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Up to Speed on UPMIFA Adoption of the Uniform Prudent Management of Institutional Funds Act would bring changes to institutional financial reporting. Also involved would be new prudence standards for charitable funds management and investment and for endowment spending. (April 2007)

SAS 112: New Requirements for Control Deficiencies A new auditing standard, SAS 112, impacts FY07 audits for colleges and universities. Business Briefs - April 2007)

Get in Step With FASB's New Standard The new pension accounting rules affect independent institutions’ financial statements. Here’s what you need to know. (January 2007)

How to Prevent a Financial Fiasco Saint Mary’s College turned a budgetary blip into a wake-up call to ready the campus for any monetary emergency. (January 2007)

SOX Assignment Ohio University students are getting a real-life lesson in internal controls by testing the accounting procedures of the OU Foundation. (October 2006)

Meaningful Measures Performance measurement can be an effective internal tool and may help meet increasing external expectations for accountability. (September 2006)

In the Know  This article offers background on the AICPA Alternative Investments Practice Aid and provides practical advice for small institutions in particular. (July/August 2006)

A Flexible Financial System The Kuali Project is a community source initiative to create a comprehensive financial information system for higher education. (February 2006)

Virtual Budgeting Iowa State University's central budgeting model emphasizes people and process rather than place. (January 2006)

Insights: Talking With GASB's Robert Attmore As chairman of GASB, Attmore provides leadership in setting an agenda, generating feedback from constituent groups, and focusing on practical aspects in developing standards. (October 2005)

The Numbers Game Alternative investments and financial reporting on intercollegiate athletics piqued attendees’ interest at NACUBO’s Higher Education Accounting Forum. (July 2005)

On the Transparency Track With Corporate America facing new, stricter standards for managing and disclosing its finances, how is College America responding? (May 2005)

Peak Performance NACUBO’s Accounting Principles Council presents a toolkit that links key performance indicators to organizational goals. (April 2005)

The Flexible Budget This excerpt from a new NACUBO book, College & University Budgeting: An Introduction for Faculty and Academic Administrators, Third Edition, offers advice on allocating resources and increasing flexibility. (February 2005)

GASB and FASB Here’s a crash course on the differences between GASB and FASB standards and their significance for campuses.  (January 2005)

Budgets By Design Pace University describes its process linking institutional strategic planning, budgeting, and assessment. (August 2004)

Planning and Budgeting: A Dovetailing Duo Covers highlights from NACUBO's inaugural Integrated Planning and Budgeting workshop. (August 2004)

Steps to Financial Stewardship Coverage of NACUBO's Higher Education Accounting Forum (July 2004)

Setting Standards Outgoing Accounting Principles Council member Kathleen McNeely explains how recent legislation affects accounting standards at higher education institutions. (February 2004)

When Operating Measures Don't Add Up Considerable variance in financial reporting styles among independent institutions increases the burden of financial statement users and complicates the benchmarking of performance against one's peers. (January 2004)

The Substance Of Transparency: The Sarbanes-Oxley Act  The Sarbanes-Oxley Act, rather than being prohibitive, offers unparalleled discipline and direction, enabling its adherents to put their numbers on display. (February 2003)

Inching Toward An Operating Measure Here's what independent institutions said when surveyed about financial reporting practices and the desirability of an operating measure. (August 2002)

To Measure Or Not To Measure - That's Still In Question Key insights from a NACUBO forum feed the continued debate about the value—and the feasibility—of a standard operating measure for colleges and universities. (August 2002)