Despite extensive literatures documenting the importance of teacher diversity and teacher compensation, few studies explore relationships between the two. Fewer still examine effects of governmental accounting standards, even though these standards evolve regularly and could have substantial implications for how school districts allocate…

This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of…

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

This booklet contains 1977 amendments to the 1976 edition of the "California School Accounting Manual," as adopted by the California State Board of Education. The amendments are designed to 1) clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs, 2) stress the importance of…

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

California's 50% law requires that at least half of a community college district's expenditures per fiscal year be spent on instructional costs. These costs include the salaries of certificated instructors, salaries of such classified instructional personnel as aides and assistants, and employee benefits. A district's general expenditures include…

This edition of the California School Accounting Manual completely revises the previous school accounting system in California. It is intended to provide the procedures and methods necessary for school business officials to develop any kind of financial information that may be requested by local, county, or state education agencies. This manual…

This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

This manual is based on the belief that sufficient instructions on attendance accounting already existed, mostly in California laws and regulations and that attempts to restate the instructions in language other than the original might mislead the reader as to the intent and meaning of the instructions. The result is that the text of the manual…

After Proposition 13 passed in California, a series of 19 major bills imposed fiscal limits on the K-12 school system. One action is assigning a fiscal advisor to assume control in a district in financial distress. Lists the symptoms of a financially ill school district and highlights 24 items of a recovery plan. (MLF)

The California Education Information System (CEIS) was developed to provide integrated information processing for educators at every level of operation. The objectives of CEIS are to make available through a state-wide system for local district use, complete, current and reliable information about education at the local and state level. CEIS…

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…

This manual presents the body of laws, regulations, and practices related to attendance accounting and reporting in California public schools. Following the introduction, section 1 presents information on compulsory attendance, including residency requirements, interdistrict transfers, exemptions, absences, and truancy. Section 2 provides…

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…