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…

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)

Offers tips to school business managers who select the district's negotiator or who are members of the committee that selects the negotiator. Outlines the factual data that should be prepared for a negotiator when bargaining begins. (MLF)

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)

This chapter of "Principles of School Business Management" introduces the concept of cash management, or the process of managing an institution's moneys to ensure maximum cash availability and maximum yield on investments. Four activities are involved: (1) conversion of accounts receivable to cash receipts; (2) conversion of accounts payable to…

This chapter of "Principles of School Business Management" examines the manager's role in an organization (particularly in a school district), organizational structure and environment, and behaviors and motivations of the groups and individuals who populate the organization. The chapter first addresses the personnel functions performed by the…

The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

Leasing closed schools provides a viable alternative to their disposal. Suggestions from a school business administrator are intended to sensitize other administrators to some common areas of difficulty in the real estate world. (MLF)

"Education officials need to furnish leadership in school elections.... An unsuccessful election reduces educational opportunities for students" (Kimbrough and Nunnery, 1971, p. 4). Who can argue with this simple statement? Providing effective leadership, however, is not that easy. Research and practice have yet to yield an election formula that…

Effective school public relations is an investment in the school system that takes time, planning, and teamwork. Public relations should be an ongoing process using simple language and a targeted approach. Guidelines are presented. (MLF)

Briefly describes six of the Occupational Safety and Health Administration (OSHA) standards applicable to school districts. Provides a suggested approach for compliance and discusses how one district has begun to meet the challenge. The mandated OSHA programs concern the following: (1) hazard communication; (2) chemical hygiene; (3) bloodborne…

Since school district business offices are ill-equipped to administer tax shelter annuity (TSA) plans, the result has been inadequate legal compliance and significant financial exposure. This article explains the rules governing TSA planning (testing limitations), examines common pitfalls for districts conducting audits, and outlines steps for…

This guide was produced to help schools and school districts reduce the amount of waste they generate It shows how to start a waste reduction program or expand an existing one. The booklet shows how such programs can benefit schools, communities, and the environment by reducing, reusing, and recycling waste. Each section--schools, school…

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)