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Okrzesik, Daryl J.; Nuehring, Bert G. – School Business Affairs, 2011
Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…
Descriptors: Accounting, School Accounting, Financial Audits, Finance Reform
Blumenstyk, Goldie – Chronicle of Higher Education, 2009
A newly compiled analysis by the U.S. Department of Education and obtained by "The Chronicle" shows that 114 private nonprofit degree-granting colleges were in such fragile financial condition at the end of their last fiscal year that they failed the department's financial-responsibility test. Colleges that fail the test are subject to extra…
Descriptors: Educational Finance, Institutional Survival, Fiscal Capacity, Financial Policy
Byrd, Jennings; Mixon, Phillip – Journal of Higher Education Policy and Management, 2012
In this paper, we examine the role of e-learning enrolments in revenue functions for four-year public universities. Many universities have moved into e-learning as a resource to overcome the funding shortfall which has been an outcome of the recent economic climate. It is hypothesised that an e-learning presence will enhance revenues for…
Descriptors: Higher Education, Electronic Learning, Income, Economic Climate
Goel, Sunita – ProQuest LLC, 2009
High profile cases of fraudulent financial reporting such as those that occurred at Enron and WorldCom have shaken public confidence in the U.S. financial reporting process and have raised serious concerns about the roles of auditors, regulators, and analysts in financial reporting. In order to address these concerns and restore public confidence,…
Descriptors: Linguistics, Methods, Natural Language Processing, Corporations
An, Xudong; Bostic, Raphael W. – Journal of Policy Analysis and Management, 2009
The lax underwriting in non-prime mortgage markets is widely perceived as one cause of the recent difficulties in the housing market. Policymakers are currently considering moves such as enforcing more careful underwriting to provide additional discipline to mortgage markets. This research explores the possibility of another approach to supplement…
Descriptors: Housing, Financial Policy, Financial Audits, Audits (Verification)
Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank – National Center for Education Statistics, 2009
This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…
Descriptors: Program Costs, State Schools, Financial Audits, Private Schools
Barba, J. David – 1995
The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…
Descriptors: Athletics, Financial Audits, Financial Policy, Higher Education
Heifitz, Harry S. – School Business Affairs, 1987
Outlines the materials needed and organizational structure involved in the preparation for the annual audit of a school district's financial accounting system. (MD)
Descriptors: Accounting, Educational Administration, Elementary Secondary Education, Financial Audits
Technical Assistance ALLIANCE for Parent Centers, 2006
Internal controls are important to ensure your Parent Center's resources are well protected. Steps should be taken to ensure that finance transactions are authorized by management, executed properly and on time, and recorded appropriately. Some centers may not have staff with all of the titles used in the procedures presented in this paper.…
Descriptors: Nonprofit Organizations, Accounting, Program Administration, Administrative Organization
New York State Office of the Comptroller, Albany. Div. of Management Audit. – 1994
This audit report addresses the compliance of the Clinical Practice Management Plan at the Health Science Center (HSC) at Syracuse with policies established by the State University of New York (SUNY) Board of Trustees. An executive summary highlights the scope of the audit, audit observations and conclusions, and comments of SUNY officials. An…
Descriptors: Accountability, Administration, Audits (Verification), Compliance (Legal)
New York State Office of the Comptroller, Albany. Div. of Management Audit. – 1994
This audit report addresses the compliance of the Clinical Practice Management Plan at the Health Science Center (HSC) at Brooklyn with policies established by the State University of New York (SUNY) Board of Trustees. An executive summary highlights the scope of the audit, audit observations and conclusions, and comments of SUNY officials. An…
Descriptors: Accountability, Administration, Audits (Verification), Compliance (Legal)
Cordes, Colleen – Chronicle of Higher Education, 1991
Recent federal audits of research project overhead charges at 13 universities uncovered over $13 million in inappropriate items. Proposals for reform include a federal upper limit on overhead rates and a fixed institutional overhead rate charged to any sponsor. Concern continues over repayment to the government of previous wrongful collections by…
Descriptors: Cheating, Disclosure, Federal Aid, Financial Audits
Wood, Venita M.; Scott, Bob – School Business Affairs, 1987
Discusses a Government Accounting Standards Board (GASB) publication designed to provide financial statement users with information to assess a government's actual and future deposit and investment market and credit risk. (MLF)
Descriptors: Accounting, Credit (Finance), Financial Audits, Financial Policy
Barber, Jerry – 1999
This document presents the findings of the Office of the State Comptroller of New York regarding the audit of the records and procedures used in administering the Tuition Assistance Program (TAP) and Supplemental Tuition Assistance Program (STAP) at Erie Community College. TAP is an entitlement program designed to provide tuition aid to eligible…
Descriptors: Community Colleges, Educational Finance, Financial Audits, Financial Policy
Peer reviewed
Snyder, Herbert; Hersberger, Julia – Library Quarterly, 1997
Investigates a national sample of 10 states and a case study of one state (Indiana) using the technique of internal control, both to understand how public library embezzlements occurred and to suggest areas of improvement in library financial management. Findings indicate embezzlement is a continuing problem; and better training in financial…
Descriptors: Case Studies, Crime Prevention, Financial Audits, Financial Policy