The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…

This document describes efforts to develop a planning-programing-budgeting system in a Kenosha, Wisconsin, school district of medium size. The PPBS is to be implemented in two phases: (1) an experimental program-oriented budget for the 1970-1971 school year, and (2) a 5-year plan to reevaluate and develop a program structure and program goals for…

The 34 state-assisted universities and 2-year institutions in Ohio are jointly undertaking a broad program of management improvement that includes 5 specific areas: institutional planning, program budgeting, personal management, student records, and data processing. (Author/PG)

Discusses the role that information resource management (IRM) plays in educational program-oriented budgeting (POB), and presents a theoretical IRM model. Highlights include design considerations for integrated data systems; database management systems (DBMS); and how POB data can be integrated to enhance its value and use within an educational…

This document details a semiautomated PPB system developed in an ESEA Title III project, Intermediate Unit Planning Study, for use in Pennsylvania (see EA 002 750). Two semiautomated versions were developed, both dependent for calculation on the use of electronic data processing equipment. This is a documentation manual for the first of these…

Two distinct types of planning-programing-budgeting systems (PPBS) have been developed in the ESEA Title III, Intermediate Unit Planning Study, for use by intermediate units and by school districts in Pennsylvania (see EA 002 750). The first type is detailed in EA 002 751 and EA 002 753 and is referred to as the manual version. The second type is…

Educators must recognize the inadequacies of their planning, programing, evaluation, and budgeting systems. When these are redeveloped, PPBS will produce the cost/effectiveness data they are really capable of. (WM)

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

This document details a PPB system developed in an ESEA Title III project, Intermediate Unit Planning Study, for use in Pennsylvania (see EA 002 750). This manual version can be manually calculated with a desk calculator. Reported in this document, for use by school districts, are background information, major elements of this PPB system, and the…

Planning, Programming, Budgeting Systems (PPBS) provide a new approach to the optimum use of limited school system resources in improving the learning process. In conjunction with Management Information Systems (MIS), PPBS is a tool which school officials can use to communicate to taxpayers the necessity for current school programs and the manner…

Two distinct types of planning-programing-budgeting systems (PPBS)--manual and semiautomated--have been developed in the ESEA Title III, Intermediate Unit Planning Study (see EA 002 750). The PPB systems are for use by intermediate units and by school districts in Pennsylvania. The first type is detailed in this document and is referred to as the…

A management data base is seen as essential for a management information system, program budgeting, program costing, management by objectives, program evaluation, productivity measures, and accountability in institutions of higher education. The necessity of a management data base is addressed, along with the benefits and limitations it may have…