A gulf exists between what is known about administration and how this knowledge is used to improve administrative practice. A pilot project, to provide one bridge from theory to practice through an operational model, applies systems analysis to the administration of school districts. The completed operational model, developed in the Maryvale school district in Erie County, New York, explains detailed subsystems for implementing a comprehensive planning-programing-budgeting system (PPBS). It is designed for application in districts of less than 25,000 students in western New York State. (Author/RA)