Presented is a budgetary decision model developed to aid the executive officers in arriving at tentative decisions on enrollment, tuition rates, increased compensation, and level of staffing as they affect the total institutional budget. The model utilizes a desk-top programmable calculator (in this case, a Burroughs Model C 3660). The model…

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 document (1) describes current PPBS techniques and their limitations for planning and budgeting in public higher education; (2) presents suggestions for PPBS applications in higher education systems, with emphases on the problems of identifying objectives, evaluating effectiveness, and structuring the program budget; and (3) analyzes the…

Steps for taking the guesswork out of predicting a school's financial outlook include gathering extensive information on the school system's financial condition; sorting, assessing, and ranking the data; and organizing the information into a presentable, comprehensible form, if possible with the help of a microcomputer. (JBM)

Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…

The majority of local school districts in Pennsylvania completed reorganization during the 1965-66 school year. Since then, the Pennsylvania Board of Education has studied the reorganization problems involved in consolidating the 67 County Superintendent of Schools offices into 25 to 30 intermediate units. Funded by ESEA Title III, this study is…

Every administrator bears primary responsibility for planning the accomplishment of those objectives and activities that fall in his area. When responsibility is relatively restricted, the informal and intuitive methods that constitute "sound judgment" suffice. However, as his area of responsibility widens to include increasingly complex…