This volume contains papers presented at The National Conference on Program Accounting for Public Schools held at The University of California at Los Angeles, in July 1968. The papers describe six public school expenditure classification systems designed to facilitate program budgeting and cost analysis. The account classification systems are…

The Association of School Business Officials has focused on workshop programs that (1) provide general orientation to new subject matters, (2) reinforce and/or illustrate new techniques of established practices, and (3) provide a structured instructional learning environment. (MLF)

Self-insurance pooling programs are emerging among school districts due to the insurance market crisis. School business managers, therefore, have been attempting to avoid hostile carriers by adopting such programs. (CJH)

Under new "managed health care systems," the classical functional separation of risk taker, claims payor, and provider are vertically integrated into a common entity. This evolution should produce a competitive environment with medical care rendered to all Americans on a more cost-effective basis. (CJH)

An alternative to school district protection during the current insurance crisis is self-insurance consolidation, which can eventually reduce premiums and enable needed tort reform. (CJH)

Points to three kinds of information and skills possessed by business affairs personnel that need to be shared with other administrators, faculty, and the public. Sees the talents of these officials being buried by stereotypic images, considers ways of improving communication, and underscores the critical need for business officers expertise. (AYC)

Annual review of periodical literature covering areas of interest in accounting and finance, school law, purchasing/supply control, safety and insurance, school lunch programs, school planning, and maintenance. (LN)

A brief checklist of relevant issues for school board members, school administrators, and others purchasing microcomputers for use in the schools. (JJD)

Provides background and understanding of the origins of the voucher concept; the salient arguments for and against voucher systems; and an analysis of the voucher system from the perspective of the business manager, with special emphasis on the planning functions of the business office. (Author)

A small sample of Ohio school board members, superintendents, principal-supervisors, and school business managers suprisingly agreed in their perceptions of real and idealized leadership behavior of the business managers. All four groups indicated very large differences between real and ideal perspectives. (SB)

The market director of MetLife Resources, which agreed to help the Association of School Business Officials promote and expand its Meritorious Budget Awards (MBA) program, affirms MetLife's commitment to partnerships with national educational associations. Healy finds schools overburdened with rules. Schools should emulate good business practices.…

The Governmental Accounting Standards Board recently issued an exposure draft that will result in significant changes to financial reporting produced in accordance with accounting principles. Financial reports will have to include a management's discussion and analysis section, a revised presentation of fund-oriented financial statements, and a…

Describes role of school business officials in complying with No Child Left Behind Act's mandated use of school and student data. Includes data mining for educators and information technology solutions. (PKP)

Regaining control of a school's business functions requires the courage to make changes. It means developing and sharing a vision, taking the initiative and responsibility, constantly learning, being flexible and innovative, utilizing technology, and reevaluating how the school's resources are organized and used. (MLH)

The 1994-95 ERS "National Survey of Salaries and Wages" reports $75,236 as the mean average salary paid assistant superintendents and $61,323 as the mean average salary paid directors of finance and business. The average salary for the latter is 64.6 percent above that of classroom teachers. Salary increases trail cost-of-living increases. (MLH)