This paper discusses improving the budget control process for a community college by use of program cost accounting. The authors suggest that adoption of such a program will improve resource allocation and program evaluation, aid planning, and better inform the public about the purposes, costs, and results of school programs. (JG)

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

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…

This manual discusses the basic concepts of planning, programming, budgeting systems (PPBS) and outlines an approach for implementing PPBS that is consistent with the mandate of the 1971 Indiana General Assembly. The manual is intended to be the first step toward statewide implementation of PPBS in Indiana. The manual is organized in numerous…

This book examines the audit and accountability environment of public education. It provides the reader with an assessment of the current status and future potential of audits of State and local education agencies (SEAs/LEAs) and makes suggestions and recommendations for both auditors and educators. An in-depth review of the development of…

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)