This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…

A comprehensive picture of college operations for the 1975-76 academic year is presented in this report to Cuesta College's Board of Trustees. Included are data and narratives concerning: (1) curriculum; (2) personnel; (3) library learning center; (4) evening division and summer session; (5) community services; (6) vocational education; (7)…

This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers,…

The Jefferson County School District (Denver, Colorado) presents its final scheduling and funding source information for the 1998-2003 capital improvement program and the status of the 1992-1997 completed capital improvement project costs compared to the budget. Funding data are detailed for each of the district's 182 public schools, special use…

Data tables outline statistical and financial information for the 19 Kansas community junior colleges. Eight sections concern the following: (1) 1977-78 actual general fund expenditures in areas of administration, instruction, student services, health, transportation, plant operation and maintenance, fixed charges, food services, student body…

University libraries in the Soviet Union are centrally financed by allotments in the state budget. Government guidelines are used to determine staff size, salaries, acquisitions, building improvements, construction, etc. Local library managements prepare budget estimates, to allow flexibility for varying functions and local conditions. (Author/LS)

Actions of the 1985 Virginia Assembly that affected higher education are summarized. Information is included on amendments to 1984-1986 appropriations for operating expenses in all programs, and appropriations for capital outlay. The General Assembly was presented an amended executive budget for 1984-1986 that proposed to reduce higher education's…

The Operating Growth Budget at Yale University is a model used to indicate what would happen to the university's various endowment funds over a substantial period of time, under verying conditions of both university policy and the business cycle. The role of the return from endowment in the operating budget can thus be calculated for yearly…

Cost control techniques as applied to university and college capital expenditure programs are discussed, as is the need for control of costs as an integral part of the design and construction of campus projects. The following phases of the cost control process are presented: pre-design advice and cost studies, preparation of the budget for the…

This report presents the School District of Philadelphia's long-range plan for school facilities and, based upon it, a capital program for the fiscal years 1970 through 1975. Present conditions are reviewed, citing the "facility gap" and indicating future needs. The plan for school facilities is presented specifying--(1) the educational basis of…

Discusses how to keep school district capital-improvement projects within budget. Examines areas where runaway costs creep into a project and ways of cutting or lessening these costs, such as using standard agreements, controlling architect's expense reimbursements, developing a quality-control process, and reducing document duplication. (GR)

This report presents the School District of Philadelphia's long-range plan for school facilities and, based upon it, a capital program for the years 1969 through 1974. The plan for school facilities is preceded by a summary of present facility conditions and a consideration of indicated needs for expansion. General fiscal policies, a total program…

This document presents fiscal year 2003 budget recommendations for Illinois higher education operations, grants, and capital improvements. For operations and grants, general funds of $2,789.2 million are recommended, an increase of $100 million, or 3.7%. New funds are targeted to address the six goals of "The Illinois Commitment:…