At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…

The purpose of this study is to evaluate the degree to which the Selective Abandonment budget process objectives were achieved by analyzing stakeholder perceptions. Use of this evaluation may enable the district to become more effective, efficient, and more fiscally responsible when developing future program budgeting plans. Program evaluation was…

A school district plan of functional organization is designed to integrate the functional and the organizational aspects of performance. The plan can be used to seek solutions to three basic management problems: (1) The functions which must be performed in a school district, (2) the plan of organization which should be implemented to facilitate…

This report provides a detailed description of an education program cost model designed to accept descriptions of the size and composition of resources used in a particular program and translate them into an estimate of program cost, for convenient comparison of alternatives. The model also translates ("crosswalks") the program budget…

A general example of a computerized program budgeting model includes the major elements along with the primary benefits. Names are provided of contact persons at six school districts that have implemented this type of program. (MLF)

The zero-based curriculum model can help school boards and administrators make decisions about what to keep and what to cut. All instructional programs are ranked and judged in categories ranging from required to optional. (MLF)

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Summarized are activities of the Wausau District Public Schools (Wisconsin) toward developing a model for cost efficiency analysis in special education. The model links input-output analysis and task analysis features. Introductory information includes varying impressions of cost efficiency concerns and the current status of project development.…

This manual was prepared to provide local school districts with a model to follow in implementing a local planning-programing-budgeting system (PPBS). Section I (chapters 1-4) gives the basic concepts and overall design of a PPB system for local districts. Section II (chapters 5-7) describes computations used in a semiautomated PPBS version,…

Proposed in the report is a model quantitative cost accounting system designed to help school districts gather and report data useful in determining equitable reimbursement formulas for special education as compared with general education. Included are sections on the approach and methodology used to construct a hypothetical school district,…

Part 1 of the appendix to "A Model for the Determination of the Costs of Special Education as Compared with That for General Education" contains comprehensive descriptive and statistical information on Ernstville, a hypothetical school district conceived to illustrate the operation of a proposed cost accounting system. Included are sections on…

This paper is concerned with the conceptual problems of developing an administrative planning system for local school districts. Specific planning procedures will be published later as part of a completed PPBS model. Definitions of certain concepts lead to a "Typology of Planning Behavior," which distinguishes three levels of planning…

A MODEL FOR EVALUATING INSTRUCTIONAL PROGRAMS AT THE SCHOOL DISTRICT LEVEL IS DEVELOPED. THE MODEL IS BASICALLY A DISCUSSION AND AMPLIFICATION OF THE DEFINITION OF "EVALUATION." IT CONSISTS OF SIX MAIN ELEMENTS--(1) STUDENT INPUTS, (2) FINANCIAL INPUTS, (3) EXTERNAL SYSTEMS, (4) MEDIATING FACTORS, (5) STUDENT OUTPUTS, AND (6) NONSTUDENT…

A planning model incorporating the concepts of Planning, Programming, and Budgeting Systems (PPBS) was developed in the Duluth, Minnesota public school system to assist in the consolidation of federally funded programs in the district, especially those under the Elementary and Secondary Education Act (ESEA) Title III. A cost effectiveness model…