ERIC Number: ED314836
Record Type: Non-Journal
Publication Date: 1989
Reference Count: N/A
Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.
California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.
In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the new J-380 system began to be implemented in local education agencies in California on July 1, 1985. To assist chief business officials, directors, and accounting and budgeting personnel in understanding program cost accounting and in accurately completing the reports, the J-380/J-580 program cost accounting manual was developed. Divided into seven main sections with 16 appendices, which include worksheets, a glossary, checklists, forms, and specialized information sheets, this 1989-90 edition of the manual also defines the rules and requirements associated with the J-380/J-580, identifies the appropriate program cost categories for reporting purposes, and outlines training methods for effective manual use. Program cost data, like those contained within the J-380, are becoming increasingly important to local districts due to both the educational reforms that call for increased educational accountability and to the new effort to collect the average costs of operating each school within a district. (KM)
Descriptors: Budgeting, Cost Estimates, Costs, Educational Finance, Elementary Secondary Education, Program Budgeting, Public Schools, Resource Allocation, School Accounting, School District Spending
Bureau of Publications, Sales Unit, California State Department of Education, P.O. Box 271, Sacramento, CA 95802-0271 ($20.00; add sales tax for California residents).
Publication Type: Legal/Legislative/Regulatory Materials; Guides - Non-Classroom; Reference Materials - Directories/Catalogs
Education Level: N/A
Authoring Institution: California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.