This study found an inverse relationship between county income level or school system size and per pupil accountability cost; the burden of cost for accountability falls heaviest on the poorest and smallest school districts. State legislators must be cognizant of the costs of providing accountability. (Author/WM)

This plan for outcome-based budgeting (OBB) is the result of growing demands for increased fiscal accountability, measurable outcomes, strengthened assessment processes, and more meaningful performance indicators as mandated by many State and Federal legislators. OBB focuses on linking funding with outputs and outcomes. Higher education…