The Single Audit Act of 1984 was amended in 1996. Consequently, the Office of Management and Budget revised Circular A-133, which brings together all recipients of federal money under one circular. Discusses these changes and the effect they will have on audits of school districts. (MLF)

Schools are beginning to tap into the growing industry of Interactive Television (ITV) as a way to offer their students greater learning resources. Switching to the new distance-learning method of ITV requires knowledge of the technological terminology. A cost-analysis model is given as an example for business administrators. (KDP)

When college budget problems lead to difficult decisions, the inherent differences between the business and academic areas may become exaggerated. Business affairs administrators are wise to make the effort to establish and maintain good communication with faculty. The rewards are trust and more effective administration. (MSE)

Responses by Indiana school business officials to a questionnaire (177 for a 88.5% return rate) identified 4 areas of a successful training program: (1) develop communication and human interaction skills; (2) establish mentor and internship programs; (3) continue periodic workshops; and (4) increase computer and technology literacy. (MLF)

At the University of Miami, a monthly written report assesses the status of about 120 measures of institutional effectiveness, with an oral report to administrators focusing on a smaller number of currently crucial organizational characteristics. The reports, kept confidential, help administrators monitor organizational progress. (MSE)

School business officials will need to lead the way for many of the changes that will take place in the nation's schools. Outlines some strategies to help defuse the tension and defensiveness and clear the way for meaningful change. (MLF)

Prairie View A&M University's (Texas) experiences are offered as lessons in how to establish institutional priorities and procedures for retrenchment. Thirty-one specific cost-reduction strategies and policy changes are presented, and the evolution of a formal, institutionalized budget process, nonexistent until fiscal year 1991, is described.…

Since 1980, Educational Research Service has conducted extensive surveys of school district revenues and expenditures. National and regional revenues are displayed in three figures and two tables. For comparative purposes, a table of 48 separate budget categories with per pupil expenditure and percent of current expenditures is provided. (MLF)

A school business administrator should be equipped to lead a district facility planning effort. Describes the processes of demographic planning, facility assessing, long-range financial facility plan budgeting, and aligning the facility plan with the district strategic plan. (MLF)

Provides basic information that a college or university chief financial officer (CFO) must know about enrollment management in order to understand how to work effectively with admissions and financial aid professionals to maximize tuition revenue and enroll the optimal class. Specific suggestions for CFO involvement are outlined. (Author/MSE)

One of the most critical components of the college or university chief financial officer's job is budget planning, especially using formulas. A discussion of funding formulas looks at advantages, disadvantages, and types of formulas used by states in budgeting for higher education, and examines how chief financial officers can position the campus…

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)

An examination of statutes and case law reveals that in most states the employment of architects and engineers by public school districts is exempt from competitive bidding procedures. (MLF)

Value is the benefit derived from an enterprise's assets by its stakeholders. For colleges and universities, value is derived by students, faculty, staff, other knowledge seekers, alumni, donors, suppliers, and stakeholders. They derive value through experiencing the institution's programs, services, knowledge assets, and other resources. This…