Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The supplies inventory control system developed for Central Stores, a self-sustaining service center that purchases and warehouses office, laboratory, and hardware supplies, was called AIMS, An Inventory…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…

The Office of Management and Budget Circular A-21 on cost principles for educational institutions, which was published in the Federal Register on March 6, 1979, is reproduced in its entirety, and a brief introduction by Max A. Binkley is presented. The circular established principles for determining costs applicable to federal grants, contracts,…

This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

This publication is intended to help school administrators, teachers, students, school board members, and lay citizens gain a basic understanding of Illinois school finance. It contains a summary of fiscal year 1975 appropriations and financially related legislation, a cursory explanation of how schools obtain state revenue, a discussion of…

The object of this practicum was to help the small North Smithfield (Rhode Island) School System convert its budgetary procedures from a traditional Function/Object Budget to a Planning, Programing, Budgeting System (PPBS) format. The practicum effort incorporated an inservice training component for key staff members, plus a cooperative effort…

Electronic data processing provides a fast and accurate system for handling large volumes of routine data. If properly employed, computers can perform myriad functions for purchasing operations, including purchase order writing; equipment inventory control; vendor inventory; and equipment acquisition, transfer, and retirement. The advantages of…

An automated accounting system, useful for applying data to a computer from a multiplicity of terminals, has the potential of replacing the manual attendance accounting system now employed in schools. The inventors claim that such a sophisticated system with terminals in the classrooms would enable school administrators not only to monitor simple…

The California Education Information System (CEIS) was developed to provide integrated information processing for educators at every level of operation. The objectives of CEIS are to make available through a state-wide system for local district use, complete, current and reliable information about education at the local and state level. CEIS…

This manual discusses the basic concepts of planning, programming, budgeting systems (PPBS) and outlines an approach for implementing PPBS that is consistent with the mandate of the 1971 Indiana General Assembly. The manual is intended to be the first step toward statewide implementation of PPBS in Indiana. The manual is organized in numerous…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

Briefly looks at some of the basic principles of accountability and internal control as a review of present accounting system procedures to aid administrators to ensure reliable financial records. (MLF)

In higher education, the practice of "space budgeting" requires departments to pay directly from annual budget allocations for the space they are assigned and use. Goals of space budgeting are defined, some of the issues identified, and alternate approaches suggested. (MLF)