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…

For the last few years, the Federal Government has allowed the inclusion of indirect costs in grant requests. This situation has stimulated a number of States and school districts to determine their overhead cost rates in an attempt to recover the proportionate costs in their grants. Explains indirect costing and how to use the concept. (JF)

This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of…

A REPORT ON THE IMPLEMENTING AND TESTING THE USE OF ELECTRONIC DEVICES FOR PROCESSING SCHOOL PROPERTY ACCOUNTING DATA CONSISTS OF PROCEDURAL STEPS FOR COLLECTING DATA PERTAINING TO SCHOOL SITES, BUILDINGS AND EQUIPMENT. DATA WERE COLLECTED TO ESTABLISH COMPLETE ACCOUNTING RECORDS OF SCHOOL PROPERTY AS IT EXISTED IN THE CEDAR RAPIDS, IOWA, SCHOOL…

The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

An electronic filing system makes financial control manageable at Bowling Green State University, Ohio. The system enables quick access to computer-stored consolidated account data and microfilm images of charges, statements, and other billing documents. (MLF)

The U.S. Government manual for school accounting is due to be revised this year. (RA)

The listed guidelines for keeping track of petty cash in the schools are organized into three areas--making sure each school has an adequate method of collecting and banking money, adopting a simple and uniform bookkeeping system, and promoting fiscal responsibility. (IRT)

Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

Describes several options for school districts to comply with Governmental Accounting Standards Board (GASB) Statements 34 and 35 that require school districts to inventory their fixed assets and measure the value of these assets over their estimated life for inclusion in their financial statements. Information about GASB Statements 34 and 35 is…

The purposes of this handbook are to help improve internal systems for auditing funds received from student activities and to help ensure that school board policies and good business practices are being followed. After brief introductory sections, the document discusses internal auditing functions and standards and notes the internal auditing…

A successful management communication tool. (Author)

School districts can economize by central purchasing; standardizing equipment, materials, and supplies that are in general use; and listing supplies in a supply catalog. (MLF)

Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…