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…

The manual is the result of several years' effort toward developing a methodology to depict program resources-funding. The guidelines were developed based on a 1975 feasibility study and tested in seven medical colleges. It is hoped that the guidelines will be useful in analyzing the fiscal mechanisms for funding of the individual resources…

This document is one of five manuals designed to improve management practices in Ohio two-year colleges. Chapter I is introductory and discusses the role of program budgeting in higher education, its objectives, management, and development. Chapter II presents the steps to be taken in developing a program budget--identifying goals and objectives,…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

Based on a study of the component parts of the mental health continuing education system, this publication presents guidelines for the following fiscal functions: determining funding needs, obtaining funds, budgeting funds, expending funds, and cost accounting. In addition to considering these components, the guidelines explore principal issues in…

As Proposition 13 necessitated more drastic curtailment of expenditures than had been anticipated when the modified zero-based operational plan for 1978-79 was devised, the budget development procedure was revised for 1979-80. The process is divided into three phases: educational programs, district fiscal plan, and the operational plan. This…

One of three supplements which accompany chapter 1 of "Mountain-Plains Handbook: The Design and Operation of a Residential, Family Oriented Career Education Model" (CE 014 630), this document contains specific information concerning the start-up plan and operational budget of the executive division. The following areas of the program are…

This second in a series of nine learning modules on instructional management is designed to give secondary and postsecondary vocational teachers general information and basic principles concerning responsibilities in handling and reporting financial matters. It also describes some generally useful procedures and forms for recordkeeping.…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this user's manual presents an overall conceptualization of the model and briefly describes each dimension. The data elements, organized into data collection instruments and recommended procedures,…