PPBS is a system which integrates the functions of planning, programming, budgeting and evaluation. The PPB System is designed so that there is a logical sequence to these functions and their interrelationships are explicitly defined. The most outstanding feature of PPBS is the necessity of focusing very sharply on what should be accomplished by an organization. This manual includes the uniform program structure, descriptive information, procedures, and definitions which each community college in Florida will use to develop its program planning and budgeting systems. It also specifies the information which must be reported so that a comprehensive plan for the system of community colleges can be developed. The manual is intended to be used as a broad framework for the development of a college PPBS. Following an introduction defining the need for a new system, purpose of the manual, and the goals and major components of the PPBS, these topics are discussed: (1) the community college program structure--rationale, use, organization, coding, and two perspectives needed to plan the instruction program; (2) program descriptors--difinition and use, categories used for planning and reporting, and program descriptors used for planning and reporting; (3) the program plan and budget--purpose, the planning cycle schedule, the program budget, and the program plans; and (4) glossary of PPBS terminology. (Author/KM)