ERIC Number: ED144499
Record Type: RIE
Publication Date: 1977-Aug
Reference Count: 0
Budget Control and Analysis in the Small College. NACUBO Professional File, Vol. 9, No. 8, August 1977.
Buchanan, A. Dean
A survey of NACUBO institutions was made on a selective basis to determine what methods were being used and their degree of success in accomplishing the intended result. Patterns developed indicating that sound basic management techniques were being employed even by the smallest and presumably least sophisticated institutions. This bulletin presents a checklist of management methods covering: conservative expenditure budgets; management by exception; decentralized budget control and the use of annual meetings with budgetary heads; affixing of proper budget authority; purchasing techniques; swift and accurate reaction to purchase requisitions; print shop use; and amendment procedures for budgets. It is noted that budgetary control demands not only schemes for creating the proper environment and attitudes among the responsible department or program heads, but a process that provides current and meaningful reports to the administration. (Author/LBH)
Descriptors: Administration, Budgeting, Check Lists, Cost Effectiveness, Decentralization, Department Heads, Educational Economics, Educational Finance, Expenditures, Guidelines, Higher Education, Operating Expenses, Organizational Development, Purchasing, Small Colleges
National Association of College and University Business Officers, One Dupont Circle, Washington, D.C. 20036 ($.25)
Publication Type: Journal Articles
Education Level: N/A
Authoring Institution: National Association of College and University Business Officers, Washington, DC.