A survey of one-third of Pennsylvania's school district superintendents and of the firms that conducted the mandated independent audits of their districts provided data revealing variables that accounted for differences in auditing costs among districts, suggesting factors that school business officials might consider when seeking cost reductions.…

Financially troubled districts could benefit by investing in a school business manager's salary. This article discusses how business managers can save districts money or increase revenue by streamlining cash management, fiscal accounting and reporting, financial planning and budgeting, grantsmanship, construction management, insurance and risk…

The cost-effective "wellness" health care approach, emphasized by many corporations, will soon be emphasized by school districts. Wellness programs, beneficial for employees, can be launched by utilization of community resources and by knowing employees' health needs. (CJH)

Checklist for evaluating school management covers (1) budgeting, revenues, expenditures; (2) accounting and payroll; (3) purchasing and warehousing; (4) debts and captial outlay; (5) insurance; (6) property control; and (7) school activity funds. (JBM)

School districts are being asked to provide expanded variety and quality of educational services with fewer tax dollars. Discusses the search for accountability, productivity, quality, and equity in education and alerts school business officials to the problems and conflicts inherent in such a search. (MLF)

School districts offer teacher early retirement incentive plans (TERIPs) as an opportunity to hire less expensive teachers, reduce fringe benefits costs, and eliminate teaching positions. Discusses reasons for teachers to accept TERIP, and describes a computer model that allows school officials to calculate and compare costs incurred if an…

This paper examines a variety of cash-generating school operations--student activity accounts, athletics, athletic user fees, other user fees, concessions, and cafeterias--and identifies areas where controls are needed. Specific techniques for ensuring effective cash controls are outlined. Internal-audit procedures are suggested that address the…

The Philadelphia School District has a five-step program of site-based-management prerequisites for schools: (1) absolute support from the top administration; (2) clear and fair allocation formulas on which each school's budget is to be based; (3) universal understanding of any restrictions, rules, or guidelines; (4) full explanation of budget…

If appropriate planning occurs, business officials can support site-based management. Districts need to develop new working relationships that appropriately balance the responsibility of the business office for district finances and support services with more site-based management at the school level. (MLF)

Describes the financing of a New York school district for emotionally disturbed children. Summarizes suggestions for controlling special education costs at the district level obtained from a nationwide sample of school business officials. Among the suggestions offered are to include a review of private placements and an annual caseload review,…

Recognizing and calculating the financial impact of unemployment insurance costs is the first stage in gaining control of these expenses. (Author)

Rethinks the use of teachers, a school's most expensive and important resource. Four categories could benefit from restructuring: teacher and aide allocation/assignment, teacher compensation, student support services, and general and special program administration. Middletown, New York, actually improved its student:teacher ratio by using its…

Effective and efficient management of school district custodial and maintenance services can be achieved by contracting out these services. A competent management company will offer a computerized management system and a complete training program. Prospective management companies should also offer management and cost controls. (MLF)

This chapter of "Principles of School Business Management" discusses the effective management of purchasing processes in a school district. These processes include obtaining materials, supplies, and equipment of maximum value for the least expense, and receiving, storing, and distributing the items obtained. The chapter opens with an overview of…

Boards of education must be convinced that spending money up front for preventive maintenance will, in the long run, save districts' tax dollars. A good program of preventive maintenance can minimize disruption of service; reduce repair costs, energy consumption, and overtime; improve labor productivity and system equipment reliability; handle…