The Comprehensive Objectives Accounting System (COAS) is a program for establishing performance objectives for educational personnel, evaluating performance, and providing rewards for exemplary performance. The program is long-term, flexible, requires mutual agreement concerning objectives between individual employees and their supervisors, allows for coordination among the objectives of individuals within the organization, and permits involvement of all personnel. Remuneration under COAS is of two types: for objectives specified as requirements of the position according to school board policy, satisfactory performance should result in cost of living increases; for objectives adopted individually, extra pay should be tied to the degree to which these individual objectives are met. In addition to providing an overview of the program, this booklet presents a calendar for program implementation, a glossary, a list of references, and examples of forms that can be used during the objective-setting process. (PGD)