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…

The materials on budgeting presented here are based on training programs conducted for women's centers through the Women's Educational Equity Project of the women's center at the University of Massachusetts, Amherst. The booklet's purpose is to provide users with explicit information on developing and negotiating budgets for women's programs.…

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

A set of definitions are presented to create common cost and gift reporting standards for fund raisers and business officers at colleges, universities, and independent secondary schools. The objective is to bring clarity and consistency to the gift reporting process. In addition, the standards and management reports formats provide useful tools…

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…

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

Papers presented at a working conference on new developments in measuring financial conditions of colleges and universities included the following: "Using Financial Indicators for Public Policy Purposes," by George W. Bonham; "Conceptual Advances in Specifying Financial Indicators: Cash Flows in the Short and Long Run," by Hans…

Several approaches that could allow dental schools to conduct clinical care programs more profitably in a difficult economic and health-care climate are offered. Focus is on organizing delivery systems around patient-centered care, achieving optimal care quality, enhancing clinic revenue, minimizing operating costs, and becoming better positioned…

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:…

Perspectives concerning the effective use of a small college's resources and assets in a time of declining government support and decreasing enrollments are presented. Attention is directed to improving cash flow, staff reduction and early retirement, external sources of long-term financing, college financial student aid, and managing real estate…

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

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…

Methodologies and recommendations for conducting economic impact studies that can be used for single-institution and multi-institution studies are presented. Much of the information and sample questionnaires are drawn from the Pennsylvania Higher Education Economic Impact study, which investigated the collective economic impact in Pennsylvania of…