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…

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

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)

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

Presents the rationale for California's consideration of a program planning budgeting system and the political reasons for its decline. (DW)

Reviews the basic rationale and elements of Planning, Programing, Budgeting Systems (PPBS) and discusses the value of PPBS as an administrative control system for implementing educational policy. (JG)

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…

The Alabama Education Study Commission conducted a five-year project to find adequate measures of accountability for schools. The result, developed, implemented, and tested in 11 school districts in Alabama, was a Program Management and Budgeting (PMB) system combining elements of zero-base budgeting and management by objectives. PMB has the…

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

A management-by-objectives project designed to provide a rational basis for implementing a programming-planning-budgeting evaluation system in the school district is summarized. The project goal was to design and implement an accountability model utilizing participative management as a tool for development. Three organizational phases involved in…

This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…

This digest examines a completed pilot program in performance-driven budgeting (PDB) in the New York City public-school system. PDB links school-level budgeting and school planning; that is, decisions about resources must be aligned with school-developed instructional-improvement plans. The digest highlights how PDB came about; its primary goal;…

To investigate school districts' responses to fiscal constraint, this study examined the relationship between districts' expenditures per student and allocations of funds to instructional, support, and administrative costs. Budget allocations, as indicators of the districts' priorities, were compared for 1978-79 and 1981-82 in 46 Oregon school…

Presented in this report is a study of the North Carolina school finance system and related areas and recommendations for assuring more equitable financial support for an equal educational opportunity for every child in the State. An overview of the Commission's study is provided. Certain aspects of the public school system in North Carolina are…