This is an operating manual for administration of the educational program to be used by the staff of the Fort Lincoln First Facility. It details specifications regarding information flow, storage, output, time cycles, staffing provisions, authority and responsibility provisions. An effort has been made to include those elements critical to…

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

This manual contains provisions of Delaware state law and recommended procedures for construction programs. Areas discussed include--(1) financing, (2) school construction formulae for space allowances, (3) proposed school building budget, (4) procedures for school building construction, (5) a check list for an accounting system, (6) purchase…

A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

Outlines what zero base budgeting is and how it can be applied to the educational system. (MLF)

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)

Discusses the importance of good management in controlling accounts receivable if the school newspaper is to see greater profits. (HOD)

Third in a series of articles featuring management techniques practiced by administrators. (MLF)

The Governmental Accounting Standards Board recently issued an exposure draft that will result in significant changes to financial reporting produced in accordance with accounting principles. Financial reports will have to include a management's discussion and analysis section, a revised presentation of fund-oriented financial statements, and a…

Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

This paper presents an alternative to fund accounting by colleges and universities. Global accounting is intended to present an integrated view of a college's economic activities and financial status, by tracking planned and actual college income, college expenses, and effect on the institution's real wealth. Examples are given. (DB)

Comprehensive Annual Financial Reports (CAFRs) are submitted by school systems applying for the Association of School Business Officials' Certificate of Excellence. Reviewers of the CAFRs listed specific concerns under headings of presentation and persistent technical deficiencies. Advises school business officials of their responsibilities to…

Describes selecting and installing a computerized point of sale for a district food service program; the equipment needed and preferred; and the training of trainers, managers, and cashiers. Also discusses the direct benefits and side benefits of the system. (MLF)