The federal grant administrator may well be the catalyst to help school districts obtain maximum utilization of the federal dollar in their operations. His role could well serve to encourage research and development on the elementary and secondary level. (Author/DN)

Board members should look at the demands from employee groups and make sure that they understand what the actual costs are on a short-term basis and on a long-term basis. (Author/MLF)

Historically, the insurance industry has been cyclical in price and the types of risks it will insure. Schools should carefully consider developing long-term relationships with companies committed to school bus insurance. Buyers can exchange information with their insurers to improve their risks. (MLF)

Outlines the development of a computerized purchase requisition system for schools that is more efficient, cost effective, and dependable than a manual purchasing system. Includes two tables, one a model form for entering purchase orders, the other a purchase order detail form. (MD)

The Alberta Management and Finance Plan (MFP) for the administration of, distribution of, and reporting on educational funding will be implemented in stages during the next three years. A process chart illustrates the MFP. (MLF)

Marketing offers educators sound management principles and strategies that could generate new revenue and increase public support for education. (Author/MLF)

The latest budget technique requires that the administrator identify all programs under his control, evaluate each in terms of cost, indicate merits and alternate solutions, rank programs according to dollar costs, and finally prioritize his programs according to assessed needs. (Author/MLF)

Examples of the decision package mentioned in the previous issue in an article "Zero Base Budgeting." (MLF)

During the 1995-96 school year, Arizona charter schools served over 7,117 students and received over $30 million in funding. An estimated 17,000 students will be served next year. The funding formula is similar to the basic state formula for K-12 education, with similar counting methods and revenue availability. However, charter schools have more…

A public education foundation is a third-party, nonprofit entity whose agenda consists of developing supportive community and private-sector relationships with a public school system. Outlines steps in creating an educational foundation. (MLF)

A Nevada study provides information on the following: (1) 1987-88 general fund budget allocations for all 17 school districts; (2) Nevada's school district costs compared with those from a national sample of comparable districts; and (3) district-by-district trends in the number of teachers, administrators, and auxiliary staff employed over a…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

Provides an overview of changes in Treasury Regulations as they affect school debt financing, including bond and note construction and acquisition issues, other types of equipment and property financing, as well as tax and revenue anticipation notes for working capital needs. (MLF)

The purpose of an unreserved fund balance is to provide funds for expenditures not included in a district's budget or to make up for revenues anticipated but not received. A model developed to determine the appropriate size of the unreserved fund balance for school districts was tested with simulations in 498 Pennsylvania school districts. (MLF)

School business officials may not be aware that their year-end Comprehensive Annual Financial Reports CAFRs) may not satisfy the reporting requirements of state departments of education or those of the U.S. Department of Education. Describes reporting anomalies, such as ghost expenditures, enterprise activities, the differentiation between…