A typology of budget-driven program reviews is categorized by two variables: the locus of responsibility and the timing of the review. When a budget-driven program review is first implemented during a crisis, the range of financial and administrative options are high, yet buy-in and match to mission are low. When a budget-driven program review is…

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

School superintendents annually need to gain affirmative votes from their governing bodies to approve their district budgets. This paper proposes a framework through which the superintendent can express the district's educational needs and concomitant resource allocations in conceptual terms rather than in multi-columned ledgers. The framework…

The best learning and development organizations support business initiatives tactically "and" help drive strategic change. Verizon did just that, earning it the No. 1 spot for the first time on the Training Top 125. Verizon and the other 2012 Top 125 winners continued to invest in training, collectively dedicating a mean of 4.52 percent of their…

Budgets operationalize the strategic planning process, and institutions must have surplus revenue to be able to cope with future operations. There are three approaches to generate surplus revenue: increased revenue, decreased cost, and reallocation of resources. Extending their earlier work, where they established strategic benchmarks for annual…

On February 4, 1922, a request came from the State Superintendent of Public Instruction of Arizona, The Hon. Elsie Toles, to the Commissioner of Education asking that the Bureau of Education make a survey of the University of Arizona. The invitation was accepted by the Commissioner of Education, who designated E. Parke, R. Kilbe, president of the…

This 2005 Annual Report to Congress has two volumes. This volume consists of tables that also were compiled from data provided by the states. Such data are required under the law. In fact, collection and analysis of these data are the primary means by which the Office of Special Education Programs (OSEP) monitors activities under the…

During the past 25 years a very significant change has taken place in the attitude of those in control of educational institutions toward the so-called summer season--specifically the months of July and August--as deserving a place in the academic year or calendar. Formerly, the extreme heat so common in many parts of the country was regarded as…