Describes the trends in higher education predicted and discussed at a staff retreat of the National Association of College and University Business Officers (NACUBO). Trends include an evolving role for business officers, increasing enrollment, competition, and e-learning. (EV)

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

Briefly describes seven professional standards for school business officials from a document completed by professional standards committee and approved the Board of Directors of the Association of School Business Officials International in July 2001. Complete document is available on association's website at www.asbointl.org. (PKP)

This paper examines a variety of cash-generating school operations--student activity accounts, athletics, athletic user fees, other user fees, concessions, and cafeterias--and identifies areas where controls are needed. Specific techniques for ensuring effective cash controls are outlined. Internal-audit procedures are suggested that address the…

The Association of School Business Officials International compiled the 12 best articles on site-based management from its journal "School Business Affairs." The first section covers budgeting: "School-Site Budgeting," David S. Honeyman and Richard Jensen; "Involving the Principal in the Budget Making Process," Leonard L. Gregory and Roger R.…

This handbook is an updated edition provided by the Illinois State Board of Education for school district treasurers. Its intent is to assist Class I county treasurers in performing their duties efficiently and effectively. The handbook is divided into four sections, the first of which outlines custodial role, eligiblity, term of office, salary,…

This chapter of "Principles of School Business Management" reviews the historical development of the school business management process and the role, responsibilities, and training of the administrators assigned to carry out the process. The origins of school management in colonial America and the subsequent growth and increasing…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

This chapter of "Principles of School Business Management" introduces the concept of cash management, or the process of managing an institution's moneys to ensure maximum cash availability and maximum yield on investments. Four activities are involved: (1) conversion of accounts receivable to cash receipts; (2) conversion of accounts payable to…

This chapter of "Principles of School Business Management" examines the manager's role in an organization (particularly in a school district), organizational structure and environment, and behaviors and motivations of the groups and individuals who populate the organization. The chapter first addresses the personnel functions performed by the…

The characteristics and qualifications of chief financial officers (CFOs) of large public universities, the internal organizational relationships of CFOs, and their responsibilities were studied in 1983. Findings of a similar 1973 study are also considered. A total of 135 usable questionnaire responses provided information on age; sex; length of…

Reports findings of a survey of school district chief business officers (CBO), in which respondents were asked about the duties and responsibilities of their district's CBO. Data are summarized in ten tables, which categorize responses by size of district enrollment, as well as for all respondents. (JG)

PROBLEMS IN THE SCHEDULING AND COMPLETION OF SCHOOL BUILDING DESIGN AND CONSTRUCTION PROJECTS ARE DISCUSSED WITH REFERENCE TO THE CRITICAL PATH METHOD OF PROGRAMING. THE DISCUSSION GIVES A BROAD OVERVIEW OF THE METHOD WITH DETAILED SUGGESTIONS FOR SCHOOL ADMINISTRATORS. SPECIFIC SUBJECT AREAS INCLUDE--(1) CPM, A NEW MANAGEMENT TOOL, (2) CPM…

The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

Presents the history, advantages, and requirements of the Association of School Business Officials' Certificate of Excellence Program. Receiving a Certificate of Excellence provides evidence of the integrity and technical competence of a school system's fiscal administration to the board members and superintendent. (MLF)