Planning for and implementing the Financial Accounting and Standards Board's Statement of Financial Accounting Standards for nonpension retirement benefits gives colleges and universities an opportunity to assess and revise their retiree health benefit plans. However, assessment of the current plan, objectives of changes, projected impact, and…

The need for information controls for college records management programs and the elements of program organization, planning, and management are discussed. Conditions at institutions that indicate a flaw in information control are identified, along with the benefits of a sound records management program. The management of an information and…