Planning Program Budgeting Systems (PPBS) rest on the assumption that decision-making and resource allocation can be managed more efficiently when information about educational processes is collected uniformly and aggregated systematically. The School Planning Evaluation and Communication System (SPECS) conforms to this conception of PPBS as a purposive managerial system. Although the primary purpose of the SPECS project in South Lane School District was developmental, a limited study of teacher attitudes was carried out in each of the first three years of implementation. Both informal discussion with teachers and survey results showed the existence of three groups: those who were strongly pro-SPECS (approximately 45-50 percent), those who were strongly anti-SPECS (approximately 25-40 percent), and those who were apparently indifferent (approximately 15-25 percent). With one exception, there was little real change in teachers' perception of SPECS-related problems between 1971 and 1973. Furthermore, there was little change in teachers' views of SPECS' impact on organization, supervision, and administrative receptiveness within the district. (Author/JG)