The final report of the CIP Code Subcommittee was published in September 1996, and was also distributed at this meeting. Simulations of the changes to RA continued until March 1997. Resource Analysis will be run in HEI for the first time in the fall of 1999, using fiscal year 1999 data. He noted that the allocation strategy recommended by OBR staff has these characteristics and that much of the allocation strategy was devised in the process of consultation with representatives of the colleges and universities. A fair criticism, however, is that not all aspects of cost are included in the allocation strategy.
Departmental research is an example.
These intentional omissions are due to a consideration of the high cost of data collection. The meeting included a tutorial on the cost allocation process which was used as a basis for expressing views about the cost allocation strategies recommended by OBR staff. In the examples that were used, it was apparent that there were cases where individual course sections had more than one identifier. This caused course credit hours to be overstated, but has no effect on student credit hours. Participants discussed methods of rectifying this situation and suggested that class schedules offer a possible remedy.