This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

This manual attempts to clarify appropriate business-management practices for Catholic schools. It addresses relevant financial issues, such as stewardship of property and resources. The volume describes the importance of employing a business manager and explores that person's role, delving into the business manager as manager, leader, and…

This guide describes the Meritorious Budget Awards Program recognizing excellence in school system budgeting awarded by the Association of School Business Officials. The award is designed to help school business administrators achieve a high standard of excellence in budget presentations. Chapters provide the expectations and relevant criteria…

Current knowledge of Governmental Accounting Standards Board standards will assist the school business official in maintaining the books of account, preparing budgets and financial reports, and explaining the annual financial report to the school board and the public. (MLF)

The career and administrative style of Mary M. Lai, who celebrates her 50th year as chief financial officer at Long Island University (New York), are discussed. Her perspectives on change in higher education and in the institution during that time, the administrator's role, current challenges for financial officers, and the college environment as…

Discusses eligibility rules, funding vehicles, salary reeducation contribution requirements and limits, distribution benefits, transfers, and rollovers associated with providing well-run Section 403 (b) tax shelter annuity programs for school employees. School business officials should possess a thorough understanding of Internal Revenue Service…

Shows school business officials how to detect and avoid bid rigging, price fixing, and other types of unlawful collusion prohibited by the Sherman Antitrust Act. School administrators should expand the list of bidders, consolidate purchases as a defensive tactic, consider reletting the contract in tie-bid situations, recognize the elements of…

Discusses issues surrounding superintendents' efforts to establish effective working relationships with their school boards. Includes topics such as role confusion, dealing with conflict, and responding to micromanaging board members. Other topics include elected versus appointed boards, good board members, and new board members. (Contains 14…

The Institute for Business Officials, established in 1988 through a partnership of Lewis and Clark College's educational administration program and the Oregon Association of School Business Officials, is a series of topical workshops designed to address the continuing education needs of school business officials and small district superintendents.…

Sequential and retrievable records combined with listed internal control techniques are the basics of accounting. (MLF)

The Association of School Business Officials International is establishing the Meritorious Budget Award Program to critique school district budgets. Recently several school districts agreed to apply the criteria from the program to their budgets. The experiences of two Pennsylvania districts are reported: Mt. Lebanon School District, Pittsburgh…

Certification standards for the chief school business administrator exist in 17 states and 1 province. A figure provides basic information about certification. Lists state and provincial certification offices, and argues in support of the certification process as a gatekeeper to the profession. (MLF)

Outlines several major areas involved in issuing bonds to finance school buildings and other projects. Basic financing structures include general obligation bonds, lease revenue bonds, and tax anticipation notes. Explains competitive or negotiated sale process and the roles of financial advisor, underwriter, and bond counsel. (MLF)

School-based management is rapidly becoming the centerpiece of the current school reform movement. Discusses the new roles of the school business official. (21 references) (MLF)

Presents some of the findings of a recent study that addressed the issue of finding and keeping chief school business officials. Questionnaires sent to 1,057 members of the Association of School Business Officials International elicited responses from 552 persons (52.2%). Discusses salary and benefits packages and incentives to stay. Three figures…