California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

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

This chapter of "Principles of School Business Management" analyzes the types of budget preparation that are used in school districts across the United States. The chapter proposes as a basic premise that the budgetary process is inherently political, and states that some budgeting methods may provide more useful political information…

A general example of a computerized program budgeting model includes the major elements along with the primary benefits. Names are provided of contact persons at six school districts that have implemented this type of program. (MLF)

The zero-based curriculum model can help school boards and administrators make decisions about what to keep and what to cut. All instructional programs are ranked and judged in categories ranging from required to optional. (MLF)

Establishing a district's gifted education program involves (1) building support among other administrators, (2) involving teachers, (3) planning the program through a school-community committee, (4) developing a budget, (5) having principals coordinate the program, (6) maintaining parent support, and (7) not favoring the gifted program over other…

This document consists of examples of budget forms to assist school district superintendents in North Carolina in administering funds for programs for low-income students under Chapter 1 of the Education Consolidation and Improvement Act. General information is supplied on the following topics: (1) budgets; (2) amendments; (3) substitute teacher…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

These materials from Beaverton Schools, District Number 48 (Oregon) provide an annual program review process within the context of the regular planning and budgeting processes. Information obtained from the review process (an analytic and decision-making process) is intended to serve as a basis for determining what program levels should be…

Although music education's quality is outstanding, it faces serious problems that teachers and administrators should work to rectify by clearly stating goals and claims, adopting student achievement standards, and avoiding emphasizing music as entertainment--if something essential to civilization is to survive. (KS)

Identifies school financial planning techniques suitable for rural schools districts. Proposes a nine-step process: developing a planning policy, adopting a financial planning resolution, setting up a planning committee, analyzing district financial data, informing the public, developing the plan, presenting it to the public, amending and adopting…

A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

Six articles provide a basis for building intramural programs with broad appeal to students. The wide range of possible intramural activities is described, and ways to get programs started, win administrative support, prepare budgets, and plan special events days and tournaments are suggested. Educational goals of such programs are also discussed.…

This annotated model outline provides guidelines for writing a plan for using computers and related learning technologies in schools. It is consistent with the components of the Merrimack Education Center's technology applications planning process, and can be modified to accommodate additional components and special school district requirements.…