The primary responsibilities of chief financial or business officers at community colleges include attending to business and financial affairs, dealing with the physical plan and real estate, handling legal affairs and auxiliary enterprises, providing leadership for policy matters, and acting as a financial advisor. Due to the significant…

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…

The role of the chief finance officer (CFO) in managing Christian, liberal arts colleges was studied at eight colleges with a reputation for being well managed. A profile of the eight CFOs includes these characteristics: they ranged in age from 40 to 61 with an average age of 51.5; they had been in this office an average of 11.5 years; and six of…

Before school districts and administrators' associations begin negotiations, seven proposals that provide the basis upon which adversaries can discuss the proposal's merits must be considered. (1) Establish language that would permit an administrator to teach one period a day (month or week). This proposal allows substitution in the event of…

A comprehensive introduction to all phases of college fund-raising is presented in 14 chapters. Attention is directed to the philosophy behind development, development's role in institutional advancement, and the personal qualities that lead to success in fund-raising. Basic principles also are covered for the following: annual giving, the capital…

Twelve-month administrative salaries were surveyed in 145 universities in 47 states. All 50 states and 170 universities were contacted for information. Section one provides the ranking of salaries paid among the participating universities. Participating member institutions of the National Association of State University and Land-Grant Colleges are…

The purpose of this study was to determine which colleges and universities in the United States and Canada offer programs for the preparation or inservice education of school business officials and to describe the nature of the various programs offered. State directors of school finance and presidents of the various state and provincial…

The salary paid school business officials is generally related to (1) the region of the country, (2) the district enrollment size, and (3) the expenditure per pupil of the district. Text, charts, and tables illustrate responses from 1,031 reporting school systems. A profile of fringe benefits is presented. (MLF)

At the advent of the 21st century, schools are devoting more and more financial and staff resources to incorporating technology into the classroom to support teaching, learning and the management of school business. But as schools purchase computers and link them together in local and wide-area networks, totaling the dollars spent on hardware is…

Asserts the importance of each school business official's responsibility to accurately report the school's financial situation to the state legislature. Uses Minnesota's 33 area vocational technical institutes to illustrate the application of statewide uniform financial accounting and reporting standards to Minnesota public school districts. (JBM)

Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

Explores where in the school-budgeting process decentralized decision making could be used. People at the building site should be evaluating the programs and making decisions about their effectiveness and continued funding. (MLF)

The role of a school business administrator has changed over the years. Fred McCarthy shares the thoughts of an experienced school business official at the "crossroads" of life and work. Don Lussier imparts his own wry visions of what the Canadian secretary-treasurer's role will become. (MLF)

An annual national survey of college and university salaries found chief business officers' salaries rose 4.5 percent in 1996-97, less than the previous year. Salaries of women and minority CBOs continued to gain equity with that of men. Rates of increase varied by institution type. Salary gains for all administrative job types were less than in…