According to the Individuals with Disabilities Education Act (IDEA), once students with disabilities receive educational placements, school officials cannot unilaterally change their settings. When officials wish to change the placements of students with disabilities for any reason, they must not only notify their parents of their intent to do so…

Asserts the importance of each school business official's responsibility to accurately report the school's financial situation to the state legislature. Uses Minnesota's 33 area vocational technical institutes to illustrate the application of statewide uniform financial accounting and reporting standards to Minnesota public school districts. (JBM)

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…