Centers are only responsible for providing required financial documentation if they are being audited.

An appropriate first step in preparing a budget is to determine anticipated expenses for the coming year based on the center's goals.

Effective directors spell out exactly what each teacher should do on a daily basis.

As soon as any financial transaction occurs, it should be recorded, preferaby using a computer and an appropriate software package.

Center directors must meet the Fair Labor Standards Act.

Directors who hire highly educated staff do not have to budget for staff training.

One job of a fiscal officer is to withhold from each person's pay the appropriate amount of money for various taxes and social security.

Staff required to work more than 40 hours per week must be paid overtime rates for the additional hours unless they are exempt under Department of Labor rules.

An employer must provide each employee with an explanation of each deduction with each paycheck.

All centers must provide "paid" meeting and planning times for their teachers.