A conceptual design is presented for a planning, programming, budgeting system (PPBS), which provides the information necessary for--(1) planning educational programs that will meet the needs of the community, and (2) choosing among the alternative ways in which a school district can allocate resources to achieve its goals and objectives. The PPBS described in this manual has been developed to assist California school districts achieve a more effective and efficient utilization of available resources--money, manpower, and materials. It provides the means for systematically analyzing district needs in order to determine the most effective allocation of available resources, and for assessing the accomplishment of state and district objectives. A bibliography is included. (FS)