In this opinion piece, the author reflects on some similarities with the National Health Service (NHS) in England, which has a long history of leadership tensions as hospital trusts have tried to wrestle administrative and operational decision-making away from clinicians and consultants.

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…

CAUBO--the Canadian Association of University Business Officers--is a volunteer-driven organization that represents the administrative function of virtually all Canadian universities (CAUBO is the Canadian counterpart to NACUBO in the United States). Member committees provide direction and subject matter expertise, with each committee typically…

Traditionally, district and corporate leaders regarded chief financial officers, or CFOs, as chief accountants. They were the individuals tasked with ensuring financial compliance, settling the books, creating reports, and cutting costs. The CFO was inherently risk averse and internally focused; he or she was there to backstop the ambitious plans…

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,…

The National Association of College and University Business Officers' (NACUBO's) "Guide to Unitizing Investment Pools" addresses the principles and concepts for administering a consolidated investment pool. Unitization is the mechanism by which investment funds are pooled to maximize investment efficiencies and provide information for donors,…

How can CIOs and IT leaders prepare themselves for the challenge and opportunity of a more central role in strategic decision-making? First, they must make sure they understand the needs and expectations of other campus leaders. For example, they need to closely align with the vision of their presidents, and they need to ally with chief financial…

The number of children (ages 3-21) in the United States designated as having a specific learning disability is over seven (7) million. Providing the programs, services and funding necessary to deliver appropriate programs and services to this special population is a challenge in virtually all school districts across the country. The role of school…

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,…

Over the last 18 months, school district purchasing offices across the country have been tightening the reins like never before while more top-level administrators get involved in the budget process. "When the economy really hit the skids, states got hit hard, so a lot of school districts were forced to make severe budget cuts," says John Musso,…

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.…