This document was prepared in response to the 1973 Minnesota legislature request to "prepare a detailed plan for a fiscal accounting and reporting system of program expenditures for elementary, secondary, and area vocational schools." The plan addresses the organizational and procedural changes, financial resources, and time necessary to…

The significance of a planning-programing-budgeting system for educational use lies in its ability to improve educational planning and cost effectiveness. As part of the Western New York PPBS project, a model for implementing PPBS in districts of fewer than 25,000 students was developed and tested. The completed model consists of three components:…

This document (1) describes current PPBS techniques and their limitations for planning and budgeting in public higher education; (2) presents suggestions for PPBS applications in higher education systems, with emphases on the problems of identifying objectives, evaluating effectiveness, and structuring the program budget; and (3) analyzes the…