The economic forces that affect colleges and universities – declining public tax support, increasing demand for market sensitivity, budget freezes, and a host of other factors - have shaped a need to know. Board members, administrators, and faculty need to know if all available resources are being used effectively to support the academic mission. Alumni and citizens ask, “Are the resources being used effectively, actually making a difference in improving the skills of students and assisting them in grasping the intellectual complexity of the environment in which they live and work?”