Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

The treatment of the dental teaching clinic as an economic entity within the dental school with identifiable specific resources, costs, and revenues is explained. The approach is proposed as a first step in increasing net patient revenues to alleviate economic pressure. The University of Connecticut's program is used as illustration. (MSE)

Personnel responsible for telecommunications systems need a way to ensure pursuit of the right technology at the right time does not lead them away from considerations of the right price. A three-step method of historical and monthly reviews offers a straightforward means of regaining control of expenditures and tracking costs. (MSE)

Discusses the differences between the federal government's Revised Handbook II and the original Handbook II, and discusses the development and operation of a program accounting system for schools that is compatible with Revised Handbook II. (JG)

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

A new Council for Advancement and Support of Education (CASE) advisory, designed for colleges and universities to use in accounting for gifts and pledges according to new Financial Accounting Standards Board (FASB) regulations, is summarized. The publication is entitled "The Impact of FASB Standards 116 & 117 on Development Operations: An…

A revision in the federal regulations governing audits of student financial aid programs will require changes in present practices concerning student aid "servicers" that administer financial aid in small institutions and may lead to modifications in servicing contracts and financial terms. The new requirements are described in detail. (MSE)

Many colleges and universities have found introduction of a student technology fee troublesome. At the University of North Carolina at Chapel Hill, a carefully designed explanation of what the fee buys has won the endorsement of both student leadership and trustees. The plan articulates costs, distribution of fees, and accounting. (MSE)

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

This primer introduces the basics of Program Management and Budgeting (PMB) in an effort to demonstrate how PMB can benefit school systems. Short quotes from previous publications on the topic are paired with cartoons designed to clarify the purposes and workings of the program. The publication begins by defining PMB as an alternative financial…

A new national survey of college fund raising practices suggests that colleges and universities are not following Council for Advancement and Support of Education (CASE) guidelines for campaign length and donation accounting. The voluntary standards seek to build uniformity and comparability in procedures, but many institutions continue to use…

Different approaches employed to automate the administrative recordkeeping processes within academic departments at three University of California campuses are contrasted: the University of California at Berkeley, the University of California at Los Angeles, and the University of California at Santa Barbara. The results are based on campus…

The college or university's business office can help reduce problems with student receivables through procedural review of the tuition revenue process, application of analytical methods, and improved operating practices. Admissions, financial aid, and billing offices must all be involved. (MSE)

This volume is the fourth module, "Enforcement," of the evaluation report documenting how States met the requirements of Title I of the Elementary and Secondary Education Act of 1965, as amended in 1978, and identifying exemplary State management practices and documents. The module begins with a history of enforcement under Title I up to…

The Office of Management and Budget's new alternatives for reporting an institution's activities under federal grants are outlined and explained, and possible implementation problems with each alternative are suggested. Options discussed include personnel activity reporting, monitored workload, multiple certification, and statistical sampling.…