Asserts that the complexity of interrelated energy management factors means that business officers have to be more closely involved in assessing and communicating the effects of energy on campus maintenance and operations and utility budgets. Discusses identifying appropriate energy initiatives, developing realistic utility infrastructure plans…

Most facility and finance managers cannot adequately handle school infrastructure issues because they lack the tools to describe the problem appropriately. Facility accounting gives managers accurate deferral and projected replacement costs, using nationally recognized life-cycle and cost data. Facility accounting enables proper management of…

This bulletin focuses on four aspects of budget development and management in local school districts. Chapter 1 describes the general budget development process, highlighting variations some Oregon districts have found useful. The chapter outlines the responsibilities of educational agencies and district staff members at various levels and reviews…

At the advent of the 21st century, schools are devoting more and more financial and staff resources to incorporating technology into the classroom to support teaching, learning and the management of school business. But as schools purchase computers and link them together in local and wide-area networks, totaling the dollars spent on hardware is…

Maintenance and operations (M&O) requirements dominate the life-cycle cost of a school facility. Historically, facility managers have struggled to secure funding to meet these requirements. Many deferred-maintenance issues result directly from M&O underfunding. However, new approaches and technologies now enable facility managers to use…

This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

A process for college and university decision making and budgeting for capital outlays that focuses on evaluating the qualitative and quantitative benefits of each proposed project is described and illustrated. The process provides a means to solicit suggestions from those involved and provide detailed information for cost-benefit analysis. (MSE)

This revised handbook sponsored by the National Association of College and University Business Officers (NACUBO) is seen as the authoritative reference for higher education administrators because it reflects the consensus of the profession, achieved through systematic and thorough review by hundreds of business officers. The book is divided into…