Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

State educational planning agencies should work to upgrade budgeting and accounting systems in local school districts. States should initiate pilot efforts in local school districts to examine new program oriented systems such as POBAS -- Program Oriented Budgeting and Accounting System. (Author/JH)

To ensure a more uniform accounting system and better communication with its schools, the State of California is introducing a planning-programing-budgeting system in all its public school districts. Schools must (1) identify specific goals for the management of the school system, and (2) subdivide functional areas into manageable units. The use…

The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

This manual offers guidelines to Oregon school districts and community colleges for budget preparation and accounting. The publication contains all changes from the 1973 legislative session; describes the budgeting process; and gives sample agendas, calendars, planning charts, and resolutions to be enacted by a school board in making up a budget.…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

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…

The object of this practicum was to help the small North Smithfield (Rhode Island) School System convert its budgetary procedures from a traditional Function/Object Budget to a Planning, Programing, Budgeting System (PPBS) format. The practicum effort incorporated an inservice training component for key staff members, plus a cooperative effort…

The basic purpose of this book is to provide a practical approach for the introduction and installation of a PPB system. Part one describes the components necessary for an operationalized PPB system, suggests methods of achieving those components, and attempts to illustrate some of the risks and problems involved in the developmental process. Part…

Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)

This document was prepared in response to the 1973 Minnesota legislature request to "prepare a detailed plan for a fiscal accounting and reporting system of program expenditures for elementary, secondary, and area vocational schools." The plan addresses the organizational and procedural changes, financial resources, and time necessary to…