Describes Greenwich, Connecticut's new budgeting system that allows only for those expenitures used to implement one of 47 statements of policy on program goals. (JF)

The importance of fiscal management and its reflection in the administrative program (placement of emphasis, priorities in long range planning, and activities that need developing) is reviewed in this report. Guidelines are provided for (1) cost analysis in education budgets; (2) purposes of budgets; (3) types of budgets (Planning Programming…

Reported are 1973 conference proceedings of the National Association of Coordinators of State Programs for the Mentally Retarded (MR), which address the economics of service delivery to mentally handicapped children and adults. Conference speakers included a state legislator, a state budget official, an economist, and state and local officials.…

An evaluation of the costs of serving handicapped children in Head Start was based on information collected in conjunction with on-site visits to regular Head Start programs, experimental programs, and specially selected model preschool programs, and from questionnaires completed by 1,353 grantees and delegate agencies of regular Head Start…

The practices of program budgeting, costing, and strategic planning in higher education are examined. It is suggested that many postsecondary administrators and other groups have viewed a particular technique as the answer to their problems and converted a valid management technique into a management fad. Program budgeting, a system whereby the…

This document is the second volume of the feasibility study report for the Wisconsin Elementary Teacher Education Project. It provides in part 1 data on program, planning and budgeting, including cost figures for preparing students in the present and new programs, marginal expenses, and costs for implementing the program on other campuses. Part 2…

A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…

Higher education faces continuing cost pressures from a multitude of new demands. The consequence is a new emphasis upon resource allocation that is only possible if the required data about program costs, program outputs, and program income are readily available. The task of the new management in higher education is to gather the needed…

The paper reviews issues related to the financing of special education for physically and mentally handicapped children. Considered are the following issues said to be unresolved despite improvements in special education and increases in funding: definition and prevalence of handicapped children and the nature of their service needs; service…

Proposed in the report is a model quantitative cost accounting system designed to help school districts gather and report data useful in determining equitable reimbursement formulas for special education as compared with general education. Included are sections on the approach and methodology used to construct a hypothetical school district,…

Part 1 of the appendix to "A Model for the Determination of the Costs of Special Education as Compared with That for General Education" contains comprehensive descriptive and statistical information on Ernstville, a hypothetical school district conceived to illustrate the operation of a proposed cost accounting system. Included are sections on…

Recent efforts at Georgetown University to formulate financial models to assist in staffing and allocation decisions are described. The analysis considers a departmental model that has been developed, a program model that is being designed, and the potential uses and misuses of the models. Both models use historical data and do not attempt to…

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…