Association of School Business Officials of the United States and Canada. Research Corporation
Published: 1981
Total Pages: 52
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To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the session based on the "tip sheets" and supporting materials provided by each mini-workshop presenter. In the document's first section, nine presentations are covered on budgeting methods, budget comparisons with other school districts, various accounting methods and applications (including accrual, cash basis, encumbrance, fixed asset, and self-insurance accounting), retirement plan analysis, student activities accounts, and enrollment projections for financial planning. The second section, on auditing and financial reporting, offers 11 mini-workshops on internal and external auditing, fund and property accounting, monthly financial reports, statements of changes in fund balances and financial position, enterprise funds, and revenue and expenditure statements. Each presenter's name, address, and telephone number accompany the workshop material. (Author/RW)