Head Start programs in many of the states with higher rates of children living in poverty have received less per-child funding allocations than programs in states with lower rates of children living in poverty for years. Further, the educators who teach these children are vastly underpaid, and their pay is also inequitable among states and…

Describes a planning and accounting system that has resulted in improved costing and planning in a mental health clinic. (Author)

Implementation of a systematic approach to allocation of limited resources for the accomplishment of priority objectives for the St. Louis Park Public Schools (St. Louis Park, Minnesota) was established in 1986, in an effort to provide enhanced, understandable financial reporting and to demonstrate that school district resources are being used to…

Examined (1) whether educational opportunity programs (EOP) designed for disadvantaged students were proactive or reactive in their responses to students' needs, (2) whether institutions "institutionalized" this support by providing funds from the base budget, and (3) the degree of institutional funding before and after Federal monies were made…

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

Decentralizing educational budgets allows the disbursement of funds aimed at maximizing student development. Three strategies for decentralizing budgets are program budgeting, which eliminates line-item budgeting and allows administrators to address questions regarding the relative value of educational programs; zero-based budgeting, which allows…

This conference paper discusses the role of the Planning, Programing, and Budgeting System (PPBS) in planning for educational programs. Proper PPBS analysis includes (1) correct problem definition, (2) consideration of alternative solutions, (3) ascertainment of peripheral effects of the alternatives, and (4) estimations of the cost and…

This newsletter summarizes the debate on the use of state-level initiatives as levers to effect fundamental changes in higher education. It provides several perspectives on the use of incentive/enhancement programs to achieve state higher education goals. The concept of budgetary leverage is outlined, and the growth in enhancement programs…

This study, based on research by UNESCO's International Institute for Educational Planning, deals with a prime contemporary problem, that of how to provide better education to more people in the face of tightening budgets, escalating costs, and educational conservatism. The authors contend that the imaginative use of cost analysis can be a…

Describes two types of program budgeting that were well received in the literature of the 1960s and 1970s. The results of a survey which examined the impact of zero-based budgeting (ZBB) and planning-programming-budgeting system (PPBS) on library budgets are presented, and potentially useful aspects of program budgeting are identified. (CLB)

The purpose of this study was to determine if the fiscal year 1972 funding of vocational and technical education by the Illinois Division of Vocational and Technical Education had changed from the inefficient funding patterns previously investigated for fiscal year 1971. The conclusions of the 1971 study were that the funding was not economically…

The paper presents a model to assist administrators of special education programs for multiply handicapped children in making budgetary decisions and in evaluating therapy programs. The model's use requires that the efficiency and effectiveness of the various therapeutic services be measured and that the service needs of the multiply handicapped…

Planning-programing-budgeting systems (PPBS) have borne few of the fruits that many claimed they would. This is partly due to the five following widely held misconceptions about PPBS: 1) that PPBS is primarily concerned with budgeting; 2) that PPBS should displace instructional goals; 3) that it is not necessary to attend to all elements of PPBS;…

Interest in the Planning, Programming, Budgeting System (PPBS) has waned over the last five years for several reasons. Early rhetoric about PPBS obscured its true character and promised more than it could deliver. Initially, few had the competencies needed to implement it. It is often wrongly believed to be solely a budgeting system. Finally,…

Recommendations, conclusions, and position papers based on the results of a diagnostic survey conducted six states and 11 communities are reported. They concern: (1) identification of the objectives and goals of occupational education; (2) structuring of alternative programs to achieve them; (3) cost-benefit analysis; and, (4) projections of…