The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

The paper offers a sample budget for the operation of a Committee on the Handicapped. The rationale for the existence of a budget is discussed and the development of the budget is examined. It is explained that the budget should be developed by those most familiar with the operations of the committee and that budget assumptions should be shared…

Measures public school transportation directors are taking to solve their current budget problems. (MLF)

Asserts that the complexity of interrelated energy management factors means that business officers have to be more closely involved in assessing and communicating the effects of energy on campus maintenance and operations and utility budgets. Discusses identifying appropriate energy initiatives, developing realistic utility infrastructure plans…

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

This manual provides guidelines for the planning and development of shelter care projects as alternatives for juveniles facing pretrial detention, and suggestions for improving the quality of services in existing shelters. A six-phase planning process for establishing a shelter care service is outlined, with planning activities and narrative…

This manual for librarians offers both background information and practical advice on library budgeting. Seven chapters make up this book: (1) Numbers, Your Library, and You; (2) Kinds of Budgets; (3) Measuring Ourselves; (4) Alternate Resources: Grants and Endowments; (5) More Alternate Resources: Volunteers, Fund Raising; (6) Fees for Library…

Describes financial management problems typically encountered by child care center directors and owners. Offers suggestions for planning and management techniques to overcome problems of cash flow, budgeting, rising costs, underpricing, declining revenues, fee collection, and liquidity. (NH)

Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

A report prepared as background material for the 1971 workshop for new chairmen of graduate departments of psychology focuses on financial concerns. It is suggested that with disappearing grant support, universities will have to pick up the salaries of faculty members. Programs such as minority group studies will generate fiscal demands that will…

A supplement to a slide presentation on financial responsibilities of governing boards, suitable for use at a trustee workshop, is presented. A flow of funds model which depicts the five major financial zones (acquisition, allocation, current fund, plant fund, and endowment and similar funds) is the visual devise used through the presentation.…