Argues that in a planning, programing, budgeting system (PPBS), planning and programing must come first and jointly. As a result of this mix, the author contends, a new form of budgeting develops that unifies goals, programs, and costs, showing both interrelationships and cross-effects. Describes a school district's application of this form of…

This booklet contains the material used at a planning session of the Citizens Advisory Committee of the superintendent of schools held in conjunction with the district's Title III project entitled, "Building a Comprehensive Planning System Model with EPPBS." The purpose of the material is to provide the educational decisionmakers with…