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,…

A principle responsibility of a board member is to understand the environment in which his or her institution operates. Today, that environment includes a host of legal risks that every institution of higher education must be prepared to assess and proactively address. Colleges and universities work to contain and manage those risks through such…

As schools are in the business of educating students, academic performance should be the primary outcome by which a charter school is evaluated. But a charter school cannot provide students with a good education if it cannot meet payroll, afford to keep the lights on in the building, or worse yet, improperly uses public funds that should be spent…

Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

This report contains the results of an audit of selected financial management practices at the State University of New York (SUNY) at Brockport for the period April 1, 1992 through November, 30, 1994. The objectives of the audit were to determine whether SUNY Brockport instituted an adequate system of internal controls over the funds received and…

This report presents audit findings of the financial management practices at the State University of New York (SUNY) Maritime College, which trains students to become licensed officers in the U.S. Merchant Marines. Specifically, the audit examined whether SUNY Maritime maintains an adequate internal control environment and adequate internal…

A Nevada school board has instituted an internal audit committee to review how well the school system is operating, financially and otherwise. Describes committee organization and suggests a code of conduct for school systems that addresses the following situations: gifts, influence, conflict of interest, privy information, and confidentiality.…

Education is declared to be an investment in human capital. Reform in school finance systems is long overdue in many states, but much progress has been made, and will yet be made, due to far-reaching decisions in a number of relevant court cases in the 1970s. To provide practical guidelines and cost-effective decision-making techniques for…

This report finds problems in the ability of the five major federal credit agencies to reasonably estimate subsidy costs related to the $216.6 billion in direct loans and $712.4 billion in loan guarantees issued by the federal government. The five agencies are the Small Business Administration (SBA) and the departments of Education, Housing and…

This report is a study of the degree of equalization of school district revenues and tax rates in Minnesota, with emphasis on changes that have occurred over recent years. The report was prepared by the research staff of the Minnesota Senate and House of Representatives. The study places emphasis on the role of school district property wealth in…

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)

A permanent inhouse auditor at the Tacoma (Washington) school district provides assurance to the administration that complex systems and procedures are effective and that financial reports are accessible. Lists criteria for defining the auditor's role and methods for evaluating the auditor. (MLF)

This report provides comments from the General Accounting Office (GAO) on recommendations contained in the National Performance Review's (NPR) September 7, 1993, report which addressed ways to make the government work better and cost less. Generally, the GAO agrees with most of the NPR's recommendations and believes that successful implementation…

Presents the options available in risk management insurance and group health insurance programs, while outlining recent changes in the industry and their effects on school risk management programs. (MD)

A school district budget is more than numbers. It is a record of a district?s past decisions and a spending plan for its future. It shows a district?s priorities whether they have been clearly articulated or simply occurred by default. And it is a communications document that can tell constituents a lot about the district?s priorities and goals. A…