This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

This manual specifies in detail the new budget and accounting system for California Community Colleges, utilizing an activity-centered approach to expenditure reporting which describes real resource requirements, their costs, and relative use in each of the 37 discrete activities comprising community college operations. The system is designed to…

A process developed by the Dallas County (Texas) Community College District allows simultaneous budget development and planning. All units are given a bottom line figure in the fall that is not changed prior to completion of the plan. Contingency plans are included in the total plan. (Author/MLF)

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 report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

Kentucky legislation that has restructured the business management of the state's public colleges and universities is discussed. Attention is directed to: conditions in Kentucky prior to the passage of H.B. 622; the events surrounding the development of the legislation; the effects of the legislation on Kentucky's eight universities and 13…

This manual offers guidelines to Oregon school districts and community colleges for budget preparation and accounting. The publication contains all changes from the 1973 legislative session; describes the budgeting process; and gives sample agendas, calendars, planning charts, and resolutions to be enacted by a school board in making up a budget.…

Queensborough Community College, part of City University of New York (CUNY), has installed a new disc storage subsystem to speed up and expand its computerized college administration system. (Author)

This booklet presents recommendations for expanding the Certificate of Conformance Program for Financial Reporting of the Association of School Business Officials (ASBO) to include junior and community colleges. The guidelines were developed by participants in an ASBO research workshop on accounting and finance held in July 1974. The guidelines…

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

This manual provides a comprehensive set of definitions, rules, formats, and illustrations for use by public community and junior colleges in Texas to ensure consistent and uniform financial reporting. Chapter 1 provides an introduction to the manual, highlighting changes in requirements for Fiscal Year (FY) 1996. Chapter 2 presents general…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

The Unit Cost Study is an annual project involving the direct participation of all public community colleges in Illinois. Each college provides basic data on course offerings, enrollments, and costs in each instructional area to the Illinois Community College Board, which checks the data for consistency with apportionment claims and financial…

This manual was designed to provide chief finance officers and other administrators with a summary of laws and policies that relate to Illinois public community colleges and to provide a uniform system for accounting, budgeting, auditing, and reporting in the state's community colleges. After chapter I describes the fiscal philosophies and…

Defining financial management as the provision of financial data for, and the use of that data in, the planning, management, and evaluation functions of an institution, this document suggests an approach to improvement in the provision of financial data. A series of five cost sheets are presented which allow for cost calculations at differing…