An effective way to prepare for school budget presentations is to research accurate responses to "hot issues." Lists the 24 questions most frequently asked at public budget hearings; and outlines a generic response to each of the 10 toughest questions. (MLF)

At certain times of the year, school districts have a significant amount of money available. That money, properly invested, can represent a valuable source of additional funds. Describes bank options and factors to be considered in an investment policy. (MLF)

Congress has approved new penalties to be assessed against employers who improperly file required tax forms. Includes a 20-factor control test developed by the Internal Revenue Service to help determine whether a worker is an employee or an independent contractor. School business officials should review payment procedures to ensure that proper tax…

Most colleges and universities need to reduce expenditures and downsize. Such a project is difficult and emotionally charged. Many immediate remedies can ba applied to reduce and better control expenditures, but a more thorough analysis of the institution's organizational structure, operating procedures, automated systems, strategic planning, and…

For the 2000-01 school year, $94,137 was reported as the mean of assistant superintendents' average salaries and $77,768 as the mean of directors' of finance and business average salaries. Salaries are affected by geographic region, enrollment size, and per-pupil spending. Increases have kept up with CPI cost of living increases. (MLH)

New, highly flexible accounting software packages have abandoned the rigidity of past systems and are designed to be easily customized to the school district's needs without programming. Process-based software integrates processes and work flow, allowing users to work across application and function boundaries, as well as organizational…

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

This collection of essays examines strategies to strengthen financial management in the community colleges from the perspective of college finance and administrative support officers. Part I focuses on selected role functions that college business officers perform, containing "Integrating Academic Planning and Budgeting," by Byron N. McClenney and…

A handbook of guidelines is presented for school business officials who are concerned with schoolhouse planning and construction. In this research handbook, several contributing authors present analyses and guidance with regard to: (1) the need for careful study in selecting, acquiring, developing, and utilizing school sites, (2) selection of, and…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

Encourages educational institutions to strengthen their financial positions by taking advantage of the current "marketing war" among United States banks. Suggests increasing the yield of available funds, reducing idle cash balances, and increasing available investment funds as three criteria for choosing the right bank or combination of…

Since 1980, Educational Research Service has conducted extensive surveys of school district revenues and expenditures. National and regional revenues are displayed in three figures and two tables. For comparative purposes, a table of 48 separate budget categories with per pupil expenditure and percent of current expenditures is provided. (MLF)

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

Argues that trustees, finance officers, and other leaders of institutions of higher education must redefine and expand their traditional interactions beyond discussion of budgets and balance sheets if they are to guide change instead of being controlled by it. University leaders need to focus on their roles, share information differently, use…

Examines demographic changes in American education over recent decades and makes near-future projections. Increased enrollment will occur throughout 2005, especially in the West. Hispanic enrollments are rapidly increasing. The number of teachers will rise 17% from 1992 to 2004; pupil-teacher ratios will remain stable. State and federal…