Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

A child care center's financial health depends on collecting and processing payments. It is one of the most time-consuming and unpleasant administrative tasks. Fortunately, it's an area where the smart use of technology can provide dramatic benefits. This article discusses various tools and technologies that can be used by child care centers to…

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…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

Financial accounting methods fall short of fully accounting for the relative sustainability of college and university operations. Management of social, environmental, and economic performance will be aided by changes to and new developments in financial accounting practices to complement other indicators of sustainability.

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

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.…

Schools are a stabilising feature in the unsettled lives of refugee students. They provide safe spaces for new encounters, interactions and learning opportunities. They also deliver literacy, the key to educational success, post-school options, life choices, social participation and settlement. Currently Australian schools are poorly funded and…

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

A computer facility billing procedure should be designed so that the full costs of a computer center operation are equitably charged to the users. Design criteria, costing methods, and management's role are discussed. (Author/MLF)

A survey of 125 school systems in the United States was conducted to investigate methodologies used for developing needs assessment programs at a local level. Schools were asked to reply to a questionnaire which attempted to detail and identify how needs assessment programs are set up, what methodologies are employed, the number of resultant…

Accounting controls are primarily concerned with methods and procedures that safeguard an entity's assets and ensure the reliability of its financial records. This article discusses internal control objectives as applied to educational institutions, outlines specific steps necessary to develop an effective internal control system, and mentions…

This school's accounting staff got a handle on their workload through computerization, choosing the software and computer system and learning to use it with a minimum of help. (DCS)

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

The differences between decision making in public and private organizations are examined with particular attention to questions of educational costs. (MM)