This article discusses the importance of budget monitoring in fiscal management; describes ways in which computerized budget monitoring increases accuracy, efficiency, and flexibility; outlines steps in the budget process; and presents sample reports, generated using the Lotus 1-2-3 spreadsheet and graphics program. (IAH)

Focuses on dealing with budget cuts in higher education. The article argues that the best way to make cuts is to involve everyone in developing a budget plan that supports the institutional priorities. (CK)

Provides an overview of the congressional budget appropriation process. Focuses on the problems encountered when eliciting support for the National Endowment for the Arts in order to inform arts educators and administrators of the purposes of the neglected federal support for the arts. (CMK)

Four human resource managers present their recommendations for establishing training/human resource development departments. They discuss the following elements: chief executive office support, the role of formal needs analysis, the role of operating managers, market research, and having a sense of teamwork. (CT)

Although music education's quality is outstanding, it faces serious problems that teachers and administrators should work to rectify by clearly stating goals and claims, adopting student achievement standards, and avoiding emphasizing music as entertainment--if something essential to civilization is to survive. (KS)