With the introduction of zero-base budgeting (ZBB), the district took a major step toward providing more and better information on which to base allocation decisions. This manual provides an overview of the complete process to be used in formulating the budget for the second fiscal year during which ZBB is to be used. The formulation of decision…

This study considers the implementation of parent choice and parent information in the Alum Rock demonstration as a case study in organizational response to innovation. Analysis of the implementation process focuses on two dimensions: the division of the implementation process into three phases--initiation, implementation, and…

The latest budget technique requires that the administrator identify all programs under his control, evaluate each in terms of cost, indicate merits and alternate solutions, rank programs according to dollar costs, and finally prioritize his programs according to assessed needs. (Author/MLF)

Examples of the decision package mentioned in the previous issue in an article "Zero Base Budgeting." (MLF)

Zero-base budgeting (ZBB), a systematically structured approach to budgeting, has the potential to improve policy attainment, resource reallocation, program review, and information systems. Some 300 businesses, a dozen states, one municipality, and one school district in the United States have operationalized the concept. Many private and public…

Program objectives and fiscal accountability were combined as program budgeting was developed in a local school district. This approach to budgeting increased staff involvement, emphasized the system approach, and improved communications. The budget development process is described and documented through one school year. (Author/DW)

Decentralizing educational budgets allows the disbursement of funds aimed at maximizing student development. Three strategies for decentralizing budgets are program budgeting, which eliminates line-item budgeting and allows administrators to address questions regarding the relative value of educational programs; zero-based budgeting, which allows…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

These materials from Beaverton Schools, District Number 48 (Oregon) provide an annual program review process within the context of the regular planning and budgeting processes. Information obtained from the review process (an analytic and decision-making process) is intended to serve as a basis for determining what program levels should be…

The focus of this article is upon an approach to allocating educational resources which is structured to minimize existing inadequacies in distribution procedures. It also presents some practical problems encountered in initiating a new allocation procedure at the State level. (Author)

This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…

The paper presents a model to assist administrators of special education programs for multiply handicapped children in making budgetary decisions and in evaluating therapy programs. The model's use requires that the efficiency and effectiveness of the various therapeutic services be measured and that the service needs of the multiply handicapped…

The Portland Public Schools have developed a model to evaluate support services of the system. Services rendered are defined by goal statements and evaluated by recipients of the services. A computer-based system maintains the service goals of each support unit, selects goals, prepares an appropriate questionnaire for each of 66 different groups…

Collective bargaining to establish salaries, benefits, and working conditions for public school employees is now an institutionalized fact of life in California. Virtually all public school districts participate in collective bargaining. School districts can implement most new laws--from class-size reduction to teacher evaluation--only after they…

The School Planning, Evaluation, and Communication System (SPECS) is an overall design for districtwide program assessment and development. It is both a way of interrelating planning and evaluation of individual programs and a way of comparing the outcomes of all district programs with the district's community-defined educational goals. Component…