School-based budgeting decentralizes fiscal decisions and is usually adopted as part of a comprehensive school-based management plan. The practice requires cooperation, particularly from the school board, superintendent, and principals. The purpose of school-based budgeting is not to reduce costs but to improve school productivity by altering…

This digest examines a completed pilot program in performance-driven budgeting (PDB) in the New York City public-school system. PDB links school-level budgeting and school planning; that is, decisions about resources must be aligned with school-developed instructional-improvement plans. The digest highlights how PDB came about; its primary goal;…

The state-of-the-art of financial analysis for academic units within institutions of higher education is evaluated with attention directed to: how the cost of an academic unit is determined, how revenue is identified with academic units, how costs are analyzed, how revenues and expenditures are projected, and how the financial efficiency of an…