To help school business administrators keep track of districts' funds and make the right investment decisions, this directory contains descriptions of the financial services provided by over 25 firms. A table provides detailed information on the areas of the country the firms serve and their areas of expertise. (MLF)

The school business official's role in the performance of noncertificated employees in a school district requires effective review, evaluation, and prompt disciplinary action when warranted. Proper documentation of all employment practices and of the disciplinary response to a specific employee are necessary to avoid unfavorable court litigation.…

Discusses the use of peer institutions as a component in college and university financial and budgetary decision making. The use of peer institutions to establish points of reference is an inevitable outcome of pressures for increased input and accountability. The key factors to be used in determining the extent of a peer-institution match are…

School business administrators are devoting a significant portion of their time to retirement-related issues. Describes the retirement systems in place in Illinois and provides some budgeting examples for retirements and early retirements of school district personnel. (MLF)

A survey of one-third of Pennsylvania's school district superintendents and of the firms that conducted the mandated independent audits of their districts provided data revealing variables that accounted for differences in auditing costs among districts, suggesting factors that school business officials might consider when seeking cost reductions.…

Argues that effective college management depends upon the budget implementing the important values of the institution. Suggests a model integrating strategic and operational planning and resource allocation. (AYC)

The job of the school business official entails accurately preparing financial statements; understanding their implications; and interpreting the salient points to the superintendent and the board of education. Offers guidelines for reporting fiscal news to a board of education. (MLF)

The Certificate of Excellence in Financial Reporting by Schools Program reached a high of 180 submissions for program year 1989. Describes technical developments, including a 90-minute videotape about the program, highlights of the previous year, and a summary of certain program specifics. (MLF)

Answers questions concerning outcome-based education (OBE), including underlying beliefs, characteristics, reasons to change to OBE, needs it will fulfill, how to begin OBE, and arguments in opposition. Cites dramatic improvement in students' test scores in Connecticut, Utah, and New York school districts after the implementation of OBE. (MLF)

Internal reform in higher education management will require containment of excessive administrative growth, streamlining procedures, shifting focus from individuals to the organization, encouraging leadership, restructuring governing boards, eliminating duplicated effort, clarifying priorities, revamping the reward system, and creating…

The Educational Research Service's "National Survey of Salaries and Wages" reports the annual salaries and fringe benefits of chief business officials in the categories of "Assistant Superintendent" or "Director of Finance and Business." Data from approximately 1,000 reporting school systems are analyzed and…

For the past 9 years, a study conducted by the Educational Research Service has provided a consistent and reliable means for comparing local school budgets throughout the nation. Three figures and 2 tables provide summary data. The last table shows an analysis with 48 separate budget categories that administrators can use to compare their budgets.…

Pressure for cost containment is growing at even very financially healthy colleges and universities. Institutions need to think concurrently about cost containment in terms of temporary, mid-term, and permanent changes to institutional operations and priorities. It may be productive to reframe the issue as "funding priorities" rather…

School district participation in the Meritorious Budget Awards (MBA) Program makes budgets more understandable and user-friendly. All budget data are presented in a single document in a pyramid approach that begins with a summary of all funds and then presents individual funds. Provides ordering information for a publication that guides readers…

This guide provides information for schools considering whether to participate in the Federal Direct Student Loan Program, and it offers advice on how to plan for and operate the loan program at an individual school. The information in the guide is presented in a way that follows the steps that need to be taken in planning and implementing the…