Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

It is possible for a district to develop a system of accountability that defines appropriate roles for lay citizens, pupils, teachers, administrators, and the board of education. It is not necessary for accountability to be imposed from the State level through mandates requiring Statewide assessments, competency-based teacher certification plans,…