Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

Examines the costs and benefits of District Education Foundations (DEFs) in California and New York. Includes the prevalence of DEFs, why they are formed, and the sources and uses of DEF funds. (PKP)

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)

A field contract is a two-party contractual agreement intended for procuring material and labor from outside contractors. As used in the Burbank California Unified School District, the field contract allows greater flexibility than the formal bidding process. The type of documents and procedures used in the district are included. (MLF)

A Texas school district initiated a budget development process using peer review committees representing each of the seven major units of the district. The process aims to rank budget requests based on district goals and to improve communication among district units. (MLF)

Outlines a procedure that accomplishes the major goals of an accounting system in a manner a small school district can handle. (Author/MLF)

Briefly discusses strategies for cutting the cost of purchasing school supplies, stressing the potential advantages of cooperative buying groups and of purchasing supplies directly from the manufacturer whenever possible. (JG)

The Calgary Board of Education has successfully operated a self-pay purchase order system to reduce the handling costs for small dollar purchases. A self-pay purchase order is basically a purchase order with a limited-amount check attached. Four exhibits illustrate the system and summarize the procedures. (MLF)

The purchasing professional's role involves the development of purchasing-program strategies that include the following: (1) product research and evaluation; (2) supplier sourcing; (3) procurement and pricing alternatives; (4) contract administration; (5) systems design and administration; and (6) strategic planning. (MLF)

The primary objective of the purchasing specification is to provide an accurate basis for obtaining a product or service that will satisfy a particular need at a reasonable cost. Describes material vs. performance specifications and brand-name or equal specifications. (MLF)

A central food service production facility combined with a central warehouse and commissary has been financially effective in Dayton, Ohio. (MLF)

Punitive damages are almost commonplace with multimillion dollar awards occurring monthly. Survey responses from 190 secondary school principals and 290 school attorneys indicate that schools have a serious problem. Concerns about liability and its costs have caused a change in school programs. Lists four tort reform measures that would be helpful…

Ten stops that generalize a bottom-up district budget building system featuring intensive community involvement. (Author/MLF)

Outlines the reasons for school district financial problems in the state of New York and suggests improvements. (Author/MLF)

Three alternatives for financing agency operation under property taxation are evaluated and ranked as to their effectiveness in optimizing the benefits received by the general public. (Author/MLF)