Findings of a longitudinal study indicate that the fiscal characteristics of school districts cannot be accurately predicted from trend data, therefore disparities among districts are best alleviated at the State and Federal levels. (RA)

Computer procedures applied to the Arkansas State University's book purchasing program. (MF)

Provides update to 13-year analysis of finances of major database producer noting actions taken to improve finances (decrease expenses, increase efficiency, develop new products, market strategies and services, change pricing scheme, omit print products, increase prices) and consequences of actions (revenue increase, connect hour increase). Five…

Presented in graph form is the annual MENC (Music Educators National Conference) audit report, which shows how MENC's financial condition has changed over the past 10 years when both institutions and individuals have been hard hit by inflation and taxes. (KC)

Discusses school board members' expenses that may be tax deductible, including newsletter funds and such business expenses as those for travel, telephone calls, organizational dues, professional publications, cards, gifts, entertainment, and a home office. (JM)

Offers 12 ideas for making quick, short-term cuts in expenditures when a budget crisis occurs. (JM)

This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

The demand for tax and spending limitations is caused primarily by the generally unrecognized complete lack of growth in real private income since 1973. Journal availability: see EA 511 898. (Author/IRT)

Summarizes the budgeting methodology followed at one Canadian university faced with making budget cuts to achieve a balanced budget. The article focuses on the business library component, providing the major results of the process as well as discussing the problems encountered, the benefits, and the drawbacks. (Author)

Examines the high cost of renting films for classroom use and study and offers alternatives available to many schools, including leasing and purchasing prints. (JMF)

Statement goals for formal collection development policies should include improved library services development. While such statements should be dynamic, and help define the total objectives of the institution, they should provide the necessary rationale for selection rather than serving as a substitute for book selection. (Author/MBR)

Studied district and school site expenditures on professional development across cost categories at an elementary school (K-8) in Cincinnati, Ohio. Findings show that school-level expenditures are a significant source of professional development for teachers. Discusses implications for studies of professional development funding. (SLD)