School business officials are likely to know better than anyone else about the financial costs to districts and schools associated with teacher attrition. Perhaps less well-known, though, is what else has been learned about this issue in recent years--information that may affect how one thinks about teacher turnover. Here is some of that research:…

A 2007 report from the Congressional Budget Office (CBO 2007) estimated that 12 million "unauthorized immigrants" lived in the United States, defining the term "unauthorized immigrants" as "foreign citizens residing in the United States illegally." Without providing exact numbers, in his 2011 State of the Union address, President Obama addressed…

Since July 2007, members of the Association of School Business Officials of Maryland and the District of Columbia have been able to shop for school and curriculum-related supplies through the ASBO MD/DC Web-based shopping platform. This shopping platform comprises 35 catalogs with more than 450,000 line items offered by 225 vendors. ASBO MD/DC's…

Facing diminishing budgets and increased operating costs, districts across the country must make some very difficult choices. Some districts are even at the point of having to close schools. One strategy that might help schools reduce operating costs and allow administrators to redirect those savings to salaries, facilities, and curricula is wind…

Federal law does not require school boards to provide transportation for all students. But the Individuals with Disabilities Education Act (IDEA) entitles students with disabilities to transportation to and from school if the students' disabilities make it difficult for them to get to school; from, in, and around the buildings where they attend…

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…

School nutrition directors face challenges on many fronts, from changing nutrition standards to addressing community interest in sustainability and local food sourcing. Programs are constantly changing to meet these new demands. How does a school business administrator know which changes will affect his/her school nutrition program positively? The…

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)

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…

The top five security risks in today's schools include aggressive behavior, weapons possession or use, drug trafficking, gangs, and "stranger danger." Home-made bomb threats are common. This article also discusses security system costs, risk-reduction frameworks, security assessments, crisis-preparedness guidelines, and security-related…

The ultimate cost of workers compensation is made up of loss costs (the amounts paid to injured employees to compensate for lost wages and medical bills) and administrative costs. This article concentrates on potential savings in loss costs, highlighting indemnity and medical cost drivers, the need for effective policy communication to employees,…

An actuarial study revealed that Pasadena Schools had an unfunded worker's compensation liability of over $10 million and 400 open claims. Advised to implement strong cost-containment measures (an early return-to-work program) and equally strong accountability measures (strict performance guides and safe work practices), the district achieved…

Most facility and finance managers cannot adequately handle school infrastructure issues because they lack the tools to describe the problem appropriately. Facility accounting gives managers accurate deferral and projected replacement costs, using nationally recognized life-cycle and cost data. Facility accounting enables proper management of…

The school business official will be involved in many referenda over the course of a career. School budgets, capital projects, equipment acquisitions, school bus purchases, and emergency construction projects are among the most common situations requiring a referendum. A time frame is needed, and most states have guidelines spelling out procedures…

A survey of one-third of Pennsylvania's school district superintendents and of the firms that conducted the mandated independent audits of their districts provided data revealing variables that accounted for differences in auditing costs among districts, suggesting factors that school business officials might consider when seeking cost reductions.…