A general example of a computerized program budgeting model includes the major elements along with the primary benefits. Names are provided of contact persons at six school districts that have implemented this type of program. (MLF)

The case of Brown v Topeka has had important consequences affecting the availability and allocation of funds for public schooling. Research to more accurately identify and explain these financial effects will be hampered by such problems as lack of standardized accounting systems, distortions of desegregation costs, and ambiguities of policy.…

A predictive model based on past academic performance and demographic variables is demonstrated as a better method of student selection than achievement tests. Use of the model in the revision of admission standards and in academic advising is illustrated. (SK)

Describes and evaluates the features, performance, peripheral devices, available software, and capabilities of the Apple III microcomputer. The computer's operating system, its hardware, and the commercially produced software it accepts are discussed. Specific applications programs for financial planning, accounting, and word processing are…

Step-by-step advice to help school administrators develop a sound risk-management program to protect their school system against loss of property or losses to employees or the public. (Author/MLF)

The author discusses how to select microcomputer software for an accounting program and what types of instructional modes to use. The following modes are examined: problem solving, decision making, automated accounting functions, learning new accounting concepts, reinforcing concepts already learned, developing independent learning skills, and…

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

Property management of surplus school district property retained for possible future use involves preserving the value of property while generating income. Steps for formulating and administrating a property management plan are provided. (Author/MLF)

Discusses the pros and cons of whether a high school accounting course will help a student who plans to take college accounting courses. (HD)

The latest budget technique requires that the administrator identify all programs under his control, evaluate each in terms of cost, indicate merits and alternate solutions, rank programs according to dollar costs, and finally prioritize his programs according to assessed needs. (Author/MLF)

Examples of the decision package mentioned in the previous issue in an article "Zero Base Budgeting." (MLF)

Basic algebraic formulas for calculating research program budgets are explained, using time-tested examples of cost-sharing, fringe benefit, and indirect cost calculation. The method is suggested as a tool for teaching both novice research administrators and researchers. (MSE)

In order to succeed, a college or university must link its mission and plans to the budget. The statement of cash flow is a useful tool to establish this connection and adjust expenditures when necessary. Financial Accounting Standards Board formats help in preparing statements for planning purposes. An example of cash flow statement use for…

The job of the school business official entails accurately preparing financial statements; understanding their implications; and interpreting the salient points to the superintendent and the board of education. Offers guidelines for reporting fiscal news to a board of education. (MLF)