Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…

The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…

Niles Township School District 219, Skokie, Illinois, has rebuilt its personnel and payroll program. The new system provides a data bank for storage of any and all information required by both the personnel and payroll departments on each district employee. (Author/MLF)

The Model Accounting Plan (MAP) is a demographic accounting system designed to meet three major goals related to improving planning, evaluation, and monitoring of special education programs. First, MAP provides local-level data for administrators and parents to monitor the progress, transition patterns, expected attainments, and associated costs…

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

This volume provides supplementary data to the annual report for 43 provincially assisted universities, colleges, and church-related institutions of higher education in Ontario, Canada. The information includes further details concerning various sources of revenue, including grants from the major funding agencies of the federal government, as well…

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

This annual report presents 1996-97 financial information on 22 church-related colleges, universities, and seminaries in Ontario, Canada, which are also affiliated with public universities. Fourteen tables present the data in summary form and include: (1) combined revenue and expense and changes in fund balances; (2) revenue and additions by…

This handbook is a guide to accounting for school activity funds. It is designed for use by individual schools and school systems throughout the United States. The project was undertaken to meet the increasing concern of State and local school officials and the general public for safe ands economical handling of school activity money which amounts…

This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…

The committee on uniform records and reports has, since the last meeting of the department, continued its work along the lines indicated in the preliminary report submitted at that meeting. That progress has been made is indicated by statistics which were gathered by the United States Bureau of Education showing that 216 cities are now using the…

A project was developed to design and implement a management information system (MIS) to provide decision makers with accurate, usable, and timely data and information concerning input, output, and impact of vocational education. The objectives were to (1) design an MIS embracing student accounting, fiscal accounting, manpower analysis, and…

This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of…