The Region 14 Comprehensive Center (R14CC) is one of 20 technical assistance centers supported under the U.S. Department of Education's Comprehensive Centers program from 2019 to 2024. The center works to drive educational change in Arkansas, Louisiana, and Texas so that every student has the opportunity to thrive. Collaborative, customized,…

Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

The relationship in college administration between cost effectiveness/cost reduction and planning, management, and evaluation is explored, and approaches to cost accounting and financial ratio analysis are discussed. It is concluded that it is important to emphasize institutional mission and people rather than cost containment and productivity.…

This book is a tool for Illinois school business officials, superintendents, and other administrators with budgeting responsibilities. It is also a resource for school board members. The foreword describes the financial responsibilities of the school board along with the caveat that financial management is staff work, not board work. Detailed…

Hartford school administrators converted from a program budget to a school-based budget in one year. (MLF)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

Current knowledge of Governmental Accounting Standards Board standards will assist the school business official in maintaining the books of account, preparing budgets and financial reports, and explaining the annual financial report to the school board and the public. (MLF)

The Association of School Business Officials International is establishing the Meritorious Budget Award Program to critique school district budgets. Recently several school districts agreed to apply the criteria from the program to their budgets. The experiences of two Pennsylvania districts are reported: Mt. Lebanon School District, Pittsburgh…

The school business official is usually responsible for establishing and maintaining student activity accounts. Identifies key elements in developing a student activities procedures handbook. Sections include student organizations and activities, dances, concessions, public-performances, money-raising activities, travel, finances, and…

Basic algebraic formulas for calculating research program budgets are explained, using time-tested examples of cost-sharing, fringe benefit, and indirect cost calculation. The method is suggested as a tool for teaching both novice research administrators and researchers. (MSE)

In order to succeed, a college or university must link its mission and plans to the budget. The statement of cash flow is a useful tool to establish this connection and adjust expenditures when necessary. Financial Accounting Standards Board formats help in preparing statements for planning purposes. An example of cash flow statement use for…

The job of the school business official entails accurately preparing financial statements; understanding their implications; and interpreting the salient points to the superintendent and the board of education. Offers guidelines for reporting fiscal news to a board of education. (MLF)