Tag: CBO

Contracts in a Nutshell

I shouldn’t keep being surprised when I run into ill-defined processes for contracts. My experience is that clarity in this area is the exception rather than the rule. Small districts may have no purchasing department. In such cases the Chief Business Officer (CBO) owns the process directly. In larger districts he or she will have a purchasing supervisor, manager or director. The CBO

Read More

Budgeting Blindfolded as Art Form

Last Thursday the governor’s budget proposal for 2014-15 was unveiled.  My loyal readers may have noticed that I let the occasion pass by without a peep out of me. The truth is that all of you devoted school district business officials are still budgeting blindfolded.  Estimates for individual district revenues will be developed.  Programs will be implemented and costs

Read More

Year End Closing Powerpoint

I have posted a Powerpoint presentation on the Year End Close.  Yes it is one of those presentations with lots of text and no interesting pictures.  However, not all presentations are of the Steve Jobs variety. This presentation is designed for school business professionals new to the year end close process, and it is designed

Read More