Reviews two approaches to educational finance reform: one state-initiated (Indiana's 1993 problem-driven school-funding formula), the other federally initiated (Individuals with Disabilities Education Act). Applies lessons from these two approaches to current state efforts to reform local public schools. (Contains 16 references.) (PKP)

School business administrators are devoting a significant portion of their time to retirement-related issues. Describes the retirement systems in place in Illinois and provides some budgeting examples for retirements and early retirements of school district personnel. (MLF)

An examination of financial management in higher education institutions covers the management process and related activities, organizational structure and assignment of responsibilities, interrelationships of financial management decisions and other areas of the institution, and the use and coordination of financial plans within the institution.…

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.…

Argues that effective college management depends upon the budget implementing the important values of the institution. Suggests a model integrating strategic and operational planning and resource allocation. (AYC)

School district participation in the Meritorious Budget Awards (MBA) Program makes budgets more understandable and user-friendly. All budget data are presented in a single document in a pyramid approach that begins with a summary of all funds and then presents individual funds. Provides ordering information for a publication that guides readers…

This article describes how the rising cost of health insurance is being picked as the top budget concern of school businesses. These data were the result of a survey conducted by the Association of School Business Officials International. Schools report that the cost of insuring employees is outpacing increases in state and local budgets that…

This guide provides information for schools considering whether to participate in the Federal Direct Student Loan Program, and it offers advice on how to plan for and operate the loan program at an individual school. The information in the guide is presented in a way that follows the steps that need to be taken in planning and implementing the…

Argues that financial administrators in community colleges must be cognizant of trends in public policy at federal, state, and local levels if the financial strategy guiding resource allocation is to be effective. Looks at emerging conditions affecting public policy and their implications for community college financial administration. (AYC)

Considers leadership development and research as two ways of improving institutional decision making. Proposes an agenda for future development to strengthen the financial management of the nation's community, technical, and junior colleges. (AYC)

Reports on a survey of 177 chief business officers of public community colleges regarding their responsibilities and the importance they assigned to various role functions. Highlights findings concerning the perceived importance of fiscal/financial duties; endowments as a job function; role in shared planning; and personal attention given to…

This guide was prepared for public institution business officers as a supplement to the "Guide to Implementation of GASB Statement 54 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, published in April 2000 by the Governmental Accounting Standards Board (GASB) on GASB Statements 34 and 35.…

Addresses some of the tools and methods available to the business administrator as well as some of the obstacles present in communicating financial information. (MLF)

Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)