Cash budgeting concepts employed in businesses are discussed, the results of a survey of pharmacy school continuing education directors regarding their budgeting procedures are described, and suggestions on how a pharmacy school's continuing education program could be budgeted are offered. A control form for program revenues is appended. (JMD)

Categorizes corporate libraries as service organizations and discusses organizational funding of libraries and the responsibility of the librarian within this context. The use of program budgets as negotiated contracts between the library and the organization in response to budget cuts is described. (CLB)

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…

Teaching all students to high standards may not be achievable with the way the vast bulk of schools in the United States are organized and managed. Under current school structures and management practices, marginal improvements are possible; significantly raising student achievement is not. Accomplishing this requires dramatic improvements that…

The focus of this article is upon an approach to allocating educational resources which is structured to minimize existing inadequacies in distribution procedures. It also presents some practical problems encountered in initiating a new allocation procedure at the State level. (Author)

A program-based funding model is presented for the California community colleges, using five major categories of programs and services (i.e., instruction, instructional services and libraries, student services, maintenance and operations, and institutional support). Following an executive summary, section I of the report deals with the need for…

This fact sheet compares the history of fiscal resources for research and development in the Department of Education with budget histories of research and development in other departments and agencies of the Federal Government. The correspondence between administration budget requests and congressional appropriations for education research and…

This document contains the State plan designed to enable the State Department of Education to implement an adult education program in Oklahoma that will meet the critical educational needs of the adult population. Sections of the plan include purpose; state definitions; legal authority; audits, goal statement, administrative provisions;…

Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

The paper reviews issues related to the financing of special education for physically and mentally handicapped children. Considered are the following issues said to be unresolved despite improvements in special education and increases in funding: definition and prevalence of handicapped children and the nature of their service needs; service…

The proposed fiscal year (FY) 1975 budget for American Indian education for the Office of Education requests $42 million (the same amount provided in FY 1974) for the Indian Education Act. Of this total, $32 million is to be focused on special demonstration projects for Indian children and $8 million on special projects for Indian adults. These…

This annotated bibliography contains 97 entries to aid those interested in the problems and techniques of comprehensive program planning. It is designed for educators who feel that systems analysis, cost-benefit studies, and mathematical models have some relevance in the planning processes of a large school system. Three major sections are…

The methodology of costing an education program by identifying the resources it utilizes places all costs within the framework of staff, equipment, materials, facilities, and services. This paper suggests that this methodology is much stronger than the more traditional budgetary and cost per pupil approach. The techniques of data collection are…

Identifies school financial planning techniques suitable for rural schools districts. Proposes a nine-step process: developing a planning policy, adopting a financial planning resolution, setting up a planning committee, analyzing district financial data, informing the public, developing the plan, presenting it to the public, amending and adopting…

This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…