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…

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

Discusses issues to consider in managing school space. Among these are the program-plan-budgeting system (PPBS), deferred maintenance of aging buildings, and state involvement in facility financing. (MLF)

This handbook begins with a history of funding in California's community colleges, explaining that financial support for community colleges has evolved over the years, as have the colleges themselves and the purposes they serve. Following this history of funding is a discussion of 1988's Proposition 98, which guaranteed annual funding and revenue…