Discussion of investment of planned gifts to colleges and universities identifies three common administrative problems (inappropriate investment strategies, tracking of performance, no performance comparisons), three factors focusing greater attention on planned gifts (fiduciary responsibilities, rapid growth in planned giving, donor…

Changes in the National Education Association's new edition of "Budget Handbook for College Faculty and Staff," reflecting new rules for institutional accounting, are summarized and implications for faculty and staff are highlighted. Budget terminology, sources of budget information, and budget components are detailed as well as changes…

Data from a national survey of faculty salaries at baccalaureate and comprehensive colleges are presented and analyzed. Average salaries are presented in tabular form for 46 disciplines for professor, associate professor, assistant professor, new assistant professor, instructor, and all ranks combined. (MSE)

The skill levels of school business administrators can be divided into technical, human relations, and conceptual. Field-based research revealed that the more the districts rely on shared decision making, the higher the esteem and trust the other administrators had for the business administrator. (MLF)

Course Technology Inc. has developed 10 products combining textbooks with commercial software for college accounting, business, computer science, and statistics courses. Five of the products use Lotus 1-2-3 spreadsheet software. The products have been positively received by teachers and students. (DB)

A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…

One college's multisemester community service learning project involves upper-level accounting-information students in field research, grant writing, and problem solving for nonprofit organizations. A professional organization provides the funding needed to perform this service for nonprofit organizations across the state. The approach may be…

The ways in which accountability issues have affected federal-university relationships, particularly in the area of academic research, are examined. Lessons university administrators have learned since issuance of Office of Management and Budget Circular A-21 in 1958, Congressional hearings on the operations of the National Institutes of Health…

The ways in which individual school districts view and staff their business functions vary greatly. This document presents organizational charts and job descriptions of professional positions in the school-business office collected from school districts throughout the United States and Canada. Over 100 job descriptions from 50 school districts are…

This volume provides supplementary data to the annual report for 43 provincially assisted universities, colleges, and church-related institutions of higher education in Ontario, Canada. The information includes further details concerning various sources of revenue, including grants from the major funding agencies of the federal government, as well…

This publication presents 18 papers from the 1990 institute on facilities finance in higher education. An introduction is by Walter W. Schaw. Papers are: (1) "Facilities as a Capital Asset" by Sean C. Rush; (2) "State Issues in Capital Management" by Brenda N. Albright; (3) "Policy-making Issues" by Frederick R. Ford;…

Executive Order 12821 encourages Federal departments and agencies to assist elementary and secondary educational institutions with mathematics and science education programs to meet the National Education Goals. The Executive Order established a committee responsible for assessing the availability of education-related Federal equipment and…

This report examines the Perkins Student Loan Program, and in particular, the weaknesses in the Department of Education's policies, procedures, and practices for recovering Perkins loan fund assets from schools that go out of business. The report reveals that when schools in the Perkins Student Loan Program close, the Department of Education…

This report provides an extensive discussion of the use of criterion referenced, mathematical modeling procedures to determine which budget reductions minimize reduction in the quality of educational programs. Part I, "Evaluation of Potential Budgeting Roll-backs under Educational Fiscal Crisis," explains the basic design of multiple…

Two handbooks that serve as a basis for each state's financial data reporting system for the National Center for Education Statistics are compared as part of the Education Data Improvement Project of the Council of Chief State School Officers. The Project's goal is to improve the quality of data submitted to the common core of data of the Center.…