Playing fair has a value with which people are all familiar. From the sandboxes of childhood and the competitive sports of youth to the business transactions of adulthood, people have been told how important it is to play fair. Playing fair in contracting is not only essential, it's the legal and ethical thing to do. In this article, the author…

The prospect of an IRS 403(b) audit can be daunting, but as the old saying goes, knowing is half the battle. Understanding what to expect during the audit process and having the proper internal controls are the keys to avoiding stress. As part of a traditional IRS 403(b) plan audit, the Internal Revenue Service has requested that plan sponsors…

One important effect of increasing localized autonomy, authority, responsibility, and accountability has been a growing yet understated recognition that effective business management is an essential component of educational leadership. The education business is expanding and becoming more complex and requires propitious oversight. As a result,…

Comparing the nation's populations health problems with high school graduation rates may seem like a stretch, but just as obesity poses a real threat to the nation's future, so does the inability to graduate students who are career and college ready. Reversing the trend of obesity will take time and so will the goal of graduating all students from…

As an important cabinet-level position that reports directly to the superintendent and board of education, the school business official (SBO) often holds the second most powerful position in the district. Along with calls for fiscal and educational accountability, this elevated stature underscores the need for business officials to have leadership…

The economic recession has had a profound effect on the ability of state and local governments to provide essential services to their communities--especially education. Stories about increased class sizes, personnel layoffs, and dwindling support for programs outside core classroom instruction have flooded newspapers around the country. Despite…

Most districts are facing severe budgetary constraints, and special education is one area that is feeling the effects. Special education consumes an average of 20%-30% of school district budgets. Pacing fiscal and systemic controls on special-education spending, and examining para professional placements in particular, will lead to better delivery…

Privacy, something once taken for granted, has again become top-of-mind for public school districts thanks to technology's increasing reach, as well as new changes to privacy laws governing student information. Recently, educators have had to face important changes to the Family Educational Rights and Privacy Act (FERPA), originally signed into…

Never is the "tone at the top" more important than during times of economic distress. With an unprecedented number of state and local governments struggling to balance the budget, facing staggering operational cost increases, and even laying off employees, executive management and boards throughout the country are challenged to foster a positive,…

Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

This article features Strategic School Funding for Results (SSFR) project, a new joint initiative of the American Institutes for Research (AIR) and Pivot Learning Partners (PLP) aimed at improving school finance, human resources, and management systems in large urban school districts. The goal of the project is to develop and implement more…

Free speech concerns associated with collective bargaining become important when unions impose fair-share fees that charge nonmembers for costs associated with the benefits they receive through labor negotiations. When unions collect fair-share fees, those payments often support causes with which nonmembers and dissenting members disagree.…

As part of an American effort to reduce poverty, national organizations, like members of the Learning First Alliance, must make a vigorous federal, state and local commitment to improving public schools. Only such shared commitment can move them towards a common vision for the public education system they need. In the past decade, however, the…

Today, many school districts are turning to business intelligence tools to retrieve, organize, and share knowledge for faster analysis and more effective, guided decision making. Business intelligence (BI) tools are the technologies and applications that gather and report information to help an organization's leaders make better decisions. BI…

Describes how to establish an internal service fund (ISF) for school district vehicle maintenance. Includes three drawbacks to establishing ISFs. (PKP)