Describes the importance of fostering cooperation between the business and academic affairs divisions, suggesting that rifts between the divisions can lead to serious organizational conflicts. Indicates that college administrators should reduce the causes of conflict, initiate cooperation, and encourage wider participation of divisional leaders in…

The Pinnacle awards are presented annually by the Association of School Business Officials International to four members who have created an outstanding practice, proposal, or publication that enhances the school business management profession. Presents summaries of each of the 1994 recipients' award-winning projects. (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…

Provides a discussion of the definition of sexual harassment, the types of sexual harassment, the "reasonable woman standard," and employer liability for sexual harassment. Provides some suggestions for avoiding liability. (MLF)

College trustees have a responsibility to institute investment policies that preserve real endowment value. The chief financial officer's responsibility varies, but at a minimum should provide the board with essential information and ensure that trustees understand the importance of policy decisions. Critical tasks include establishing 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…

While many educational institutions pay lip service to quality, often the very documents they produce, such as training handbooks and reference manuals, are not themselves of high quality. Quality documentation helps employees find what they are looking for, know when and where to ask for help, and become more independent. At Central Piedmont…

This chapter of "Principles of School Business Management" focuses on issues and organizational realities that affect the planning conducted by school business offices. The chapter deals first with theories of planning and then considers their relationship to the organizational context in which they will be implemented. Among the theories reviewed…

This bulletin focuses on four aspects of budget development and management in local school districts. Chapter 1 describes the general budget development process, highlighting variations some Oregon districts have found useful. The chapter outlines the responsibilities of educational agencies and district staff members at various levels and reviews…

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…

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…