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;…

Results of a program review of intercollegiate athletics in the State University System of Florida are presented. The study covered program history, mission and purpose, compliance with regulations, budgetary and financial matters, organization, accountability, student-life issues, and registration/class-scheduling/grading. The nine institutions…

The study by the Educational Priorities Panel, a coalition of 25 parent and civic organizations serving as an independent fiscal watchdog over New York City's Board of Education, examines the expenditures of the special education budget. Findings and recommendations are presented for each of four chapter topics (sample recommendations in…

Concepts which are salient features of the systems approach do not appear to have permeated school administration beyond the threshold of awareness. Confusion among administrators as to the meaning and potential of the systems approach can be partly attributed to its overzealous adherents, semantic difficulties among experts, and its application…

The nature and extent of systems analysis in education is discussed in terms of the following specific applications: (1) Instructional systems where the concern is with the components of the system (e.g., teachers, students, material to be taught, or audiovisual systems) and their interaction in the learning process, (2) project management systems…

In April 1972, the New England Program in Teacher Education (NEPTE) announced the granting of a "Chair" for a New England teacher. The Mary Gresham Chair carried with it a grant of $100,000 to provide the richest possible learning resources for children. The award was made to Robert Gillette, an English teacher from Fairfield, Connecticut. It…

Although the program-planning-budgeting system (PPBS) has been used in higher education to improve planning, budgeting, and decision making, examination had not been conducted to determine if the technique was consistent with planning, budgeting, and decision-making "theory." This paper reports the findings of such a theoretical…

Program budgeting is an extension and refinement of budgeting processes developed during the last half century. The purpose of this paper is to investigate the theory, philosophy, and techniques of this new process, and to develop a conceptual framework for its use. An account of the historical development of Planning Programming Budgeting Systems…

Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated…

The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…

Selected budget formulas currently in use for university operations are described as a background for examining a budgetary model that would provide for the integration of separate formulas. Data on the formulas were collected from states with system-wide coordinating boards that are responsible for budgetary reviews. The most common formula…