Purpose: The purpose of this article is to investigate the effectiveness of accountability mechanisms employed in financial management practices of school principals in the Eastern Cape Provincial Department of Education. The strengths and weaknesses of the systems and mechanisms of the processes to hold school principals accountable are explored…

This report provides an overview of the U.S. Department of Health and Human Services (HHS) programs, accomplishments, challenges, and Management's accountability for the resources. It provides fiscal and summary performance results that enable the President, Congress, and the American people to asses their accomplishments for the reporting period…

Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

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…

The United States spends more than $500 billion a year on education at the elementary, secondary, and postsecondary levels. State, local, and private expenditures account for over 90 percent of the spending, and agencies of the federal government contribute less than 10 percent. This report highlights the U.S. Department of Education's current…

This audit report addresses the issue of state funds for community college training courses that should be recovered from several California community colleges. These colleges did not meet the minimum conditions necessary to qualify their training courses for apportionment funding. The report reveals that the Chancellor's Office has only partially…

This audit report discusses the operation of the Enterprise Fund by Cerritos Community College District in California. In addition, the Cerritos College Foundation's conflict of interest policies, its relationship with the district, and its award of contracts for services was reviewed. It was found that the district needed improvement in its…

This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers,…

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

The U.S. Congress asked the Government Accounting Office (GAO) to determine the following: (1) to what extent states were spending their Workforce Investment Act (WIA) funds and whether the Department of Labor's (Labor's) data accurately reflected available funds; (2) what Labor did to assess how states were managing their WIA spending; and (3)…