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Harmer, W. Gary – School Business Affairs, 1993
States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)
Descriptors: Accounting, Budgeting, Federal Regulation, Government (Administrative Body)
Bednar, Barbara A. – School Business Affairs, 1990
The harm to human health and our environment caused by leaking underground storage tanks can be devastating. Schools can meet new federal waste management standards by instituting daily inventory monitoring, selecting a reliable volumetric testing company, locating and repairing leaks promptly, and removing and installing tanks appropriately. (MLH)
Descriptors: Elementary Secondary Education, Federal Regulation, Hazardous Materials, School Safety
Guyaux, Susan – School Business Affairs, 1990
Overexposure to lead can permanently impair a child's mental and physical development. This article discusses sources of lead paint, survey and testing methods, management and abatement plans, drinking water contamination, and associated federal standards. Although lead is present in soil and in art, theater, and vocational programs, no federal…
Descriptors: Drinking Water, Elementary Secondary Education, Federal Regulation, Hazardous Materials
Haas, Richard J. – School Business Affairs, 1979
Outlines the history of the development of the government accounting standards and discusses the research conducted by three professional organizations aimed at improving governmental accounting standards. (Author/MLF)
Descriptors: Cost Effectiveness, Educational Finance, Elementary Secondary Education, Federal Regulation
Marrone, Robert S.; Scharle, Robert E. – School Business Affairs, 1996
Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…
Descriptors: Accounting, Compliance (Legal), Educational Finance, Elementary Secondary Education