Presents organizational criteria and implementation techniques that school districts can use to meet their responsibility for accountability to the community. (MLF)

A dozen schools in Colorado opened their doors to professional performance auditors to evaluate their effectiveness and efficiency. The audit reports recommended finding precise costs of functions, programs, and operations; minimizing duplication; and increasing accountability. (MLF)

This paper presents a complex, hybrid, method of cost analysis of online courses, which incorporates data on expenditures; student/course enrollment; departmental consumption/contribution; space utilization/opportunity costs; direct non-personnel costs; computing support; faculty/staff workload; administrative overhead at the department, dean, and…