The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens' government accounting literacy with various community-related decisions and in particular citizens'…

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

The federal government pays for a wide range of goods and services that are expected to be useful some years in the future. Those purchases, called investment, fall into three categories: physical capital, research and development (R&D), and education and training. There are several economic rationales for federal investment. It can provide…

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…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

With most school districts all over the country scrambling to cover educational funding shortfalls and increasing class sizes, at least one state governor is publicly questioning why all school districts don't contract custodial services. School district administrators are facing the increasing budget cuts pressure to consider (or reconsider)…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

This paper presents the U.S. Department of Education's Fiscal Year (FY) "2010 Annual Performance Report" (APR). This report provides detailed information on: (1) the status of strategic goals, and (2) the outcomes of the strategic performance measures identified in the Department's "FY 2007-2012 Strategic Plan" and updated previously in the "FY…

This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

The United States Department of Education's "Annual Performance Report" (APR) for fiscal year (FY) 2009 provides detailed information on how the outcomes of the strategic performance measures identified in its "FY 2007-2012 Strategic Plan" and updated in the "Fiscal Year 2008 Performance and Accountability Report"…

This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational…

In 1932 the Office of Education published a bibliography on educational finance as one of the reports of the National Survey of School Finance (Bibliography on Educational Finance, 1923-31, U. S. Office of Education Bulletin 1932, No. 15). This bulletin contains a classified and annotated list of reports and studies published since that time, to…