A program for auditing California school expenditures, mandatory since 1953, was expected to show how to use public education funds most efficiently. To provide this information for other school systems, this study (1) analyzed audit practices in California's junior colleges, (2) investigated the feasibility of continuing, rather than periodic,…

Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…

This brochure provides guidelines for State governments seeking to recover the costs of services provided by central service-type activities to grantee State departments and the indirect cost of grantee State departments. As a prerequisite to such recovery, States must develop and submit to the Department of Health, Education, and Welfare a formal…

The Policy Committee of the Upper Midwest Regional Interstate Project saw a need to inform the State Education Agencies (SEAs) concerning the implications of federal program indirect costs. The Indirect Cost Workshop was established to develop communication concerning the problems between the United States Office of Education (USOE), SEAs, and…

This report summarizes information relating to the financing of operations of Illinois public community colleges for the fiscal year 1973. Some information is also included on fiscal year 1974 financing. The basic purposes are: (1) to provide officials of individual colleges with summary and comparative information; (2) to provide the Illinois…

Some of the purposes of this Uniform Accounting Manual for the public junior colleges in Illinois are to provide the following: (1) guidelines for establishing a sound financial accounting system; (2) information on policies, procedures, and forms necessary to meet legal requirements of the State of Illinois for the public junior colleges; (3) a…

This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

Ohio Wesleyan University has demonstrated that a small private college can apply cost accounting to instructional activities. For more than six years, Ohio Wesleyan has calculated the unit cost of instruction per student and per credit until for each individual course section as well as the average unit costs for each academic discipline. Only…

Describes the material management certificate and the associate in applied science degree programs at William Rainey Harper College, Palatine, Illinois. Material management functions include purchasing, production control, inventory control, material handling, warehousing, packaging, computer applications, and transportation. (MF)

Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

Schools in Alachua County, Gainesville, Florida, demonstrate that decentralizing the utility budget to the local school level provides an incentive for the school principal to conserve energy. (Author/MLF)

To explore the readability of different levels of accounting textbooks, samples were selected from three high school, three vocational, and three college textbooks. The statistical tests conducted indicated that mean reading levels increased in difficulty as grade levels increased and that reading levels were considerably below grade levels of the…

Describes an individualized instructional system for teaching accounting students who lack motivation: The system provides students with mini-quizzes and an audio-tutorial system for use together and separately, allows the instructor to supplement gaps in student understanding of accounting concepts, and provides the instructor lattitude and…

Measurement of the effectiveness and efficiency of college business affairs offices demands attention at all times and must deal with the institution's specific needs and considerations. Alternative approaches to data collection and interpretation are available, but all should focus on cost, confidentiality, user satisfaction, and service…

Installation of a small computer and the use of specially designed programs has proven a cost-effective solution to the data processing needs of a university medical center's ophthalmology department, providing immediate access to grants accounting information and avoiding dependence on the institution's mainframe computer. (MSE)