Developed during World War II, the systems approach evolved rapidly after the war into several new phases, one of which is program budgeting. There is no clear set of rules constructed along do-it-yourself lines associated with the systems approach. There are, however, general procedures which are to be followed. The first step, defining the…

A program budget is an alternative to the traditional line-item budget. Such a budget would interpret the expenditures of the school system in terms of the programs the school system provides rather than in terms of the resources it utilizes. This report outlines a structure for such a Program Budget System (PBS) in the Worcester, Massachusetts,…

A survey of 125 school systems in the United States was conducted to investigate methodologies used for developing needs assessment programs at a local level. Schools were asked to reply to a questionnaire which attempted to detail and identify how needs assessment programs are set up, what methodologies are employed, the number of resultant…

This booklet is a simplified guide for program planning and is intended to complement a somewhat lengthier companion booklet on program evaluation. It spells out in outline fashion the basic elements and steps involved in the planning process. Brief sections focus in turn on different phases of the planning process, including problem…

President Carter's approach to financial management is discussed as it applies to the trend of returning greater numbers of exceptional children to the instructional mainstream. (SBH)

PPBS not only enables improved accountability, but also helps the school administrator exert true educational leadership. (Editor)

This article discusses the importance of budget monitoring in fiscal management; describes ways in which computerized budget monitoring increases accuracy, efficiency, and flexibility; outlines steps in the budget process; and presents sample reports, generated using the Lotus 1-2-3 spreadsheet and graphics program. (IAH)

This issue of "Legislative Review" takes a look at the news in higher education from March 02 to 06, 2009. This Legislative Review reports that: (1) HB 1487, a bill prohibiting expenditure of federal economic stimulus funds unless appropriated by the Legislative Assembly, was heard in the Senate Appropriations Committee Monday, March 2;…

How to get the most equipment flexibility when buying on a limited budget. (Author)

This document presents witnesses' testimonies and prepared statements from two of three Senate hearings called to examine budget issues affecting the Medicare, Medicaid, and Maternal and Child Health Block Grant programs, including changes in the Medicare program necessary to reduce spending in accordance with the budget resolution and expansions…

Information in this booklet was obtained from a survey questionnaire completed by individual municipal parks and recreation agencies throughout the Commonwealth of Virginia. An overview is presented of parks and recreation agencies in the state with respect to such issues as budget strategies, personnel, use of volunteers, salaries, citizen…

To encourage greater cooperation and communication between institutional researchers and college and university business officers, institutional researchers are provided with information necessary for understanding institutional budgets. The structure of the budget is presented in terms of six separate funds which comprise the budget--current,…

A review and general discussion of quantitative and qualitative techniques for the analysis of economic problems outside of education is presented to help educators discover new tools for planning, allocating, and evaluating educational resources. The pamphlet covers some major components of cost accounting, cost effectiveness, cost-benefit…

This paper reviews some of the weaknesses in the present account classification system for public schools (the minimum function-object account classification system) and suggests a three-dimensional expenditure classification system to replace it. These three dimensions are: (1) The "type-of-school" dimension which considers such information as…