Congress has approved new penalties to be assessed against employers who improperly file required tax forms. Includes a 20-factor control test developed by the Internal Revenue Service to help determine whether a worker is an employee or an independent contractor. School business officials should review payment procedures to ensure that proper tax…

Most colleges and universities need to reduce expenditures and downsize. Such a project is difficult and emotionally charged. Many immediate remedies can ba applied to reduce and better control expenditures, but a more thorough analysis of the institution's organizational structure, operating procedures, automated systems, strategic planning, and…

Provides a discussion of the definition of sexual harassment, the types of sexual harassment, the "reasonable woman standard," and employer liability for sexual harassment. Provides some suggestions for avoiding liability. (MLF)

College trustees have a responsibility to institute investment policies that preserve real endowment value. The chief financial officer's responsibility varies, but at a minimum should provide the board with essential information and ensure that trustees understand the importance of policy decisions. Critical tasks include establishing and…

New, highly flexible accounting software packages have abandoned the rigidity of past systems and are designed to be easily customized to the school district's needs without programming. Process-based software integrates processes and work flow, allowing users to work across application and function boundaries, as well as organizational…

This chapter of "Principles of School Business Management" focuses on issues and organizational realities that affect the planning conducted by school business offices. The chapter deals first with theories of planning and then considers their relationship to the organizational context in which they will be implemented. Among the theories reviewed…

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

This collection of essays examines strategies to strengthen financial management in the community colleges from the perspective of college finance and administrative support officers. Part I focuses on selected role functions that college business officers perform, containing "Integrating Academic Planning and Budgeting," by Byron N. McClenney and…

Because of the integral relationship of student financial aid with student recruitment and retention, budgeting, program design and development, student services, and long-range institutional planning, it is useful to review organizational structure periodically to ensure visibility of the financial aid function within the institution. (MSE)

From a sample of 943 school business managers, 370 (40 percent) respondents prioritized 15 different training categories for the position of school manager; described training they had received; identified those categories that currently apply to their work; and supplied basic demographic information. (MLF)

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

Survey responses from 246 two- and four-year colleges and universities throughout the country provide a database about 7 administrative positions. Responses are grouped by five student enrollment ranges, with full-time teachers as a comparison point, in the areas of base salaries, bonuses, benefits, and prequisites. (MLF)

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)