Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Data from two studies of evaluation budgeting practices are presented to determine how resources are typically allocated across budget categories in evaluation studies. A common pattern showed these allocations: (1) 61 percent to personnel; (2) 13 to 14 percent to overhead; and (3) 15 percent to all other categories. (Author/LMO)

A study of six paired schools in Prince William County, Virginia, involving schools at the elementary, middle, and high school levels operating on traditional and on year-round plans, revealed that given established attendance boundaries the schools were not operating at sufficient capacity to reduce costs through year-round operation. This report…

Data from two studies on evaluation budgeting practices are presented. In the first study, estimated budget figures are provided for formative and summative evaluations by 29 state education agency evaluators. In the second study, initial budget figures, final costs, and study characteristics are abstracted from the records of 85 evaluations…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

The purpose of this report by a panel of school finance specialists appointed by the governor to guide a budget study in New York State is to summarize studies on the existing apportionment system of public school aid and to suggest short-term steps for improving the equity of the present system. Parts 1 and 2 discuss the present operating aid…

This handbook provides information that administrators of maintenance and operations in California schools can use in systematically planning and scheduling school facility support services. The first unit, chapter 1, is designed to help members of school district governing boards establish board policies, regulations, and procedures. Topics…