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National Association of College and University Business Officers (NJ3), 2006
This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…
Descriptors: Financial Audits, Educational Finance, School Accounting, Operating Expenses
Minnesota State Office of the Legislative Auditor, St. Paul. Program Evaluation Div. – 1988
In March 1988, the Office of the Legislative Auditor for the State of Minnesota conducted a program evaluation and financial audit of physical plant operations at the University of Minnesota's Twin Cities campus. The auditors examined the physical plant's management, financial, and personnel controls and the effectiveness and efficiency of…
Descriptors: Budgets, Cost Effectiveness, Educational Facilities, Educational Facilities Planning
Bittle, Edgar H. – West's Education Law Quarterly, 1992
Budget shortfalls and fund deficits in many school districts are expected to continue in the 1990s. School boards and administrators must develop plans to manage and maintain the financial health of the school system. One important aspect of this planning is management of debt. (58 references) (MLF)
Descriptors: Bond Issues, Budgets, Capital Outlay (for Fixed Assets), Debt (Financial)