This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

The recommendation to require state certification of chief school business officers (CSBO's) is an attempt to strengthen the public schools' business function, to raise the CSBO's status, and to underscore the relationships between the business and program sides of school district operations. Although the CSBO has traditionally been viewed as the…

Discussion of the effects of nuclear weapons and consequent radiation fallout precedes justification of the need for fallout shelters. Competition for the design of an elementary school with a population of 300-500 and an emergency population of 600-1000 is then described. Criteria and requirements are detailed. The winning entries illustrate…

The first of the three parts in this research bulletin is devoted to definitions and policy establishment. Terms defined are remodeling, rehabilitation, modernization, and repair. Part II is an inventory of questions to be asked before a decision is made to rehabilitate an existing school structure or construct a new building. Maintenance,…

The capital markets approach is an alternative means of risk financing whereby a school system establishes and controls its own insurance company and makes systematic contributions to pay for expected and anticipated losses and their associated costs. (MLF)

The proper combination of computer hardware and software with database subscription services make online information retrieval available to enhance decision making in virtually all aspects of school administration. (MLF)

Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)

As many court cases demonstrate, insuring against punitive damages is a complex issue facing school districts. Districts should secure competent legal counsel when purchasing liability insurance that specifically covers all potential punitive awards. (12 citations) (CJH)

School business officials can assist boards of education in negotiating with unions by gathering and analyzing data that show the real costs of proposals. (MLF)

Argues that well-management college endowments and reserves can appreciate beyond inflation and serve as a source of increased resources. Looks at the ground rules of investment management in terms of stating investment objectives, investment restrictions, appropriate asset mix, and investment services. (AYC)

Computers have a great number of potential uses at the small college. A survey of the role of software in the effective use of computers is described. Hardware characteristics, spreadsheets, purchasing or developing software, and software information are discussed. (Author/MLW)

The use of the management team approach by school business officials will result in increased operational efficiency, greater accountability, better decisions, less crisis management, reduced stress, and increased job satisfaction. (MLF)

Suggests some solutions to administrators' cluttered desk problems and offers guidelines for a planning and organizing system. (MLF)

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…