraprofessional; 

Salary: below $20,000; 
2003-2004: 8; 
2005-2006: 6; 
2007-2008: 10; 
2009-2010: 12; 
Change: 4%. 

Salary: $20,000-$29,999; 
2003-2004: 27; 
2005-2006: 37; 
2007-2008: 30; 
2009-2010: 29; 
Change: 2%. 

Salary: $30,000-$39,999; 
2003-2004: 40; 
2005-2006: 39; 
2007-2008: 33; 
2009-2010: 31; 
Change: -9%. 

Salary: $40,000-$49,999; 
2003-2004: 18; 
2005-2006: 12; 
2007-2008: 18; 
2009-2010: 18; 
Change: 0%. 

Salary: $50,000 and over; 
2003-2004: 7; 
2005-2006: 6; 
2007-2008: 10; 
2009-2010: 9; 
Change: 2%. 

Occupation/title: Clerical and secretarial; 

Salary: below $20,000; 
2003-2004: 28; 
2005-2006: 21; 
2007-2008: 17; 
2009-2010: 14; 
Change: -14%. 

Salary: $20,000-$29,999; 
2003-2004: 50; 
2005-2006: 52; 
2007-2008: 47; 
2009-2010: 43; 
Change: -7%. 

Salary: $30,000-$39,999; 
2003-2004: 18; 
2005-2006: 22; 
2007-2008: 29; 
2009-2010: 34; 
Change: 16%. 

Salary: $40,000-$49,999; 
2003-2004: 3; 
2005-2006: 5; 
2007-2008: 6; 
2009-2010: 7; 
Change: 4%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 2; 
2009-2010: 2; 
Change: 1%. 

Occupation/title: Skilled crafts; 

Salary: below $20,000; 
2003-2004: 12; 
2005-2006: 7; 
2007-2008: 1; 
2009-2010: 6; 
Change: -6%. 

Salary: $20,000-$29,999; 
2003-2004: 30; 
2005-2006: 26; 
2007-2008: 21; 
2009-2010: 13; 
Change: -17%. 

Salary: $30,000-$39,999; 
2003-2004: 36; 
2005-2006: 37; 
2007-2008: 43; 
2009-2010: 33; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 16; 
2005-2006: 25; 
2007-2008: 27; 
2009-2010: 38; 
Change: 22%. 

Salary: $50,000 and over; 
2003-2004: 6; 
2005-2006: 5; 
2007-2008: 9; 
2009-2010: 11; 
Change: 5%. 

Occupation/title: Service/maintenance; 

Salary: below $20,000; 
2003-2004: 40; 
2005-2006: 30; 
2007-2008: 27; 
2009-2010: 22; 
Change: -18%. 

Salary: $20,000-$29,999; 
2003-2004: 44; 
2005-2006: 49; 
2007-2008: 46; 
2009-2010: 47; 
Change: 3%. 

Salary: $30,000-$39,999; 
2003-2004: 13; 
2005-2006: 14; 
2007-2008: 18; 
2009-2010: 21; 
Change: 8%. 

Salary: $40,000-$49,999; 
2003-2004: 3; 
2005-2006: 5; 
2007-2008: 6; 
2009-2010: 6; 
Change: 3%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 3; 
2009-2010: 3; 
Change: 2%. 

School type: Private specialty; 

Occupation/title: Executive, administrative, and managerial; 

Salary: below $30,000; 
2003-2004: 6; 
2005-2006: 4; 
2007-2008: 3; 
2009-2010: 2; 
Change: -4%. 

Salary: $30,000-$39,999; 
2003-2004: 12; 
2005-2006: 10; 
2007-2008: 8; 
2009-2010: 6; 
Change: -6%. 

Salary: $40,000-$49,999; 
2003-2004: 17; 
2005-2006: 16; 
2007-2008: 16; 
2009-2010: 12; 
Change: -5%. 

Salary: $50,000-$64,999; 
2003-2004: 22; 
2005-2006: 22; 
2007-2008: 21; 
2009-2010: 20; 
Change: -2%. 

Salary: $65,000-$79,999; 
2003-2004: 15; 
2005-2006: 15; 
2007-2008: 16; 
2009-2010: 17; 
Change: 2%. 

Salary: $80,000-$99,999; 
2003-2004: 12; 
2005-2006: 13; 
2007-2008: 14; 
2009-2010: 16; 
Change: 4%. 

Salary: $100,000 and over; 
2003-2004: 17; 
2005-2006: 19; 
2007-2008: 22; 
2009-2010: 27; 
Change: 10%. 

Occupation/title: Other professional; 

Salary: below $30,000; 
2003-2004: 19; 
2005-2006: 16; 
2007-2008: 11; 
2009-2010: 9; 
Change: -10%. 

Salary: $30,000-$39,999; 
2003-2004: 30; 
2005-2006: 28; 
2007-2008: 24; 
2009-2010: 21; 
Change: -9%. 

Salary: $40,000-$49,999; 
2003-2004: 24; 
2005-2006: 25; 
2007-2008: 26; 
2009-2010: 24; 
Change: 0%. 

Salary: $50,000-$64,999; 
2003-2004: 18; 
2005-2006: 19; 
2007-2008: 23; 
2009-2010: 24; 
Change: 6%. 

Salary: $65,000-$79,999; 
2003-2004: 7; 
2005-2006: 8; 
2007-2008: 10; 
2009-2010: 13; 
Change: 6%. 

Salary: $80,000-$99,999; 
2003-2004: 2; 
2005-2006: 4; 
2007-2008: 5; 
2009-2010: 7; 
Change: 5%. 

Salary: $100,000 and over; 
2003-2004: 1; 
2005-2006: 1; 
2007-2008: 1; 
2009-2010: 3; 
Change: 2%. 

Occupation/title: Technical and paraprofessional; 

Salary: below $20,000; 
2003-2004: 6; 
2005-2006: 8; 
2007-2008: 4; 
2009-2010: 3; 
Change: -3%. 

Salary: $20,000-$29,999; 
2003-2004: 37; 
2005-2006: 26; 
2007-2008: 23; 
2009-2010: 17; 
Change: -20%. 

Salary: $30,000-$39,999; 
2003-2004: 32; 
2005-2006: 34; 
2007-2008: 35; 
2009-2010: 33; 
Change: 1%. 

Salary: $40,000-$49,999; 
2003-2004: 15; 
2005-2006: 18; 
2007-2008: 20; 
2009-2010: 21; 
Change: 6%. 

Salary: $50,000 and over; 
2003-2004: 10; 
2005-2006: 15; 
2007-2008: 19; 
2009-2010: 25; 
Change: 15%. 

Occupation/title: Clerical and secretarial; 

Salary: below $20,000; 
2003-2004: 12; 
2005-2006: 9; 
2007-2008: 7; 
2009-2010: 5; 
Change: 7%. 

Salary: $20,000-$29,999; 
2003-2004: 46; 
2005-2006: 38; 
2007-2008: 32; 
2009-2010: 25; 
Change: -21%. 

Salary: $30,000-$39,999; 
2003-2004: 32; 
2005-2006: 37; 
2007-2008: 39; 
2009-2010: 41; 
Change: 9%. 

Salary: $40,000-$49,999; 
2003-2004: 8; 
2005-2006: 11; 
2007-2008: 15; 
2009-2010: 19; 
Change: 11%. 

Salary: $50,000 and over; 
2003-2004: 3; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 10; 
Change: 7%. 

Occupation/title: Skilled crafts; 

Salary: below $20,000; 
2003-2004: 11; 
2005-2006: 6; 
2007-2008: 6; 
2009-2010: 4; 
Change: -7%. 

Salary: $20,000-$29,999; 
2003-2004: 25; 
2005-2006: 20; 
2007-2008: 20; 
2009-2010: 11; 
Change: -14%. 

Salary: $30,000-$39,999; 
2003-2004: 26; 
2005-2006: 26; 
2007-2008: 25; 
2009-2010: 23; 
Change: -3%. 

Salary: $40,000-$49,999; 
2003-2004: 27; 
2005-2006: 30; 
2007-2008: 27; 
2009-2010: $25; 
Change: -2%. 

Salary: $50,000 and over; 
2003-2004: 11; 
2005-2006: 18; 
2007-2008: 22; 
2009-2010: 36; 
Change: 25%. 

Occupation/title: Service/maintenance; 

Salary: below $20,000; 
2003-2004: 28; 
2005-2006: 20; 
2007-2008: 13; 
2009-2010: 10; 
Change: -18%. 

Salary: $20,000-$29,999; 
2003-2004: 49; 
2005-2006: 45; 
2007-2008: 43; 
2009-2010: 40; 
Change: -9%. 

Salary: $30,000-$39,999; 
2003-2004: 18; 
2005-2006: 29; 
2007-2008: 34; 
2009-2010: 38; 
Change: 20%. 

Salary: $40,000-$49,999; 
2003-2004: 4; 
2005-2006: 5; 
2007-2008: 7; 
2009-2010: 9; 
Change: 5%. 

Salary: $50,000 and over; 
2003-2004: 1; 
2005-2006: 2; 
2007-2008: 3; 
2009-2010: 4; 
Change: 3%. 

Source: GAO analysis of IPEDS Human Resources component. 

Note: Salary categories are not adjusted for inflation. 

[End of table] 

[End of section] 

Appendix VI: Rates and Status of Nongraduates After 6 Years, Public 
and Private Nonprofit Students: 

Table 18: Graduation Rates (Percentage): 

Overall: 
BPS 1995-1996: 49.7%; 
BPS 2003-2004: 49.8%. 

4-year schools; 
BPS 1995-1996: 64.8%; 
BPS 2003-2004: 66.5%. 

Public; 
BPS 1995-1996: 60.0%; 
BPS 2003-2004: 64.9%. 

Private nonprofit; 
BPS 1995-1996: 73.1%; 
BPS 2003-2004: 69.6%. 

2-year schools; 
BPS 1995-1996: 36.5%; 
BPS 2003-2004: 34.3%. 

Public; 
BPS 1995-1996: 36.0%; 
BPS 2003-2004: 34.1%. 

Private nonprofit; 
BPS 1995-1996: 58.0%[B]; 
BPS 2003-2004: 46.9%[A, B]. 

Gender: 4-year schools; 

Male; 
BPS 1995-1996: 60.8%; 
BPS 2003-2004: 62.8%. 

Female; 
BPS 1995-1996: 68.0%; 
BPS 2003-2004: 69.5%. 

Gender: 2-year schools; 

Male; 
BPS 1995-1996: 37.7%; 
BPS 2003-2004: 31.8%. 

Female; 
BPS 1995-1996: 35.4%[A]; 
BPS 2003-2004: 36.3%. 

Race/Ethnicity: 4-year schools; 

White; 
BPS 1995-1996: 67.9%; 
BPS 2003-2004: 69.%8. 

Black; 
BPS 1995-1996: 50.0%[B]; 
BPS 2003-2004: 50.9%[B]. 

Hispanic; 
BPS 1995-1996: 50.9%[B]; 
BPS 2003-2004: 54.6%[B]. 

Asian/Pacific Islander; 
BPS 1995-1996: 71.1%[A, B]; 
BPS 2003-2004: 73.6%[A, B]. 

Race/Ethnicity: 2-year schools; 

White; 
BPS 1995-1996: 38.0%[B]; 
BPS 2003-2004: 38.3%. 

Black; 
BPS 1995-1996: 27.9%[B]; 
BPS 2003-2004: 26.1%. 

Hispanic; 
BPS 1995-1996: 33.5% [A, B]; 
BPS 2003-2004: 26.7%. 

Asian/Pacific Islander; 
BPS 1995-1996: 40.3%[B]; 
BPS 2003-2004: 38.2%[A, B]. 

Dependency status: 4-year schools; 

Dependent; 
BPS 1995-1996: 67.2%; 
BPS 2003-2004: 69.7%. 

Independent; 
BPS 1995-1996: 34.7%[B]; 
BPS 2003-2004: 30.5%[B]. 

Dependency status: 2-year schools; 

Dependent; 
BPS 1995-1996: 39.3%[B]; 
BPS 2003-2004: 38.8%. 

Independent; 
BPS 1995-1996: 31.4%[A, B]; 
BPS 2003-2004: 26.5%. 

Income: dependent students; 4-year schools; 

Less than $20,000; 
BPS 1995-1996: 57.4%; 
BPS 2003-2004: 53.5%[B]. 

$20,000 - $39,999; 
BPS 1995-1996: 59.4%[A]; 
BPS 2003-2004: 62.9%. 

$40,000 - $59,999; 
BPS 1995-1996: 67.8%; 
BPS 2003-2004: 65.8%. 

$60,000 - $79,999; 
BPS 1995-1996: 70.%; 
BPS 2003-2004: 71.9%. 

$80,000 - $99,999; 
BPS 1995-1996: 76.7%; 
BPS 2003-2004: 73.2%. 

$100,000 or more; 
BPS 1995-1996: 77.7%; 
BPS 2003-2004: 79.7%. 

Income: dependent students; 2-year schools; 

Less than $20,000; 
BPS 1995-1996: 40.5%[B]; 
BPS 2003-2004: 34.8%[B]. 

$20,000 - $39,999; 
BPS 1995-1996: 38.2%[A, B]; 
BPS 2003-2004: 35.1%[A]. 

$40,000 - $59,999; 
BPS 1995-1996: 39.3%[A, B]; 
BPS 2003-2004: 39.8%[A]. 

$60,000 - $79,999; 
BPS 1995-1996: 33.5%[A, B]; 
BPS 2003-2004: 41.9%[A, B]. 

$80,000 - $99,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 39.1%[A, B]. 

$100,000 or more; 
BPS 1995-1996: 0; 
BPS 2003-2004: 43.6%[B]. 

Income: independent students; 4-year schools; 

Less than $20,000; 
BPS 1995-1996: 38.0%[B]; 
BPS 2003-2004: 30.3%[B]. 

$20,000 - $39,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 29.3%[A, B]. 

$40,000 - $59,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

$60,000 - $79,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

$80,000 - $99,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

$100,000 or more; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

Income: independent students; 2-year schools; 

Less than $20,000; 
BPS 1995-1996: 39.7%[B]; 
BPS 2003-2004: 24.0%[B]. 

$20,000 - $39,999; 
BPS 1995-1996: 26.9%[A, B]; 
BPS 2003-2004: 26.2%[A, B]. 

$40,000 - $59,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 27.8%[A, B]. 

$60,000 - $79,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 30.7%[A, B]. 

$80,000 - $99,999; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

$100,000 or more; 
BPS 1995-1996: 0; 
BPS 2003-2004: 0. 

Pell Grant recipient status: 4-year schools; 

Nonrecipients; 
BPS 1995-1996: 69.7%; 
BPS 2003-2004: 71.2%. 

Recipients; 
BPS 1995-1996: 56.3%; 
BPS 2003-2004: 58.7%. 

Pell Grant recipient status: 2-year schools; 

Nonrecipients; 
BPS 1995-1996: 33.4%[B]; 
BPS 2003-2004: 32.7%. 

Recipients; 
BPS 1995-1996: 41.7%[B]; 
BPS 2003-2004: 36.5%[A]. 

Transfer status: 4-year schools; 

Nontransfer; 
BPS 1995-1996: 71.9%; 
BPS 2003-2004: 73.8%. 

Transfer; 
BPS 1995-1996: 44.8%; 
BPS 2003-2004: 44.9%. 

Transfer status: 2-year schools; 

Nontransfer; 
BPS 1995-1996: 24.5%; 
BPS 2003-2004: 23.9%. 

Transfer; 
BPS 1995-1996: 53.4%[B]; 
BPS 2003-2004: 49.9%. 

Source: GAO analysis of BPS data. 

Note: Missing cells indicate that sample size for students within this 
category was not sufficient to produce a reliable graduation rate 
estimate. 

[A] Graduation rate is not statistically different from the first 
category listed within the school group. 

[B] Sampling error for this estimate is greater than ±5 percentage 
points. 

[End of table] 

Table 19: Degrees Attained (Percentage): 

4-year schools: Certificate; 
BPS 1995-1996: 3.8%; 
BPS 2003-2004: 2.0%. 

4-year schools: Associate; 
BPS 1995-1996: 5.8%; 
BPS 2003-2004: 5.7%. 

4-year schools: Bachelor; 
BPS 1995-1996: 90.4%; 
BPS 2003-2004: 92.3%. 

2-year schools: Certificate; 
BPS 1995-1996: 30.1%; 
BPS 2003-2004: 25.5%. 

2-year schools: Associate; 
BPS 1995-1996: 42.0%; 
BPS 2003-2004: 41.1%. 

2-year schools: Bachelor; 
BPS 1995-1996: 27.9%; 
BPS 2003-2004: 33.4%. 

Source: GAO analysis of BPS data. 

[End of table] 

Table 20: Status of Nongraduates (Percentage): 

Still enrolled; 
BPS 1995-1996: 31.3%; 
BPS 2003-2004: 31.8%. 

Left without return; 
BPS 1995-1996: 68.7%; 
BPS 2003-2004: 68.2%. 

Source: GAO analysis of BPS data. 

[End of table] 

[End of section] 

Appendix VII: Status of Public and Private Nonprofit Undergraduate 
Students After 6 Years of First Entry: 

[Refer to PDF for image: interactive graphic] 

Interactive graphic: For more information, roll mouse over those that 
graduated and did not graduate. 
  
First-time Public and Private Nonprofit Students: 

6 years later: 
 
Did not graduate (50%): 
Status us students who did not graduate after 6 years of enrollment: 
Still enrolled: 32%; 
Left without return: 68%. 

Graduated (50%): 
Types of credential earned after 6 years of first entry: 

Students who started at 2-year schools: 
Certificate: 26%; 
Associate's: 41%; 
Bachelors': 33%. 

Students who started at 4-year schools: 
Certificate: 2%; 
Associate's: 6%; 
Bachelors': 92%. 

Source: GAO analysis of 2003-04 BPS data. 

[End of figure] 

[End of section] 

Appendix VIII: GAO Contact and Staff Acknowledgments: 

GAO Contact: 

George A. Scott (202) 512-7215 or scottg@gao.gov: 

Staff Acknowledgments: 

In addition to the individual named above, the following staff members 
made important contributions to this report: Meeta Engle, Assistant 
Director; Claudine Pauselli, Analyst-in-Charge; Rachel Beers, Senior 
Analyst; and Kai Carter, Analyst. Also, John Mingus and Lorraine 
Ettaro provided guidance on the study's design and data analysis; 
Jessica Botsford provided legal advice; Mimi Nguyen and Jeremy Sebest 
assisted with report graphics; Susan Aschoff advised the team on 
writing the report; Susan Chin, Nicole Harkin, and Ellen Phelps Ranen 
verified our findings; Deborah Bland provided administrative 
assistance throughout the engagement. 

[End of section] 

Related GAO Products: 

Postsecondary Education: Student Outcomes at For-Profit, Nonprofit, 
and Public Schools. [hyperlink, 
http://www.gao.gov/products/GAO-12-143]. Washington, D.C.: December 7, 
2011. 

Federal Student Loans: Patterns in Tuition, Enrollment, and Federal 
Stafford Loan Borrowing Up to the 2007-08 Loan Limit Increase. 
[hyperlink, http://www.gao.gov/products/GAO-11-470R]. Washington, 
D.C.: May 25, 2011. 

Postsecondary Education: Many States Collect Graduates' Employment 
Information, but Clearer Guidance on Student Privacy Requirements Is 
Needed. [hyperlink, http://www.gao.gov/products/GAO-10-927]. 
Washington, D.C.: September 27, 2010. 

Higher Education: Institutions' Reported Data Collection Burden Is 
Higher Than Estimated but Can Be Reduced through Increased 
Coordination. [hyperlink, http://www.gao.gov/products/GAO-10-871]. 
Washington, D.C.: August 13, 2010. 

Postsecondary Education: College and University Endowments Have Shown 
Long-Term Growth, While Size, Restrictions, and Distributions Vary. 
[hyperlink, http://www.gao.gov/products/GAO-10-393]. Washington, D.C.: 
February 23, 2010. 

Federal Student Aid: Highlights of a Study Group on Simplifying the 
Free Application for Federal Student Aid. [hyperlink, 
http://www.gao.gov/products/GAO-10-29]. Washington, D.C.: Oct 29, 2009. 

Higher Education: Tuition Continues to Rise, but Patterns Vary by 
Institution Type, Enrollment, and Educational Expenditures. 
[hyperlink, http://www.gao.gov/products/GAO-08-245]. Washington, D.C.: 
November 28, 2007. 

College Completion: Additional Efforts Could Help Education with Its 
Completion Goals. [hyperlink, http://www.gao.gov/products/GAO-03-568]. 
Washington, D.C.: May 23, 2003. 

Higher Education: Tuition Increases and Colleges' Efforts to Contain 
Costs. [hyperlink, http://www.gao.gov/products/GAO/HEHS-98-227]. 
Washington, D.C.: September 30, 1998. 

Higher Education: Students Have Increased Borrowing and Working to 
Help Pay Higher Tuitions. [hyperlink, 
http://www.gao.gov/products/GAO/HEHS-98-63]. Washington, D.C.: 
February 18, 1998. 

Higher Education: Tuition Increasing Faster Than Household Income and 
Public Colleges' Costs. [hyperlink, 
http://www.gao.gov/products/GAO/HEHS-96-154]. Washington, D.C.: August 
15, 1996. 

[End of section] 

Footnotes: 

[1] Trends in College Spending 1999-2009: Where Does the Money Come 
From? Where Does it Go? What Does it Buy?, Delta Project on 
Postsecondary Education Costs, Productivity, and Accountability 
(Washington, D.C.: 2011). 

[2] Income, Poverty, and Health Insurance Coverage in the United 
States: 2009, U.S. Census Bureau (Washington, D.C.: 2010). 

[3] Federal student aid is provided through programs authorized by 
Title IV of the Higher Education Act of 1965, as amended. 

[4] Data from fiscal year 2009 are the most recent publicly available 
IPEDS finance data. Trends in revenues and expenditures are adjusted 
for inflation and presented in fiscal year 2009 constant dollars. 

[5] This analysis is based on the most recent BPS study that surveyed 
a group of students who first enrolled in postsecondary education in 
the 2003-2004 school year. 

[6] This figure does not reflect nondegree granting schools or those 
that are authorized to award certificates typically obtained in less 
than 2 years, such as licensed practical nurse or cosmetology. 

[7] The 2007-2008 school year is the most recent year for which NPSAS 
enrollment data were available. 

[8] The Carnegie Classification of Institutions of Higher Education is 
used as a way to represent and control for institutional differences. 
The classification is used by Education to categorize institutions 
based on purpose and size. 

[9] 20 U.S.C. § 1001 et seq. 

[10] Schools participating in Title IV are required to enter into a 
Program Participation Agreement agreeing, among other things, that 
they will complete surveys conducted as part of IPEDS and other data 
collection efforts designated by the Secretary of Education. 20 U.S.C. 
§ 1094(a)(17). 

[11] Both "graduation rate" and "completion rate" are used to capture 
the proportion of a group of students that complete an academic 
program or attain a certificate or degree within a certain time 
period. We use graduation rate for the purposes of this report, but 
consider the term synonymous with completion rate. 

[12] The Student-Right-to-Know and Campus Security Act of 1990 amended 
HEA to include the graduation rate disclosure requirement and defined 
the cohort of students to be included in the measure. Pub. L. No. 101-
542, § 103(a)-(b), 104 Stat. 2381, 2382. (20 U.S.C. § 1092(a)(1)(L), 
(a)(3) and (a)(4)). 

[13] IPEDS also calculates graduation rates for first-time, full-time 
degree or certificate seeking undergraduate students who complete 
their academic program within 100 percent of normal time. In 2009, the 
Graduation Rates 200 survey was added to the IPEDS spring collection 
cycle for all schools to track first-time, full-time degree or 
certificate seeking undergraduate students who complete their academic 
program within 200 percent of normal time, to comply with the 
requirement as added by the Higher Education Opportunity Act that the 
Secretary make that information publicly available. Pub. L. No. 110-
315, § 111, 122 Stat. 3078, 3103 (2008) (20 U.S.C § 1015a(i)(1)(J)). 

[14] Students are eligible for inclusion in the BPS survey if they are 
eligible for Title IV aid; not concurrently enrolled in high school; 
not enrolled for the sole purpose of earning a general equivalency 
diploma (GED) or completing another high school completion program; 
and not have disenrolled early enough to receive a full tuition refund. 

[15] 20 U.S.C. §§ 1070 - 1099d. These programs include, among others, 
the William D. Ford Federal Direct Loan Program (Direct Loan program) 
and the Federal Pell Grant Program (Pell Grant program) for low-income 
students. 

[16] Requirements related to FAFSA verifications are found at 34 
C.F.R. pt. 668 subpt. E. In a final rule published on October 29, 
2010, Education published revisions to subpart E that will become 
effective on July 1, 2012. 75 Fed. Reg. 66,832. 

[17] 20 U.S.C. § 1092(a). 

[18] For IPEDS finance data on revenues, all years reflected are 
fiscal years. 

[19] For the purposes of this report, net tuition and fee revenue is 
defined as the amount of money the institution takes in from students 
after only institutional aid is subtracted. Institutional aid is 
defined in this report as aid that schools provide to students using 
school funds to help with costs associated with attendance at the 
school. 

[20] Throughout the report, per student figures are presented as 
median dollar amounts. 

[21] The Federal Pell Grant Program provides need-based grants to low-
income undergraduate and certain post baccalaureate students. A 
federal Pell Grant, unlike a loan, does not have to be repaid. 

[22] Federal Supplemental Educational Opportunity Grants (FSEOG) are 
for undergraduate students with exceptional financial need. Pell Grant 
recipients with the lowest expected family contributions (EFCs) will 
be considered first for the FSEOG. Like Pell Grants, the FSEOG does 
not have to be repaid. 

[23] Specialty schools include schools of art, music, health 
professions, and theology, among others. 

[24] For more information on trends in school endowments, see our 
prior report, GAO, Postsecondary Education: College and University 
Endowments Have Shown Long-Term Growth, While Size, Restrictions, and 
Distributions Vary, [hyperlink, http://www.gao.gov/products/GAO-10-
393] (Washington, D.C.: Feb. 23, 2010). 

[25] Instructional expenditures include faculty compensation and other 
expenses associated with general academic instruction, occupational 
and vocational instruction, community education, preparatory and adult 
basic education, and regular, special, and extension sessions. They 
also include expenses for both credit and noncredit activities. 
However, schools only report enrollment figures for credit-based 
instruction. Thus, per student instructional expenses are higher at 
schools that provide other kinds of instruction beyond credit based. 

[26] For IPEDS finance data on expenditures, all years reflected are 
fiscal years and per student expenditures represents median dollars. 
The expenditure categories used in this report are consistent with 
those used by the Delta Project on Postsecondary Education Costs, 
Productivity, and Accountability; however, some results may differ 
because the Delta Project reported mean dollars per student. Over the 
time period studied, changes in how schools reported expenditures in 
IPEDS and other accounting standards changes may also account for some 
differences in expenditure trends. See Appendix I for more information. 

[27] IPEDS expenditure categories are not directly comparable between 
schools in the public and private nonprofit sectors due to differences 
in how expenditures are reported under FASB and GASB accounting 
standards. In 2008, public schools began phasing in a new version of 
the survey which distributed operations and maintenance expenditures 
among the various functional categories to better align with private 
nonprofit institutions. In 2009, public institutions also began 
distributing interest expenditures among the functional categories. 
For consistency in reporting expenditures between 1999 and 2009, GAO 
separated the operations and maintenance and interest expenditures 
that were distributed in the functional categories for public schools 
starting in 2008 and 2009, respectively. 

[28] IPEDS faculty and staff data are presented in school years. Some 
sections of the IPEDS Human Resources component are administered only 
in odd years. Furthermore, the population surveyed is more consistent 
after the 2002-2003 school year. Thus, our analysis of number of 
faculty and staff and their benefits and compensation are from the 
2003-2004 school year until 2009-2010, the most recent year for which 
these data are available. 

[29] Noninstructional activities include research, public service, 
academic support, student services, and institutional support. 
According to NCES, schools reported on other noninstructional 
expenditures such as auxiliary enterprises, independent operations, 
and hospitals, but these are not considered core expenses and 
therefore should not be calculated on a per student basis. Operations 
and maintenance has been considered a core expense, however, it cannot 
be presented as a separate expense for private nonprofit schools for 
the entire period studied or at public schools after 2008 when NCES 
phased in a new version of the survey which included operations and 
maintenance expenditures in the various functional categories. See 
appendix II for a full list of expenditure definitions. 

[30] Student services include activities that contribute to the 
students' emotional and physical well-being, including admissions and 
registrar activities, student organizations, and student health 
centers. 

[31] IPEDS also captures information on "All Other" staff and this 
category saw increases between 22 and 25 percent from 2003-2004 
through 2009-2010 school years. 

[32] The figures in this section represent estimates for students 
included in the most recent BPS study after 6 years of entry into a 
public or private nonprofit school during the 2003-2004 school year, 
unless otherwise stated. In addition, students are grouped by the type 
of school where they first enroll, regardless of transfer. For 
example, students who start at a 2-year public school are represented 
as such even if they transfer into a 4-year private school within the 
6-year period. 

[33] The graduation rates for students at private nonprofit schools 
may or may not be similar across the study groups as sampling errors 
for both estimates are greater than ±5 percentage points. 

[34] GAO, College Completion: Additional Efforts Could Help Education 
with Its Completion Goals, [hyperlink, 
http://www.gao.gov/products/GAO-03-568] (Washington, D.C.: May 23, 
2003). This report analyzed graduation rates for students enrolled in 
bachelor's degree programs. 

[35] The sample size for men at 2-year private nonprofit schools was 
not sufficient to produce a reliable graduation rate estimate. 

[36] A previous GAO report found major differences in educational 
attainment and income among subgroups, such as Pacific Islanders. 
Specifically, subgroups differed in their levels of academic 
preparedness, ability to pay for college, and their need to balance 
academic, employment, and family obligations. For more information on 
these differences, see GAO, Higher Education: Information Sharing 
Could Help Institutions Identify and Address Challenges Some Asian 
Americans and Pacific Islander Students Face, [hyperlink, 
http://www.gao.gov/products/GAO-07-925] (Washington, D.C.: July 25, 
2007). 

[37] There was not sufficient sample size to produce reliable 
estimates of graduation rates by race at 2-year private nonprofit 
schools. 

[38] NCES classified students as financially independent if they were 
24 or older at the end of 2003, married, veterans of or on active duty 
within the U.S. armed forces, orphans or wards of the court, or had 
legal dependents. All other students under the age of 24 were 
considered financially dependent, unless they could document otherwise 
for financial purposes. 

[39] There was not sufficient sample size to produce reliable 
estimates of graduation rates for financially dependent and 
independent students at 2-year private nonprofit schools. 

[40] Data were insufficient to compare graduation rates among 
independent students that started at 4-year schools. 

[41] Students in the lowest income bracket--families earning $20,000 
or less--graduated at a rate of 35 percent, while those in the highest 
income bracket--families earning $100,000 or more--graduated at a rate 
of 44 percent. The sampling errors for these estimates are greater 
than ±5 percentage points. 

[42] Department of Education, National Center for Education 
Statistics, Gender Differences in Participation and Completion of 
Undergraduate Education and How They Have Changed Over Time 
(Washington, D.C.: 2005). 

[43] Department of Education, National Center for Education 
Statistics, Placing College Graduation Rates in Context: How 4-Year 
College Graduation Rates Vary with Selectively and the Size of Low-
Income Enrollment (Washington, D.C.: 2006). 

[44] The Pell Institute for the Study of Opportunity in Higher 
Education, Demography Is Not Destiny: Increasing the Graduation Rates 
of Low-Income College Students at Large Public Universities 
(Washington, D.C.: 2007). 

[45] [hyperlink, http://www.gao.gov/products/GAO-03-568]. 

[46] [hyperlink, http://www.gao.gov/products/GAO-03-568]. 

[47] Schools are required to disclose and IPEDS collects information 
to calculate graduation rates for full-time, first-time certificate-or 
degree-seeking undergraduate students who graduate from their programs 
within 150 percent of the normal completion time. Schools can only 
remove a student from a cohort if he or she leaves the school due to 
death or total and permanent disability; service in the armed forces 
(including call to active duty); service with a federal government 
foreign aid service, such as the Peace Corps; or service on official 
church missions. 20 U.S.C. § 1092(a)(1)(L), (a)(3) and (a)(4). IPEDS 
also collects information to calculate graduation rates on full-time, 
first time certificate or degree seeking undergraduate students who 
graduate within 100 or 200 percent of normal time. Education is 
required to make these graduation rates, as well as those of students 
graduating within 150 percent of normal time, available on the College 
Navigator Website. 20 U.S.C. § 1015a(i)(1)(J). 

[48] According to Education, nontraditional status is based on the 
presence of one or more of seven possible nontraditional 
characteristics: delayed enrollment, part-time attendance, being 
financially independent, working full-time while enrolled, having 
dependents, being a single parent, or not obtaining a standard high 
school diploma. Department of Education, National Center for Education 
Statistics, Nontraditional Undergraduates: Trends in Enrollment from 
1986 to 1992 and Persistence and Attainment Among 1989-90 Beginning 
Postsecondary Students (Washington, D.C.: 1996). 

[49] This estimate also includes students at for-profit schools. 

[50] Department of Education, National Center for Education 
Statistics, Integrated Postsecondary Education Data System (IPEDS) 
Enrollment component (Spring 2010). 

[51] Students who complete a transfer preparation program and transfer 
to an eligible school are included in this measure. However, if they 
fail to complete a program before transferring, even if they attain a 
degree at their transfer school, they are not counted as a graduate. 
IPEDS data collection rules requires schools that predominately offer 
programs based on standard academic terms to only report on students 
who enroll during the fall term. Schools that operate on a continuous 
enrollment calendar are allowed to report on students who enroll from 
September 1 to August 31 of a given year. 

[52] BPS studies followed cohorts of students who entered 
postsecondary education for the first time during the 1989-1990, 1995-
1996, and 2003-2004 school years. 

[53] 20 U.S.C. § 1092(a)(7)(B). 

[54] Education is required to disseminate the committee's 
recommendations not later than 18 months after its first meeting, 
which occurred on October 20, 2010. 

[55] VFA is an initiative sponsored by American Association of 
Community Colleges, Association of Community College Trustees, and the 
College Board initiative. 

[56] VSA is an initiative sponsored by the Association of Public and 
Land-grant Universities (APLU) and the American Association of State 
Colleges and Universities (AASCU) that disseminates comparable 
institutional data through a common Web report, the College Portrait. 

[57] 20 U.S.C. § 1092(a)(1). Schools are also required to provide 
information on financial assistance, academic programs, a security 
report, and a crime statistics report. However, these requirements are 
not within the scope of this review. 

[58] 20 U.S.C. § 1015a(h)(3). Schools were required to publish a net 
price calculator by October 29, 2011. Net price equals the cost of 
attendance minus grant aid. 

[59] Education is also required to publish a variety of consumer 
information including information on college affordability for 
specific schools to help students and families learn which schools 
have the highest or lowest tuition and net price. This information can 
be found on Education's College Affordability and Transparency Center, 
www.collegecost.ed.gov. 20 U.S.C. § 1015a(i). 

[60] We did not review requirements of schools to disaggregate 
graduation rates by race/ethnicity, gender, or whether the student 
received a Pell Grant or subsidized Stafford loan. 

[61] From January 2007 through December 2010, Education conducted over 
700 program reviews, and independent auditors conducted over 19,000 
audits. Of these, Education identified 23 program reviews and 17 
independent audits with disclosure-related findings. However, we 
determined that one program review and two independent audits from 
Education's list did not contain information disclosure findings and 
thus excluded them from our analysis. 

[62] These monitoring activities are intended to confirm that schools 
have made information available to current and prospective students. 
However, Education officials said they do not verify that the 
information is accurate, for example, by comparing it to information 
submitted through IPEDS. 

[63] The department has not issued a Final Program Review 
Determination for four program reviews related to information 
disclosure conducted during the time period reviewed. 

[64] National Postsecondary Education Cooperative, established by 
NCES, is a voluntary organization that includes representatives from 
federal agencies, postsecondary institutions, associations, and other 
organizations that have a major interest in postsecondary education 
data collection. 

[65] National Postsecondary Education Cooperative, Information 
Required to Be Disclosed Under the Higher Education Act of 1965: 
Suggestions for Dissemination (Washington, D.C.: 2009). 

[6] For the purposes of analysis, we merged public master's and 
baccalaureate schools. Tribal colleges are included with specialty 
schools. We excluded less than 2-year schools because they are not 
degree-granting schools. 

[67] "No degree, left without return" is the category label given by 
NCES. 

[End of section] 

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