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 materials in the document report on the development of a program planning budgeting evaluating system in the Dade County, Florida, public schools. Materials cover the development and design of the system from its inception and implementation in the winter and spring of 1971. The project chronology and the program structure and the management…

This report describes the APL (Accountable unit, Program, and line item) budget system, a computerized three-dimensional program budget system that has been implemented in the Cambridge (Massachusetts) School Department. Various chapters discuss the differences between traditional budgeting and program budgeting, present an overview of te APL…

In the past, organizations have had problems during the implementation phase of Program Planning Budgeting Systems (PPBS). Under the approach developed by the Educational Management Development Center (EMDEC), several school systems develop similar PPB systems, with EMDEC as the coordinating hub. District personnel are first familiarized with the…

A program structure relates objectives and activities by identifying and measuring objectives (including all activities) and by allowing for growth. The process of program structuring categorizes the activities of education into programs according to their contribution to meeting education objectives and provides a format for the program budget.…

This presentation comprises the results of a symposium designed to examine some critical PPB implementation problems, suggest alternatives to some current practices in educational program budgeting, reply to some criticisms of the effectiveness of program budgeting as a resource allocation and planning tool, and to consider the future role of…

Program budgeting is an effective tool in helping school administrators and faculty to draw up budgets which reflect their own needs and those of their clients. The "systems approach" can be used to draw up a program budget systematically. Part I outlines systems concepts and the systems approach as they can be applied to education. Also, the…

This long-range system entails the development of programs in the areas of educational goals and objectives, accounting and budgeting, and curriculum design. Ongoing programs of implementation and evaluation are an important feature. (DLG)