If one speaks, writes, or otherwise communicates with an audience that does not hear, read, or understand, it is as if he/she did not communicate at all. Worse, members of the audience might take away a message that one never intended. Knowing and using the tools of communication effectively will help school business administrators keep themselves…

The Supreme Court's recent decision in "Fitzgerald v. Barnstable School Committee" (2009) expands the opportunities for students and their parents to sue school boards for alleged sex discrimination. Even so, as discussed here, "Fitzgerald" should have little effect on the day-to-day operations of school systems. This column…

All private colleges and universities make strategic capital investments and consider the use of debt to fund those investments. From the commonplace purchase of photocopiers to the construction of new academic buildings or dormitories, investment decisions that yield long-term financial benefits must follow on the heels of careful analysis. To…

In 1985, the Association of School Business Officials (ASBO) established a "Micro-Lab" at their annual meeting to provide members of ASBO with exposure to, and hands-on use of, various computer hardware and software. Provides a synopsis of several of the presentations made at the 1989 annual meeting. (MLF)

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

School business officials should realize that achieving the Government Finance Officers Association's Certificate of Excellence in Financial Reporting will not always result in a high rating. Washington, D.C. has received this award for several years while flirting with bankruptcy. This article reviews the workings of financial markets for…

Presents a "Code of Ethics for School Administrators" and "Standards of Conduct for the Association of School Business Officials." These codes, combined with school regulations and adherence to various statutes, can provide school business officials with a sound philosophical basis for fulfilling their responsibilities. (MLF)

Highlights projects and statistics of the Association of School Business Officials' Certificate of Excellence in Financial Reporting by Schools Program. (MLF)

This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…

A review of the subject index for "School Business Affairs" during 1990-94 reveals that only two articles have been published over the past five years exclusively on the subject of ethics. Lists the ASBO International's Code of Ethics and how organizations can move from a code of ethics to incorporating them into daily professional…

This booklet provides guidelines to help school business officials develop sound procedures for keeping proper accounts of and managing the money raised and spent in the course of conducting student activity programs. The booklet notes the roles of the administrators and activity advisers related to management of the student activity fund, then…

School business partnerships can help school districts meet financial challenges and public demands for reform. To succeed, both parties must feel that they are benefiting from the relationship. Possible political collaboration and corporate donations are among the benefits for schools. (MLF)

There are no quick fixes to any problems that school systems face. The best solution lies in building a common approach to solving problems utilizing an established procedure; an interactive process; and a trained team of administrators, teachers, and nonteaching staff members. (MLF)

A sample of school business leaders was surveyed to document their experiences with and opinions about the Certificate for Excellence in Financial Reporting. Analyzes responses from 90 participating districts and 80 nonparticipating districts from a total of 36 states. (MLF))

Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding…