The author recommends that school district business affairs be placed in the hands of experienced trained business executives and that academic affairs be placed in the hands of the best curriculum and teaching staff developers. Superintendents who do not meet these standards should be dismissed. (IRT)

By involving all school district employees in budget planning, this superintendent has developed a successful process that might be useful to others. The year-long budget adoption process begins for the upcoming year on the first day of the new school year. A date-by-date budget planning calendar is provided. (PB)

Study of educational practices in five countries and the United States found the United States unique in depending heavily on local property taxes. Although none of these countries has devised perfectly fair system of educating their children, they are working toward that goal. New Jersey debacle is example of willingness of American middle class…

The courts have produced four questionable outcomes in their interventions--fragmentation of tax systems, confusion, failure to produce workable plans, and conflict over interpretations of vague court language. (Author/IRT)

A California administrator describes modular classroom furniture that both saves money and allows for creative classroom design and use. (MD)

Supreme Courts in Texas, Kentucky, and Montana have ordered their legislatures to devise more equitable ways of distributing funds to schools. The New Jersey Supreme Court is hearing a case; and lawsuits challenging school financing systems are pending in Alaska, Connecticut, Indiana, North Dakota, Oregon, and Tennessee. (MLF)

School budget dollars demand conscientious management and prudent investment, where permitted by law, in U.S. treasury bills, certificates of deposit, and repurchase agreements. Insets outline investment instruments and provide a money management primer and a chart of state-by-state investment rules. (MLH)

Describes the savings a cooperative group of school systems were able to make when purchasing services and supplies as a group. It includes 15 school systems and has been in existence for 12 years. Includes a brief article explaining why school systems may not find cooperative buying to their advantage. (MD)

Describes the effect of the President's impoundment of funds on allocation of Federal aid to education. (JF)

Ten years ago the new superintendent of District 11 in Colorado Springs, Colorado, learned the proposed budget was $12 million out of balance. Now the district has sound financial backing thanks to improving business practices. (MLF)

Covers how to cut costs in a school's instructional program, facilities and operations, central office, food service program, and computer operation. (IRT)

Four components are necessary in a system of internal control--organization, systems of authorization and records, sound practices, and adequacy of personnel. (Author/IRT)