Describes goals, advantages, standards, and missing components of state accountability systems. (25 references) (PKP)

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)

To develop more businesslike practices and improve its relations with the community, the North Clackamas (OR) School District in 1983 established a business-advisory task force. This article describes that task force's objectives, membership, and procedure and several projects it has undertaken. (MCG)

Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

Zero-base budgeting is a management tool that provides a system that is responsive to change, incorporates sound principles of management, satisfies the need to effectively shift resources, and does not overload the budget staff. (Author/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)

To help educators understand their legal responsibilities when supervising students, this article reviews the elements of negligence (duty, breach, injury, and causation) an injured party must prove to hold an educator or school system legally accountable. The article also reviews basic defenses to negligence: immunity, comparative/contributory…

Examines political changes in the educational finance policy of nine Midwestern states between 1991 and 2001: Arizona, Colorado, Kansas, Nebraska, New Mexico, Oklahoma, Texas, Utah, and Wyoming. Includes comparison of basic funding structures, commitment to educational equity, and changes in funding mechanisms. Concludes that states will have to…

Discusses issues related to the funding of urban schools during uncertain economic periods. Includes the complexity of urban school reform, teacher supply and quality in urban schools, nontraditional support for urban schools, and markets and accountability in urban schools. (Contains 36 references.) (PKP)

Performance auditing is a tool designed to assist public officials in meeting their responsibility to apply resources efficiently and effectively. Applies performance auditing to school business support services; identifies benefits and obstacles; and provides selected alternatives and examples of performance auditing. (MLF)

Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…

A "boilerplate" sexual harassment policy embedded in the district policy manual is insufficient. Schools need a comprehensive sexual harassment prevention program addressing authority, accountability, responsibility, and training. Since the vast majority of sexual harassment in schools is student-to-student, training efforts should not be limited…

The CO/OP (founded in 1973 as the Massachusetts Association of School Business Officials Cooperative Corporation) has created and produced administrative software for schools. Describes two areas in which software can increase revenue and provide protection for personnel: (1) invoice/accounts receivable for the rental of school space; and (2) an…

To measure returns on taxpayer investments, two distinct evaluation levels are needed: a publicly accessible system that provides data and analytical conclusions for a state's school districts and charter schools; and an indepth assessment of individual school districts or sites. Standard & Poor's School Evaluation Services framework looks…

Suggests ways in which school business managers can improve relations with the public and with school employees. (Author/DN)