The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

Cost issues associated with year-round schools (YRS) are examined in this paper, which asserts that the cost of operating a YRS program depends on a district's classroom space and student population. YRS is recommended if there is a need to utilize classroom space or school facilities more efficiently to accommodate a student population that…

This manual for librarians offers both background information and practical advice on library budgeting. Seven chapters make up this book: (1) Numbers, Your Library, and You; (2) Kinds of Budgets; (3) Measuring Ourselves; (4) Alternate Resources: Grants and Endowments; (5) More Alternate Resources: Volunteers, Fund Raising; (6) Fees for Library…

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

New Maryland State Board for Higher Education funding guidelines for public four-year institutions in Maryland are presented, along with information on the development of the guidelines. Four guidelines models were studied and evaluated by criteria endorsed by state and university officials. To derive the guidelines, each program area…

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

Financial planning and management responsibilities of college governing boards are examined. External factors and the institution's condition and direction of movement are addressed, along with policies concerning financial resources (e.g., tuition, financial aid, investments, and educational and auxiliary sales and services). Also considered are:…

Budgetary control procedures for not-for-profit institutions are presented in this compilation of budgetary materials and ideas gathered at the Program for Institutional Administrators at the University of Notre Dame. Budgetary reporting and control are suggested as the most effective tools for coordinating and controlling the acquisition and use…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…