Funding disparities between states and districts have been repeatedly documented, but scholars have put much less focus on resource inequities at the school level, a crucial gap in the research. In this study, I investigate school-level fiscal decision making in New York City public schools, a district that provides a unique look into expenditures…

Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…

As schools are in the business of educating students, academic performance should be the primary outcome by which a charter school is evaluated. But a charter school cannot provide students with a good education if it cannot meet payroll, afford to keep the lights on in the building, or worse yet, improperly uses public funds that should be spent…

This article takes a look at the early years of the Association of School Business Officials International (ASBO) and discusses how the organization was developed. To be successful, organizations must evolve, adapting to the changes in the profession and, thus, the changing needs of their members--and that is just what this fledgling group did.…

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…

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…

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)

First of a series of articles on techniques submitted by school business officials. (MLF)

Describes the use of the charge-back system to foster better financial decision making, organizational efficiency, and waste prevention. Discusses an example of the charge-back system in reducing copying costs, including charging criteria. (GR)

This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…

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

A Minnesota school district uses microcomputers for many functions including a copier control system and an energy management system. (MLF)

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

The purpose of this manual is to improve and clarify the system of student accounting used in Oregon public schools. Student accounting in Oregon should yield accurate demographic assessments of students at the local school and program level that will in turn provide cumulative data at the district, state, and federal levels. The manual reviews…

The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)