Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

The needed cooperation between industry and education means schools should recognize industry's central role in the partnership process to help schools improve academic and vocational education. Cooperation will involve planning, training, reevaluation of resource allocation, and financial investment. (CJH)

Impact Aid reimburses local school districts for educating children from federally connected families. Explains the history and proposes solutions for Impact Aid problems. (MLF)

The Schoolwriter is a typewriter available at nearly half the price of competing machines. Schools in Minnesota and Maryland have purchased it for classroom machines and have had substantial savings. (MD)

A Florida districtwide energy policy is attempting to reduce energy consumption to one-half of the 1976-77 district average. (MLF)

A school superintendent has the responsibility to ensure that school district purchasing is handled legally and to the benefit of the district. (Author/MLF)

Ways to provide adequate illumination, but at the same time minimize costs in school facilities. (Author/MLF)

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

Research findings suggest at least ten guidelines for the practice of school system budgeting. (Author/MLF)

A checklist designed to pinpoint proper use of "transfer type" files also suggests a review of conditions of the planned storage area, local regulations, type of documents to be stored, and cost. (Author/MLF)

Background noise and reverberation were reduced at the Weston, Massachusetts, indoor swimming pool by installing aluminum insulated panels. (Author/MLF)

A full service educational data processing center has been serving the data processing needs of the local schools and intermediate agencies for 16 years without interruption. (Author/MLF)

A model that, although altered to fit the specific needs of each energy study, has basic steps that are helpful in planning, organizing, and implementing a total energy program. (Author/MLF)

Winners of the Association of School Business Officials International's 1996 Awards for Excellence in Architectural Design include Perkins & Will, of Chicago, for designing the Fort Collins (CO) High School and Kingscott Associates, Inc., of Kalamazoo, for designing the Lincoln Consolidated Middle/High School in Ypsilanti, Michigan. Awards of…