Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

Program budgeting systems should be viewed as a comprehensive approach to decision making. They are tools intended to guide the manager through all the essential steps in the planning and resource allocation processes. (Author)

This report discusses Title I programs currently operating in the St. Louis, Missouri, public schools and analyzes various budgeting options that would permit administrators to maintain educational quality in the face of reduced funding. Detailed descriptions, including data on pupil achievement, cost effectiveness, and implementation problems,…