Outlines procedures that will provide a school with the ability to accurately record and account for the sales and cash receipts for a ticketed event. Two sample box office reconciliation sheets and one box office issue sheet illustrate the procedures. (MLF)

The problem of full disclosure of the financial operation and position of a school system is discussed in this paper. Techniques described for analyzing revenue and expenditure patterns include percentage changes and index numbers for horizontal analysis and proportions for vertical analysis. Also discussed are how financial reports are affected…

Advises administrators about how to invest school money in accounts that draw the maximum amount of interest. (WD)

Points out that many state laws allow the investment of student funds such as those for yearbooks and argues that the California code concerning such investments should be the law of the land. Points out how high school publications can earn a large sum of interest by investing properly. (TJ)

School budget dollars demand conscientious management and prudent investment, where permitted by law, in U.S. treasury bills, certificates of deposit, and repurchase agreements. Insets outline investment instruments and provide a money management primer and a chart of state-by-state investment rules. (MLH)

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…

Discusses why volatile markets and new donor expectations make now a good time to rework payout rates and gift agreements to bolster financial and strategic performance. Suggests seven options for action. (EV)

Explores the complicated relationships between donors, their financial and legal advisors, and planned giving officers. Offers advice for planned giving officers on managing the relationships among "allied professionals," particularly respecting the relationship between donors and advisors while seeking solutions that best serve the…

Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

Suggests strategies to assist theater personnel (or any academic personnel) in preparation and follow through of proposals for funding to be presented to department chairs or deans. Uses a five-part formula consisting of planning, proposal, presentation, persistence, and personal credibility. (SR)

The sixth of six volumes in the "Elementary Principal Series," this booklet is designed to help principals develop sound fiscal management strategies at the building level. The first section reviews Indiana statutory provisions for handling extracurricular and booster group funds. The second section presents guidelines for managing…

This book is a tool for Illinois school business officials, superintendents, and other administrators with budgeting responsibilities. It is also a resource for school board members. The foreword describes the financial responsibilities of the school board along with the caveat that financial management is staff work, not board work. Detailed…

Discusses why current economic pressures intensify the long-standing need for active orientation and education programs for incoming investment committee members. Describes knowledge necessary for such members. (EV)

Suggests that college governing board investment committees should respond to the current economic and terrorism-related crisis by using SWOT analysis (strengths, weaknesses, opportunities, threats) to examine factors that can crystallize money-management decision points. (EV)

Examines the piece-by-piece approach to school re-roofing that can help alleviate both maintenance and budget concerns. Addresses the question of whether an entire new roof is required and discusses funding and why a single-ply roof is a good choice for partial replacement. (GR)