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 specific procedures to be followed in its implementation. This procedures manual includes a suggested work schedule and samples of forms, worksheets, and reports. Appendixes contain school district data and information file requirements, a general method of estimating future school enrollments, a survey of secondary school course offerings in 1968-69, and a methodology of revenue forecasting in education. The procedures manual that includes this information for intermediate units is EA 002 751. Other related documents are EA 002 752 and EA 002 754. (DE)