Describes the use of a cost-efficiency plan to enhance educational productivity during the second wave of accountability. Describes cost-efficiency plan consisting of five components: goals and objectives, criteria, procedures, outcome, and evaluation. Provides tips for developing the cost-efficiency implementation plan. (Contains 31 references.)…

Gives a brief but current overview of the how to'' stage of PPBES, and where this new concept is after seven years of discussion and experimental application at scattered schools and districts in the nation. Gives the approaches to PPBES and educational resource management by a professor, a school administrator, and a businessman consultant.…

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

Describes Standard & Poor's School Evaluation Service (SES), a Web-based analytical tool to help educators comply with the No Child Left Behind Act of 2001. Describes what SES does, how it was developed, the analytical criteria, and the value of SES. Includes three illustrations of SES applications, such as tracking district finances. (PKP)

The five recipients of the 1995 Meritorious Budget Award (MBA) found achieving a standard of excellence in budget documentation and presentation that the board, community, and local press could understand enormously challenging. Designed for school systems, the American Association of School Business Officials' MBA program effectively communicates…

Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

Using contract management services for their student transportation programs, school districts can maintain local control and accountability, limit administrative costs, improve management continuity, and reduce staff overhead. Competition for contract renewal stimulates service improvement. (MCG)

Describes Cincinnati public schools' teacher-compensation program composed of a knowledge-and-skills salary structure, a restructured teacher-evaluation system, and school-based-performance salary bonuses. Reports results of research on program operation during pilot phase and after first year of full implementation. Describes subsequent program…

Describes how the budget can be used as a management tool (continuous-improvement plan) to help align district financial resources with school-reform efforts. Cites example of a continuous-improvement plan developed by the Ohio Department of Education. (PKP)

Describes how Winthrop School District conducted an indepth review of historic and current financial and statistical data involving enrollment, revenue, staffing, and expenditures in an effort to meet the requirements of the Massachusetts Education Accountability Act passed by the legislature in 1993. (Contains four references.) (PKP)

A basic look at zero base budgeting and some of the reasons for its use in education. (Author)

Discusses the potential of state accountability systems and the No Child Left Behind Act of 2001 to reduce the achievement gap and funding disparities, thus providing greater educational equality for poor and minority students. (Contains 21 references.)

Provides tips to help school business officials prepare for an annual school audit. Discusses the bid or quote process and organizational techniques. Lists information to prepare in advance. (LMI)

North Carolina charter schools are operated by private, nonprofit corporations with federal, tax-exempt status and multicharter licenses. The application process is easy, the political climate under Governor Jim Hunt is progressive, and public employees are not unionized. On balance, the system seems both flexible and accountable to taxpayers.…