The purpose of this study is to evaluate the degree to which the Selective Abandonment budget process objectives were achieved by analyzing stakeholder perceptions. Use of this evaluation may enable the district to become more effective, efficient, and more fiscally responsible when developing future program budgeting plans. Program evaluation was…

Based on one educator's interactions with writing center personnel over the past dozen years--and not based on empirical research--the following are among the most common perceptions that writing center personnel hold with regard to central administration: (1) central administration prefers to keep writing centers powerless and marginalized; (2)…

Administrators in higher education feel mounting pressure to link planning and budgeting as resources become more scarce and environments more uncertain. Instead of turning to theoretically prescribed planning/budgeting systems as solutions, microeconomics provides a means of thinking about individual consumption that helps shed light on the…

A PROGRAM BUDGET IS A POLICY AND PLANNING DOCUMENT WHOSE GOAL IS TO DEFINE PROGRAM ELEMENTS AT AS HIGH A LEVEL OF AGGREGATION AS POSSIBLE WHILE REMAINING CONSISTENT WITH A DESIRABLE LEVEL OF HOMOGENEITY. THERE ARE THREE MAJOR PHASES OF PROGRAM BUDGETING--PLANNING, PROGRAMING, AND BUDGETING. DISCUSSIONS OF A UNIVERSITY BUDGET, DECISION MATRICES IN…

Author gives some indications that PPBS can be a useful tool in promoting efficiency and accountability. (Author)

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)

This paper offers a look into the future of educational program auditing and presents a detailed discussion of the notion of a districtwide educational audit. To date, virtually all program audit activities have occurred as a result of specially funded State or federal education programs. Once the program ends, or changes its requirements, the…

This document discusses planning for educational development by means of a Planning, Programming, Budgeting System. A PPB system is defined and its basic operation is described. Various ways in which the broader purposes of governments may be classified in terms of their objectives are presented with emphasis on how the learning objective might…

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)

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

New responsibilities and changed behavior are demanded from the principal when the school itself does its own budgeting. (Editor)

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…

THE EFFICIENT USE OF THE UNIVERSITY'S LIMITED FINANCIAL RESOURCES INVOLVES ADMINISTRATIVE DECISIONS THAT SPREAD ACROSS THE SPECTRUM OF CHOICE. THE PURPOSE OF THIS PAPER IS TO IDENTIFY BASIC CONCEPTS INVOLVING THE ALLOCATION OF FINANCIAL RESOURCES. THE BUDGET IS EMPHASIZED AS A TOOL WITH WHICH THE DECISIONMAKER CAN FOCUS AND SHARPEN HIS GRASP OF…