This document records testimony from a hearing before the Committee on Education and Labor to examine the policies and priorities of the United States Department of Education. Member statements were presented by: (1) Honorable Robert C. Scott, Chairman, Committee on Education and Labor; and (2) Honorable Virginia Foxx, Ranking Member, Committee on…

Article looked at the humorous side of budgeting with the accent on atmosphere and wry use of language. (RK)

After discussing and analyzing three available alternative budgeting approaches, including incremental, program budgeting, and zero-based budgeting, this article suggests the criteria necessary for a newly adapted system and contends that a program budgeting system would serve most effectively. (DS)

Article presented excerpts from a recent address by Dr. Edward J. Bloustein, President of Rutgers University, on program budgeting and educational accountability. (Editor/RK)

Recently the public has grown increasingly verbal, through its elected representatives, in demanding some evidence of the effectiveness and efficiency of the institutions of higher education. This has resulted in tighter restrictions on the educational dollar, causing most administrators to look for ways to become efficient as well as effective in…

A look at cost-effectiveness as the major characteristic for which to develop a forecasting method, because it encompasses concerns of most educators. It indicates relative costs and relative effectiveness, and provides a rational basis for optimal resource allocation. (Author)

A basic look at zero base budgeting and some of the reasons for its use in education. (Author)

Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)

Systemwide program budgeting, resource allocation, and evaluation are inconsistent with local control over the design and implementation of educational programs. (HMD)

The need for higher education programs is being challenged, and unit cost studies may become an integral part of the funding process for junior colleges. This paper describes the major tasks in a cost study and reviews the problems encountered in the unit costing efforts. The main tasks are: (1) identifying units of measurement (the language used…

A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

Authors explain the importance of Program Planning and Budgeting Systems and how occupational program managers can use this technique in education. (Editor)

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 assumptions and the expectations of the budgeting systems in higher education are presented in an attempt to clarify the magnitude of the task of setting up a budgetary methodology. The assumptions of effective budgeting should be identical to the purposes of the institutions that are served. Developing a system around the acquisition,…

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)