Many educational administrators are skeptical of school district attempts to use the planning-programing-budgeting systems (PPBS) tool. This skepticism seems, in large part, to be the result of two factors: (1) A general lack of understanding of the concrete operational steps involved in the implementation of PPBS, and (2) a feeling that the qualitative nature of educational objectives would inhibit the utility of such a tool in educational administration. A review of the Federal Bureau of the Budget Guidelines concerning PPBS implementation in Federal agencies coupled with an analysis of PPBS staffing requirements should help the administrator understand the process of practical implementation. The generally positive evaluation of the contributions of PPBS made by administrators of such Federal agencies as the United States Information Agency, the Agency for International Development, the State Department, and the Peace Corps serve as evidence of the utility of PPBS in organizational units faced with the difficulties of measuring qualitative objectives. The experience of these agencies may encourage school districts to experiment with PPBS. (JH)