The problem that was investigated is if the level of cybersecurity knowledge held by technology leaders at Appalachian Ohio schools is placing those schools at risk for exploitation. The research method selected for this study was a quantitative study with a correlational research design. The study looked at two key factors in this relationship,…

Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…

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.…

The accountability of school administrators in producing tangible results for dollars invested in education is discussed. (DB)

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…

Internal control comprises the plan of organization and all the coordinate methods and measures adopted within a school system to safeguard its assets, check the reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed policies. (Author)

The Joint Accounting Group (JAG) has as its primary goal to develop a capability to provide uniform transactional finance data at the institutional level. Such data should effectively meet the needs of public reporting, institutional financial management, and program planning. The group believes that the attainment of this goal requires uniformly…

Discussed the use of depreciation through an expense account and the development of financial policy designed to assist school management. (RK)

Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)

Most school boards still use the accounting methods of the forties and fifties. Outlined here is a method for the seventies - called Responsible Accounting. (Editor)

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

Understanding the financial reports of colleges and universities has long been a problem because of the lack of comparability of the data presented. Recently, there has been a move to agree on uniform standards for financial accounting and reporting for the field of higher education. In addition to comparable data, the efforts to make financial…

TECHNIQUES FOR DEVELOPING FINANCIAL AND RELATED COST-EFFECTIVENESS DATA FOR PUBLIC AND PRIVATELY SUPPORTED AMERICAN COLLEGES AND UNIVERSITIES WERE STUDIED TO FORMULATE PRINCIPLES, PROCEDURES, AND STANDARDS FOR THE ACCUMULATION AND ANALYSES OF CURRENT OPERATING COSTS. AFTER SEPARATE ANALYSES OF INSTITUTIONAL PROCEDURES AND REPORTS, ANALYTIC UNITS…