This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

The case of Brown v Topeka has had important consequences affecting the availability and allocation of funds for public schooling. Research to more accurately identify and explain these financial effects will be hampered by such problems as lack of standardized accounting systems, distortions of desegregation costs, and ambiguities of policy.…

School-site budgeting puts the burden of responsibility directly on the local school and allows for more public involvement; however, it increases responsibilities and demands on time for administrators and teachers. (MLF)

A guide to cost studies in higher education is presented, with emphasis directed to the response of a four-year public institution to an externally mandated cost study. Cost studies are usually requested to guide budget allocations, either from an internal campus need or from outside pressures. Although much effort has been expended by various…

This report examines the effects of 3 successive years of tight state budgets, rising student fees, layoffs of part-time instructors, and reduced class offerings on the ability of California community colleges to meet constituent needs. Drawing from interviews with college administrators, faculty members, state officials, and educational…

Today many community colleges are faced with a multitude of financial problems that threaten the stability of their educational and operational programs. These problems include decreases in funding, rising costs, outdated funding formulas, and volatile enrollment patterns. The extent to which individual community college leaders understand these…

Through narration and with the aid of 27 tables and 11 figures, this book reports on the school supervision system in four African countries. (The research is part of a larger series of studies sponsored by UNESCO and the International Institute for Educational Planning.) The countries studied were Botswana, Namibia, Tanzania, and Zimbabwe. The…

Thirteen articles on major topics facing school business officials in the 1980s are presented in this book. The titles and their authors are (1) "The Pursuit of Equity in Financing Public Education," by R. Craig Wood, Helene B. Jones, and William L. Riley; (2) "Facilities: Major Issues Ahead," by C. William Day; (3)…

Reviews the societal and organizational changes affecting school business administration, describes major activities encompassed in the practice of school business administration, and reviews current literature specifically related to such activities as electronic data processing, fiscal planning and budgeting, purchasing and property management,…

This textbook of 24 chapters provides administrators and students with information on the role, activities, and responsibilities of the school business administrator. The independently authored chapters are titled as follows: (1) "Introduction to School Business Management" (F. Mike Miles); (2) "Legal Context of the Public School District" (Paul…