Numerous studies have reported the deteriorating conditions in school buildings. One of the primary causes of this national problem is lack of proper maintenance of school facilities. Outlines a comprehensive assessment and planning process to provide a district with a road map for making decisions about facility improvement. (MLF)

Offers tips to school business managers who select the district's negotiator or who are members of the committee that selects the negotiator. Outlines the factual data that should be prepared for a negotiator when bargaining begins. (MLF)

Lists a variety of possible ethical incidents that may confront a school business manager. Proposes that ethics be given adequate treatment in preservice programs, that all educators be made more aware of ethics, and that members of the profession be trained and encouraged to police their fellow members. (MLF)

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

The Association of School Business Officials International compiled the 12 best articles on site-based management from its journal "School Business Affairs." The first section covers budgeting: "School-Site Budgeting," David S. Honeyman and Richard Jensen; "Involving the Principal in the Budget Making Process," Leonard L. Gregory and Roger R.…

This handbook is an updated edition provided by the Illinois State Board of Education for school district treasurers. Its intent is to assist Class I county treasurers in performing their duties efficiently and effectively. The handbook is divided into four sections, the first of which outlines custodial role, eligiblity, term of office, salary,…

This chapter of "Principles of School Business Management" reviews the historical development of the school business management process and the role, responsibilities, and training of the administrators assigned to carry out the process. The origins of school management in colonial America and the subsequent growth and increasing…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

This chapter of "Principles of School Business Management" introduces the concept of cash management, or the process of managing an institution's moneys to ensure maximum cash availability and maximum yield on investments. Four activities are involved: (1) conversion of accounts receivable to cash receipts; (2) conversion of accounts payable to…

This chapter of "Principles of School Business Management" examines the manager's role in an organization (particularly in a school district), organizational structure and environment, and behaviors and motivations of the groups and individuals who populate the organization. The chapter first addresses the personnel functions performed by the…

The characteristics and qualifications of chief financial officers (CFOs) of large public universities, the internal organizational relationships of CFOs, and their responsibilities were studied in 1983. Findings of a similar 1973 study are also considered. A total of 135 usable questionnaire responses provided information on age; sex; length of…

The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

Presents the history, advantages, and requirements of the Association of School Business Officials' Certificate of Excellence Program. Receiving a Certificate of Excellence provides evidence of the integrity and technical competence of a school system's fiscal administration to the board members and superintendent. (MLF)

A survey of hospital emergency rooms revealed that nearly half of all playground falls resulted in head injuries. Playground surfaces should be evaluated for "Surface Impact Performance" and the "Severity Index"--both measures to determine ability to absorb impact. Nine other playground hazards are illustrated and described.…

Presents a 14-step process for school business officers to follow when implementing microcomputer systems into the central office. (MD)