The Education Reform Act 1988 obliges the Local Education Authorities (LEAs) to delegate budgets to the colleges within their control by means of a formula, but does not say what should happen within colleges once the delegated budget has been received. This paper reports some of the outcomes of an action learning and training program, carried out…

The purpose of this bibliography is to help researchers and practitioners in higher education to locate relevant literature concerning the problem of linking planning with budgeting in the administration of higher education. Citations from the separate literature on planning and budgeting were selected according to how well they demonstrate the…

Administrators in higher education feel mounting pressure to link planning and budgeting as resources become more scarce and environments more uncertain. Instead of turning to theoretically prescribed planning/budgeting systems as solutions, microeconomics provides a means of thinking about individual consumption that helps shed light on the…

This chapter of "Principles of School Business Management" analyzes the types of budget preparation that are used in school districts across the United States. The chapter proposes as a basic premise that the budgetary process is inherently political, and states that some budgeting methods may provide more useful political information…

The 1989-91 biennial budget recommendations for Indiana institutions of higher education are presented in three parts: (1) an overview; (2) a review in detail; and (3) a section of supporting documentation. Part I includes discussions about the demographic changes in the workforce of Indiana, the relationship of education to productivity, and…

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…

A framework is presented for district long-range instructional planning which takes into account the financial uncertainty caused by the funding cuts of California's Proposition 13--the Jarvis-Gann initiative of 1978. (SJL)

A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

Due to enrollment decline, reductions in federal support, and declining state support because of a constricted economy, growing inflation, expanding government and legal requirements, and the loss of public confidence in education, the Portland School District (Oregon) developed a short-term contingency budget planning process in fiscal 1980-81 to…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

Describes a cost allocation procedure developed at the University of Texas at Austin for its School of Nursing to project costs for long-range budget planning. Eleven tables illustrate the use of this costing/budgeting/resource allocation methodology, a potentially effective way to justify funding increases. (MF)