Financial Responsibilities of Governing Boards of Colleges and Universities. Second Edition.

Institution	National Association of College and University Business Officers, Washington, DC.; Association of Governing Boards of Universities and Colleges, Washington, DC.
Titel	Financial Responsibilities of Governing Boards of Colleges and Universities. Second Edition.
Quelle	(1985), p. (123 Seiten)Verfügbarkeit
Beigaben	Tabellen
Sprache	englisch
Dokumenttyp	gedruckt; Monographie
ISBN	0-915164-17-5
Schlagwörter	Leitfaden; Budgets; Capital Outlay (for Fixed Assets); College Administration; College Planning; Expenditures; Financial Policy; Financial Support; Governing Boards; Higher Education; Income; Money Management; Operating Expenses; Recordkeeping; Reports; School Accounting; Trustees + Suchen Sie Ihr Suchwort? Finanzhaushalt; College administrators; Hochschulverwaltung; Studienplanung; Ausgaben; Fiscal policy; Finanzpolitik; Finanzielle Förderung; Governing body; Governing bodies; Leitungsgremium; Hochschulbildung; Hochschulsystem; Hochschulwesen; Einkommen; Betriebskosten; Leistungsnachweis; Abschlussbericht; Berichten; Schulkontenrahmen; Treuhandanstalt
Abstract	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: (1) objects of expenditures, including personnel expenses, purchasing, capital outlays, and energy; (2) the management of capital, loan funds, endowment and plant funds, and long-term debt; and (3) the protection of resources through audits, risk management and insurance, patents and copyrights, and legal counsel. Finally, a basic system of reporting for the governing board is described, with illustrative formats for 18 reports. The basic reporting system is composed of the following: state of the institution, long-range plan and budgets, operating reports, results of operations, and external auditor's report. Appended are sample balance sheets, statement of changes in fund balances, a statement of current funds revenues and expenditures, a conflict of interest questionnaire, a glossary, and a bibliography. Each section of the guide includes a list of questions for trustees to consider. (SW)
Anmerkungen	Association of Governing Boards of Universities and Colleges. 1133 20th Street NW Suite 300, Washington, DC 20036. Tel: 800-356-6317; Tel: 202-296-8400; Fax: 202-223-7053; Web site: http://www.agb.org
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2004/1/01