A year ago at ASBO International's Annual Meeting and Expo in Seattle, Washington, school business officials from four states presented a powerful double-session panel on the status of changes in teacher contracts and educational funding in their regions of the country. The presenters have since updated their comments with new information and…

Students with disabilities are entitled to a free appropriate public education (FAPE) under the Individuals with Disabilities Education Act (IDEA). If school officials fail to provide students with a FAPE, the courts may grant appropriate relief. Courts often direct educators to provide students with disabilities with a FAPE and to compensate…

How much were school business officials paid during school year 2010-2011? How do their salaries compare with those of other administrators, with those of classroom teachers, and with increases in the cost of living? In this article, the authors provide school business officials with information to address these and related questions. The data…

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

Summarizes the rules governing Internal Revenue Code (IRC) section 403 (b) annuity plans and IRC section 427 deferred compensation plans. On balance, the burdensome annual form 550 filing requirement of 403 (b) plans seems more than offset by the disadvantages and increased responsibility associated with 427 plans. (MLH)

The Government Accounting Standards Board Statement No. 16 is concerned with the measurement of the liability for compensated absences. The pronouncement provides separate guidance for vacation leave and sick leave and deals with a variety of related issues, such as salary-related payments, rates, sabbaticals, and measurability. (MLF)

Discusses pros and cons of various methods of compensating an attorney or law firm for legal services: Hourly fee; retainer and hourly fee; long-term or annual contract; retainer, fees, and benefits; capped fees; and expenses and reimbursements. Includes brief questionnaire to determine legal services needed and wanted by a school district. (PKP)

Describes Cincinnati public schools' teacher-compensation program composed of a knowledge-and-skills salary structure, a restructured teacher-evaluation system, and school-based-performance salary bonuses. Reports results of research on program operation during pilot phase and after first year of full implementation. Describes subsequent program…

Discusses merit pay as a school improvement idea, focusing on drawbacks of providing monetary incentives for superior teachers. Before jumping on the merit pay bandwagon, superintendents are advised to consider school purpose, alternative or equally effective reward systems, financial implications, and fairness of merit ratings. (MLH)

Discusses compensated absences such as future vacation, sick leave, and other absences that must be recognized for accounting and financial reporting purposes. Explains Governmental Accounting Standards Board distinctions between governmental and proprietary fund models. School districts and municipalities must now account for compensated…

Describes how the Pendergast School District in Phoenix, Arizona, completed a year-long process of strategic employee reclassification and work-function analysis. The district's two objectives were to establish internal equity and maintain external competitiveness. Describes in detail how the jobs were assessed and the recommendations put into…

Congress has approved new penalties to be assessed against employers who improperly file required tax forms. Includes a 20-factor control test developed by the Internal Revenue Service to help determine whether a worker is an employee or an independent contractor. School business officials should review payment procedures to ensure that proper tax…

The Nebraska legislature created the Commission of Industrial Relations to resolve labor disputes between governmental agencies and their employees. Refinement of the commission's practices has led to the basic premise of comparability--teachers who perform similar work in similar size school districts should receive similar compensation and…

Forecasts the items unions will bring to the bargaining table to launch their labor-management relationship and membership into the twenty-first century. The future will require greater cooperation and a closer working relationship between the school systems and unions. (MLF)