The purpose of the study was to determine and compare the judgments of the non-teaching administrators, teaching administrators and teachers regarding the effectiveness of Planned Program Budgeting Systems in the three pilot New Jersey Districts.A questionnaire based on the goals identified in the New Jersey Program Budget Guide, was developed for the study. Fifty questions divided into five categories, needs assessment, consideration of alternative programs, determination of financial need for preferred alternatives evaluation of performance in each program, and process, were developed. Two field tests were conducted.Data were treated in two ways. The frequency and percentage of responses to each item was counted. Based on these data, three questions concerning administrators' and teachers' judgments of the extent and effectiveness of PPBS were answered.Second, the chi-square test of independence was applied to each of the fifty statements in the questionnaire to determine the rejection or non-rejection of the null hypothesis:No statistically significant difference exists among the judgments of non-teaching administrators, teaching administrators and teachers regarding the effectiveness of Planned Program Budgeting Systems.The p = .05 level of significance was used to determine rejection or non-rejection of the null hypothesis.Summary of the ConclusionsGenerally non-teaching administrators, teaching administrators and teachers, have different judgments regarding the extent and effectiveness of PPBS. No consistent agreement or disagreement existed between any two of the groups.Selected FindingsThe chi-square test of independence (p = .05) was applied to each of the fifty questions. The null hypothesis was rejected for thirty-eight statements and not rejected for twelve statements.Selected Recommendations1. A better communication system between non-teaching administrators, teaching administrators and teachers regarding the various processes and procedures needed to make PPBS effective, should be strengthened.2. In-service workshops should be conducted for each of the groups to clarify the role of each group and to inform and discuss with each other problems that occur with the ongoing process of PPBS.3. Teachers in all the schools should be informed of the procedures of PPBS and should participate in the various facets of the program.Selected Recommendations for Further Study1. Conduct a follow-up study to determine the progress made in the implementation of PPBS after a three-year period in the three pilot New Jersey districts.2. Develop and test an instrument which would determine the effectiveness of PPBS in school districts.3. Conduct a study comparing the judgments of the educators in the pilot districts in New Jersey with the judgments of the educators in pilot districts in another state.