Unit Cost Study Manual
The Unit Cost Study has been an annual project involving the participation of all public community colleges in Illinois since 1969. Cost study data are uniform from college to college primarily because all community colleges use the Illinois Community College Board (ICCB) Fiscal Management Manual (FMM) and the cost study procedures contained in the ICCB Unit Cost Study Manual. This edition of the Unit Cost Study Manual reflects definitions and expenditure categories identified in the Uniform Financial Reporting System Manual.