The planning, programming, budgeting system (PPBS) is an instrument to help policy-makers assign priorities and allocate resources. It does not seek to computerize what is essentially a political process, nor is it intended that the statisticians and cost accountants take over functions that properly belong to the political decision-maker. PPBS is…

Federal guidelines and pressures for accountability make it essential that more and better planning management information be made available concerning the delivery of day care services. With the existence of a fully developed and operational system, planning and management of resource allocations can be made that can lead to an improved quality…

The purpose of this handbook is to help clarify some of the procedural aspects leading to implementation of a program budgeting system and thereby assist those boards of education and administrators contemplating installation of program budgeting and, ultimately, a comprehensive program, planning, budgeting, system within their districts. The…

The conference, which brought together key leaders from other States to share their experiences with year-round education, focuses on key issues raised during an earlier national conference on the same subject. Some of the topics highlighting conference speeches were: year-round education in transition; analyses of quality education, living…

The National Center for Education Statistics commissioned the papers in this publication to address education-finance issues of interest to the education-finance community. Although teacher salaries rose between 1980 and 1997 by 120 percent, that is only equal to a 19 percent increase after removing inflation, or a little over 1 percent per year.…

Resources necessary to maintain a valid information dissemination system for the Teacher Corps are identified in this report. Emphasis is placed upon practical cost-effective mechanisms that may be employed in extending educational improvements developed by the Corps. Previous studies have indicated that most Teacher Corps projects will need…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

Planning, Programming, Budgeting System (PPBS) includes concepts and techniques for resource allocation decision making for rational and effective programming. Most federal agencies use PPBS for the development, analysis and presentation of resource needs. Traditional methods of budgeting focus primarily on resource inputs; PPBS focuses on both…

Congress has chosen to allocate by formula the compensatory education funds in Elementary Secondary Education Act Title I down to only the county level. From the county to the local school district the state may choose any option or allocator deemed consistent with the overall objective of concentrating the funds in districts with a large number…

The case studies of performance budgeting for higher education by Hawaii and Washington illustrate the issues and obstacles involved in new approaches to accountability. Issues covered: development of performance measures, aggregation and analysis, quantitative v qualitative measures, performance measures and responsibility accounting, and…

This document presents in detail the master plans for the 1983-84 school year of the District of Columbia public schools. Priority areas were identified as instruction, management improvement, planning, quality assurance, resource development, and community relations. General statements of long-range objectives and achievement indicators are…

A questionnaire distributed to part-time recreation directors in Wisconsin identified training needs and formed the basis for this manual. The workbook-like format was designed to facilitate self-directed study by recreation directors. The first chapter summarizes the results of the questionnaire and presents statistical data, noting the…

Based on a study of the component parts of the mental health continuing education system, this publication presents guidelines for the following fiscal functions: determining funding needs, obtaining funds, budgeting funds, expending funds, and cost accounting. In addition to considering these components, the guidelines explore principal issues in…

Recent efforts at Georgetown University to formulate financial models to assist in staffing and allocation decisions are described. The analysis considers a departmental model that has been developed, a program model that is being designed, and the potential uses and misuses of the models. Both models use historical data and do not attempt to…

Plant operation currently consumes about 8 percent of an institution's budget (10-12 percent is not uncommon), of which half is expended on energy. In addition, the deferred maintenance of existing plant, a measure by which many institutions balanced their budget or minimized their deficits, can no longer be postponed. Nationally, an estimated $22…