Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)

As part of a symposium that examined the utility of adapting the techniques of cost-effectiveness analysis for curriculum and program planning in higher education, this paper examines the methodology and procedures of the technique. A checklist outlines some of the problems and potential and some guidelines are suggested for cost-effectiveness…

The Philadelphia School District has a five-step program of site-based-management prerequisites for schools: (1) absolute support from the top administration; (2) clear and fair allocation formulas on which each school's budget is to be based; (3) universal understanding of any restrictions, rules, or guidelines; (4) full explanation of budget…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

Discussion of fiscal management in the reformed higher education systems of Eastern/Central Europe begins with analysis of reform attempts in two British universities and relates them to Eastern and Central European issues. It is argued that institutions must adopt a holistic approach to managing change and for addressing various staff, structure,…

A guide to cost studies in higher education is presented, with emphasis directed to the response of a four-year public institution to an externally mandated cost study. Cost studies are usually requested to guide budget allocations, either from an internal campus need or from outside pressures. Although much effort has been expended by various…

This digest examines a completed pilot program in performance-driven budgeting (PDB) in the New York City public-school system. PDB links school-level budgeting and school planning; that is, decisions about resources must be aligned with school-developed instructional-improvement plans. The digest highlights how PDB came about; its primary goal;…

When the Cincinnati Public Schools devised a reform strategy for improving student performance, it became clear that the district's traditional budgeting system was inadequate. Traces the district's process of moving to a system of student-based budgeting linking funding equity and flexibility to accountability and excellence. (MLF)

Plant operation currently consumes about 8 percent of an institution's budget (10-12 percent is not uncommon), of which half is expended on energy. In addition, the deferred maintenance of existing plant, a measure by which many institutions balanced their budget or minimized their deficits, can no longer be postponed. Nationally, an estimated $22…