Colleges and other not-for-profit institutions have been experiencing increasing fiscal concerns because of the American economic downturn that began in 2008. As a result, fraudulent activity is becoming more of an issue. This study focused on the annual auditor's report and its relationship to the ethical relativism of financial managers. In…

Salaries for midlevel administrators rose by a median of 2 percent this year over last year, matching the median pay increase for senior administrators and coming in slightly higher than the 1.9-percent median increase for faculty members, says an annual report released by the College and University Professional Association for Human Resources.…

The Department of Education (Education) created Race To the Top (RTT) under the American Recovery and Reinvestment Act of 2009. From 2010 through 2011, Education awarded $4 billion in competitive grant funds to 19 states to reform core areas of K-12 education. RTT states also committed to building capacity to implement and sustain reforms. GAO and…

The reliability of evaluators' judgments was investigated, using a discrepancy evaluation model within a program evaluation context. Two research problems were addressed: the degree of evaluator reliability in detecting and rating problems in federal educational project planning, management, and evaluation; and the relationship between inter-judge…

This paper describes how a naturalistic inquirer can demonstrate rigor, or trustworthiness, and how an auditor might assess it. Looking at both inquiry products and processes, Part 1 of this paper describes how an audit may assess whether an inquiry's findings and conclusions are grounded in the raw data, and whether appropriate conventions were…

A reference manual on financial activities of a college or university and the interactive role of the governing board is presented for board members and institutional officers who provide information to the board. Financial data related to a fictitious hybrid university are included. After identifying three broad kinds of financial information…

This survey is designed to provide comparative information for classified personnel in the six counties of western New York State. Data collection was more difficult than in previous years because of the increasing length of the negotiation process. This year 71 (80 percent) of the surveyed districts supplied data. This year's report is different…

Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

This report assesses the economic viability of micro-computer assisted basic skills instruction at Los Angeles Southwest College, an institution in which 96% of the students are from minority groups, the majority are from low-income families, and most have low levels of academic achievement (averaging a seventh-grade level in reading skills).…

This reexamination of Hawaii's student transportation service program revealed that student safety is a concern despite improvements over the past 12 years. One problem is continued use of pre-1977 school buses that do not meet federal safety construction standards. Students also travel in unsafe van-like "type-III" school buses and in…

This report examines how well Minnesota high school students are doing academically compared with their counterparts in other states. It also looks at curriculum requirements and the time students spend in high school. The report documents: (1) the number, type, and level of courses available to high school students; (2) schedules of instruction;…

This report, which focuses on education in Louisiana, gives the results of research on various education issues in Southern Regional Education Board (SREB) states and provides information on how southern states collect and use different education-related data. The article discusses education costs and revenues, as well as how financial, student,…

The report considers two major issues in the provision of special education services to handicapped children in Minnesota schools: eligibility for instruction and services, and effectiveness of special education programs. The first chapter provides an overview of special education programs in the state, with data on number and types of children…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

Minnesota state policy makers are concerned about teacher compensation because it constitutes a major category of state and local spending and can affect education results. This report examines compensation issues by describing the pay structure of Minnesota's K-12 public school teachers, making pay comparisons with other professionals, and…