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)

Reviews progress made toward educating handicapped children in the United States under Public Law 94-142. Describes how proposals by the Reagan Administration to reduce Federal involvement in education would place a heavy burden on individual States and would erode recent gains in educational opportunity for the handicapped. (GC)

Provides details pertaining to the Occupational Safety and Health Administration (OSHA) ruling that gives employees, their designated representatives, and OSHA the right to examine their on-the-job medical records. Discusses the effects the ruling may have on organizations. (Author/MLF)

Although the cases show that the nonsupplanting provision has been frequently disregarded by local education agencies (LEAs), the consistent enforcement pattern that has been established may prove to be an effective means of keeping LEA noncompliance in check. (Author/IRT)

HEW regulations under Title IX of the Education Amendments of 1972 have mostly affected athletic programs in institutions of higher education. Issues discussed include sex discrimination case law; separate-but-equal concept; sex discrimination in athletics: separate is equal; Title IX's regulations; and the extent to which Title IX reaches. (MLW)

Discusses Section 504 of the Rehabilitation Act of 1973 and factors in an institution's compliance. Lack of expertise, policy interpretations and financial problems must be overcome to fulfill legal and humanistic obligations to handicapped students. (JAC)

Discusses changes in the accounting requirements for nonprofit organizations resulting from the implementation of two Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board. Examines changes in recording transactions, ascertaining the correct way to record donations or unconditional promises for donations,…

The National Women's Law Center alleges that 25 colleges and universities are violating federal anti-discrimination law (Title IX of the Education Amendments of 1972) by giving female athletes a disproportionately small amount of sports-related financial aid. In 1995-96, 27 institutions achieved "substantial proportionality" in financial…

Presents both advice and cautions for the academic advisor working with college students with disabilities, in compliance with the Americans with Disabilities Act. Includes specific discussion of the dangers of stereotyping people or professions and a reminder to view this population as students, with disabilities secondary to student status, and…

Discusses the major federal laws relevant to education of the handicapped and how they apply in a given discipline situation. Summarizes issues that past court decisions have clarified such as suspensions, change of placement, and termination of educational services pursuant to a long-term suspension or expulsion. Mentions important emerging…

Analysis of 214 Individualized Education Programs for students with behavior disorders assigned to public school resource, self-contained, and cross-categorical and residential/institutional special education programs found many lacked mandated components and contained discrepancies between annual goals and present performance levels across age…

Issues in Internal Revenue Service (IRS) guidelines for financial audit of colleges and universities that relate specifically to the institution's compensation of officers, directors, and employees are discussed. Institutions are advised that the "unreasonable compensation" issue may be raised, and they should review compensation…

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

In response to the federal requirement to supply security statistics on campus crime, about 2,400 colleges and universities have reported a total of 30 murders, almost 1,000 rapes, and over 1,800 robberies. However, violent crimes were outnumbered by property crimes such as burglary (32,127) and car theft (8,981). The lack of reporting guidelines…

Provisions of the Higher Education Act Amendments of 1992 concerning accreditation provide a clear message to the higher education community that the public has serious questions about the quality of higher education. Confidence can be restored by increasing public involvement in accreditation and by informing it of higher education's…