Cost increases and realization of the diverse needs of employees have prompted organizations to review the cost and value of employee benefits. Examines alternatives including "cafeteria plans," managed care programs, and disability income plans. (MLF)

Summarizes the history of federal aid to education appropriations and explains the characteristics of categorical grants, general aid, and block grants. Appended are 16 notes. (MLF)

Studies on seat belt usage conducted under contract with governmental organizations or prepared by professional societies, state and local organizations, and transportation specialists have made significant contributions, but none has successfully resolved the issue. (MLF)

Federal guidelines are detailed and specific as to what data are needed for full-cost accounting by school districts participating in federally funded school food service programs. (Author/MLF)

A series of studies in New Jersey schools documented asbestos abatement and management activities in 17 schools representing 20 abatement sites. Findings demonstrate that school officials must increase their awareness of asbestos issues, improve the oversight of asbestos abatement and management programs, and improve lines of communication among…

Wisconsin's Waukesha County Technical College has been cited by the Government Finance Officers Association for prematurely recognizing property tax revenues. The outcome of the dispute will also affect other Wisconsin Technical Colleges and school districts in Wisconsin, Ohio, and Illinois. (MLF)

In late 1994, the United States Securities and Exchange Commission (SEC) issued new rules applicable to issuers of municipal securities (including school districts) concerning disclosure to the investment community. Describes how SEC's existing Rule 15c2-12 has been implemented. Discusses its purpose, jurisdiction, obligated persons, written…

Reviews two approaches to educational finance reform: one state-initiated (Indiana's 1993 problem-driven school-funding formula), the other federally initiated (Individuals with Disabilities Education Act). Applies lessons from these two approaches to current state efforts to reform local public schools. (Contains 16 references.) (PKP)

Compliance regulations for the Asbestos Hazard Emergency Response Act (AHERA) are so complex that each school district must name an asbestos coordinator. Discusses requirements for the October 12, 1988, and July 9, 1989, deadlines and how to meet these requirements. (MLF)

Explains standards laid out in Federal Circular A-120 to ensure accountability, uniformity of standards, legal compliance, and efficiency in school food service procurement. Includes bidding and contract award procedures, contract compliance considerations, and cost-cutting methods. (MCG)

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)

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…

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)

New legislation requiring that continuing health insurance benefits be offered to employees and their families generally apply to all health care benefit plans maintained by school districts. The new regulations are explained. (MLF)

A magazine insert contains six short articles that deal with school district compliance with the Asbestos Hazard Emergency Response Act (AHERA). Display advertisements by asbestos-related firms accompany the insert. (MLF)