In 1965-66 most local school districts in Pennsylvania completed reorganization by consolidating 67 county school offices into 25 or 30 intermediate administrative units. This document presents the results of various task group activities and projected activities to develop a "generalized" educational planning, programing, budgeting system (PPBS) that can be effectively utilized by these intermediate units. The PPB system in this study assists intermediate unit administrators by presenting information regarding the implications, costs, and benefits of alternative courses of action relevant to resource allocation decisions. The system development from planning and design stages to full implementation and technical and information system development activities are described. Related documents are ED 043 930 and EA 003 898. (Author/RA)