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,…

A national survey sought to identify the competencies that chief school business administrators (CSBAs) in large and small school districts think are important for their job. Seventy-five respondents, out of a random stratified sample comprising 143 members of the Association of School Business Officials, ranked 264 statements in 28 major task…

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…

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…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

Examined the perceptions of academic administrators and student affairs administrators as related to budget reduction priorities and successful downsizing strategies at institutions of higher education. Results lead to the conclusion that, as a social and psychological process, "downsizing" represents a relatively complex, multidimensional…

Principals and business managers view their jobs and each other from differing perspectives as to time demands, priorities, accountability, and fiscal responsibility. Neither has supervisory authority over the other. Chief problems involve miscommunication, report deadlines, and failure to meet each other's expectations. Ameliorative suggestions…

The Association of School Business Officials International (ASBO) inaugurated the Meritorious Budget Awards Program (MBA) in July 1995. ASBO specifically created this program to help school business administrators achieve a standard of excellence in budget presentation. This book is intended to serve as a practical guide to the MBA program and…

Four papers from a workshop for school business officials focus attention on school budgeting. Legal problems uncovered in examining formal and oral audit reports of many school districts are discussed in a presentation on the legal pitfalls in budgeting. Secondly, efficient and effective money management procedures are discussed with specific…

The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

To inform faculty and staff about the new state retirement plan and help them compare its benefits with those of the only existing employer-sponsored retirement plan for educators, a defined-benefit plan, Georgia Institute of Technology used an electronic spreadsheet and a series of seminars for analyzing and illustrating investment options. (MSE)

A primer on financial management for college and university program officers and faculty who have moved from fields other than business into positions of administrative responsibility is presented, stressing that effective financial management of an institution is not only the responsibility of professional financial staff but also of those who…

Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

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)