The universal feeding program makes school lunches free for all students and uses the resultant increase in participation and reduction in paperwork expense to cover the loss in paid meals. In Brownsville, Texas, careful analysis of projected revenues and innovative marketing strategies have made the program a success. (MLF)

Provides a brief description of the U.S. Constitutional provisions and public laws affecting transportation of students with disabilities. Lists suggested inservice training program elements to ensure the provision of adequate training necessary to safely transport students with disabilities. (MLF)

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…

Changing the National School Lunch Program to eliminate funding to the full-price meal would affect the entire program, leading to a drastic increase in the price of these meals, a decrease in program participants, and a loss of the health emphasis of the program. (MLF)

Most of the cases of unfair employment practices fall under one of four pieces of federal legislation. Outlines the scope of the laws and offers guidelines that can provide administrators some protection against becoming a defendant in an unfair employment suit. (MLF)

Comments from the Environmental Protection Agency (EPA) concerning three recommendations (in an article in a previous issue of this journal about inspecting schools for asbestos-containing materials) that are in direct conflict with those offered by EPA. (MLF)

The Tax Reform Act of 1986 limited the ability of school districts to borrow money through the sale of tax-exempt bonds and then invest bond issue proceeds at interest rates higher than those paid on the bonds. Discusses practical considerations and public policy ramifications. (MLF)

Briefly describes six of the Occupational Safety and Health Administration (OSHA) standards applicable to school districts. Provides a suggested approach for compliance and discusses how one district has begun to meet the challenge. The mandated OSHA programs concern the following: (1) hazard communication; (2) chemical hygiene; (3) bloodborne…

Identifies federal reporting obligations that govern school districts' human resources management in the following areas: (1) Internal Revenue Service filing requirements; (2) Fair Labor Standards Act recordkeeping; (3) Equal Employment Opportunity Commission reporting; and (4) Family and Medical Leave Act recordkeeping. (MLF)

Explains the proposed revisions to Internal Revenue Service regulations that would require school districts to calculate the earnings on investments and deduct these earnings from bond obligations. Demonstrates how the revisions would restrict use of the proceeds of short-term investment of borrowed funds and limit cash on hand. (MLF)

Describes food service programs administered through the U.S. Department of Agriculture (USDA) and its Food and Nutrition Service (FNS). (MLF)

Explores the advantages and disadvantages to school districts of running a self-sustaining school lunch program or using an outside food services contractor. (MLF)

Discusses the following issues: (1) implications of the Americans with Disabilities Act; (2) Asbestos Hazard Emergency Response Act regulations; (3) new lead guidelines; (4) requirements regarding underground storage tanks; (5) potential indoor air quality requirements; and (6) Occupational Safety and Health Administration guidelines. (MLF)

School systems are being required to extend transportation services to more severely handicapped children and younger handicapped children. Discusses new legislation and bus driver responsibility and training, and advises administrators to become involved in special education students' individualized education programs. (MLF)

Congress has approved new penalties to be assessed against employers who improperly file required tax forms. Includes a 20-factor control test developed by the Internal Revenue Service to help determine whether a worker is an employee or an independent contractor. School business officials should review payment procedures to ensure that proper tax…