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

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)

Education is both a service enterprise and a product enterprise. Each view has direct bearing on the program structure that ties budget, accounting, and reporting data into classification matrices capable of computerized analysis. Service is defined as an activity or as a tangible object delivered to a specified client. An educational product is a…

Cost-effectiveness/benefit analysis is an analytical technique for assessing outputs of educational programs in relation to the program objectives and the associated program costs. It combines the two concepts of cost-effectiveness analysis and cost-benefit analysis into a comprehensive model. The cost-effectiveness/benefit analysis model has been…

The knowledge, skills, and attitudes necessary for an administrator, who is an evaluation layman, to design an educational evaluation system are presented. Five aspects of an evaluation project are investigated: (1) the need for sound, clearly articulated, and current research to serve as a framework for evaluation; (2) the essential features of a…

Author gives some indications that PPBS can be a useful tool in promoting efficiency and accountability. (Author)

Discusses the implementation of Planning-Programming-Budgeting Systems in the educational system with an analysis of six objections to the innovation. (RK)

Article is an outgrowth of two conference presentations by the author at the Regional Seminar on Financing and Cost of Education in Central America and Panama, Guatemala City, Guatemala, September 6-11, 1971. (RJ)

Presents the rationale for California's consideration of a program planning budgeting system and the political reasons for its decline. (DW)

Educational administrators considering the use of management by objectives (MBO) as a management technique are advised to place MBO in its proper perspective as an additional tool, not as a panacea. Understanding that MBO is a joint decision-making process is vital for a successful implementation. The experience of South-Western City Schools would…

This paper offers a look into the future of educational program auditing and presents a detailed discussion of the notion of a districtwide educational audit. To date, virtually all program audit activities have occurred as a result of specially funded State or federal education programs. Once the program ends, or changes its requirements, the…

It has been argued that the answer to public and political demands for a more responsive educational system lies in the practice of accountability. The future implementation of program budgeting may offer an attractive vehicle for accountability. Currently, many California school districts use the California Educational Information System (CEIS)…

This paper identifies the curricular-instructional implications of PPBS. The author (1) describes the purposes of PPBS, (2) proposes a feasible implementation strategy for local schools, (3) identifies potential pitfalls that should be avoided, (4) formulates a possible role description for supervisors, (5) identifies local schools using PPBS, and…

The design of an information system for the Los Angeles Unified School District (LAUSD) is described in this the first in a series of six reports. The system is designed to support educational accountability--the concept that schools and educators should be held responsible (accountable) for educational results. The information system represents…