This guide to zero base budgeting (ZBB) offers information intended to be useful to those implementing this system in schools. Beginning with an explanation of zero base budgeting, the paper then enumerates the advantages of such a system. Zero base budgeting design is then explained as well as the assumptions that underlie the system. Suggested…

Effective administration entails implementing plans and budgets. An understanding of financial procedures enables an administrator to make sound decisions about pricing or to receive support from the parent organization, based on financial information and other considerations. (Author/SSH)

In fiscal year 1995, Head Start--the centerpiece of federal early childhood programs--was appropriated $3.5 billion to provide a range of services to eligible, preschool-aged children from low-income families. Since 1990, Congress increased funding for Head Start by 135 percent to allow more children the opportunity to participate and to improve…

The first California school accounting manual for use by the school districts and officers of the county superintendents of schools was published in 1939. Since then many revisions have taken place. The accounting procedures outlined in this publication have been approved as the official manual for California public school accounting. The…

A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

The approaches to costing, budgeting, and financial reporting being used in further education (FE) colleges in the United Kingdom as of autumn 2000 were examined through a questionnaire that was circulated to all finance directors in the FE college sector. Approximately one-third of the sector (144 FE colleges) responded. The responding FE…

This plan for outcome-based budgeting (OBB) is the result of growing demands for increased fiscal accountability, measurable outcomes, strengthened assessment processes, and more meaningful performance indicators as mandated by many State and Federal legislators. OBB focuses on linking funding with outputs and outcomes. Higher education…

Budgetary control procedures for not-for-profit institutions are presented in this compilation of budgetary materials and ideas gathered at the Program for Institutional Administrators at the University of Notre Dame. Budgetary reporting and control are suggested as the most effective tools for coordinating and controlling the acquisition and use…

Guidelines to help school district supervisors and business management personnel implement state-required financial policies and procedures are presented in this report. Steps to comply with Colorado regulations for budgeting, accounting, reporting, and auditing processes are discussed. Figures illustrate the budgeting cycle and schedule. (LMI)

A training course to introduce students to the problems and accounting methods for Comprehensive Employment and Training Act (CETA) programs should consider four major areas. Within these areas certain objectives should be met: (1) to acquire background knowledge on manpower programs and typical fund accounting procedures, (2) to understand the…