Funding disparities between states and districts have been repeatedly documented, but scholars have put much less focus on resource inequities at the school level, a crucial gap in the research. In this study, I investigate school-level fiscal decision making in New York City public schools, a district that provides a unique look into expenditures…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

Describes how a school district utilizes a computerized accounting program offered by a private corporation. (JF)

This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

A record of fixed assets is essential for intelligent decisionmaking relating to budgeting, forecasting, and insurance programs. (Author)

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)

The purpose of this article is to explore the concept of zero base budgeting and its implications for application to educational institutions. (Author)

Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)

Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

This book is a tool for Illinois school business officials, superintendents, and other administrators with budgeting responsibilities. It is also a resource for school board members. The foreword describes the financial responsibilities of the school board along with the caveat that financial management is staff work, not board work. Detailed…

A Texas school district initiated a budget development process using peer review committees representing each of the seven major units of the district. The process aims to rank budget requests based on district goals and to improve communication among district units. (MLF)