This document presents the text of a study required by Section 105 of the Student Right-to-Know and Campus Security Act of 1990. The study addresses the feasibility of collecting and reporting national data from institutions of higher education on revenues and expenditures in intercollegiate athletics and athletic departments on a sport-by-sport…

This report sought to assess whether campuses of the State University of New York (SUNY) have established adequate controls for safeguarding cash collections at peripheral locations. An audit of 33 selected peripheral locations, such as libraries, intercollegiate athletics, telecommunications, and student advisement, was conducted between April…

Examines alternative approaches to financing educational capital outlay, particularly equipment purchases for vocational education programs. Discusses the magnitude of capital outlay expenditures and considers the merits of various current state practices in the area of aid for capital expenditures. (Author/JG)

A system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…

Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

This booklet presents recommendations for establishing a Certificate of Conformance Program for school systems' annual financial reports. The guidelines, which require substantial conformance to the recommended accounting procedures of the Association of School Business Officials (ASBO), were developed at a research workshop jointly sponsored by…

This booklet presents recommendations for expanding the Certificate of Conformance Program for Financial Reporting of the Association of School Business Officials (ASBO) to include junior and community colleges. The guidelines were developed by participants in an ASBO research workshop on accounting and finance held in July 1974. The guidelines…

This report is a compilation of the presentations made at three New York State School Boards Association seminars on school budgets. The programs consisted of presentations on the relationship of the school district's program to the budget and to budget development, timetable, control, and presentation, as well as to other considerations such as…

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

There is no unique answer to the question of what an ongoing program costs in medical schools. The estimates of program costs generated by classical methods of cost accounting are unsatisfactory because such accounting cannot deal with the joint production or joint cost problem. Activity analysis models aim at calculating the impact of alternative…

Using an econometric model of four simultaneous equations for State cross-sectional data and of two equations for city cross-sections, the following determinants were estimated: (1) current spending on education, (2) the ratio of vocational to current educational expenditures, (3) the over-all enrollment rate in public schools, and (4) the…

College administrators faced with declining enrollments must take a realistic approach and recognize the effect of any planned actions. Some financial warning signals are listed, and guidelines are offered to adjust management practices and philosophies to the enrollment trends. (Author)

Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)

Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)