The study enquired into the need for better methods of presenting information for decision making purposes by boards of education. Chapters I and II present some information concerning the reasons for the current trend of introducing program budgeting into the public sector. A framework of criteria was identified within which a model could be developed. The purpose of the study was to develop a model program budget which could be used by school boards in the Province of Ontario for the efficient allocation of funds in accordance with objectives and goals. Ideally the model would comply with generally accepted criteria and clearly indicate the cost of the three programs included in the study. In conjunction with senior officials of the Board of Education on whose operations the model was based, a set of educational objectives was identified. The cost of each program under study was isolated from the total of appropriations for the year 1968. Financial and enrolment data were presented in a series of tables identifying pertinent revenues and expenditures per student. A multi-year projection of enrolment, financial and other data was made to emphasize the importance of the planning process. The findings of the study are indicated below. 1. Provincial Grants could be maximized by using a program budgeting system. 2. A program budget is compatible with the present system of provincial aid to education. 3. The data now assembled for budget purposes is appropriate for use in a program budgeting system. 4. Information for developing a program budget may be obtained at reasonable cost where this information is not now available, providing the system does not attempt the ultimate, at least initially, in considering subject costs as program costs. 5. A program budget would require a decentralized approach to the budgeting process. The conclusions from the study were that a program budgeting system would be a useful tool for the administration in determining priorities and in utilizing resources efficiently. A further advantage is that such a system necessitates the inclusion of aspects which in the past have been neglected, such as the formal identification of goals. / Business, Sauder School of / Graduate

No description available.

No description available.

The major purpose of this study was to examine the implications and potentials of program budgeting for public schools. Several goals and objectives pursuant to the major purpose of the study were developed. They were: (1) to further the usage of program-budgeting concepts and terms as described and defined by Harry J. Hartley, author of Educational Planning-Programming-Budgeting: A Systems Approach; (2) to identify budgeting practices common to both conventional and program-budgeting concepts of public school budgeting; and (3) to determine whether or not selected public school superintendents used specific program budgeting practices and to determine the soundness of the specific program-budgeting practices as judged by the public school superintendents. The procedures used in the study included the following: (1) the selection of the population, (2) the development of the data-gathering instrument, (3) the collection of the data, and (4) the presentation of the data.The population of this study was comprised of seventy selected Indiana public school superintendents who administered school corporations which were of various sizes and which were located in various geographic areas in Indiana. Two criteria were used to select the superintendents: (1) that their school corporation be one of the ten school corporations having the largest average daily attendance as reported by the Indiana State Department of Instruction; or (2) that their school corporation be a member of one of the five public school study councils with headquarters at Ball State University.Data for the study were obtained from the responses to a questionnaire which included a list of statements pertaining to program-budgeting practices. The sixty statements were derived from thirty theses postulated by Hartley as a concise description of program budgeting as it should operate at the public-school level. Definitions from the glossary of Hartley's book were used to clarify the statements.The superintendents were asked to react to the statements by checking a multi-column scale, indicating whether or not they used the budgeting practice in their school' corporation and then judging the soundness of the practice whether or not they used the practice.The data were treated in two major categories. Each statement was treated separately, and the sixty statements were treated as a whole. In both categories the data were presented in raw numbers and percentages to show responses as well as similarities and differences of responses, and narration was used to report general relationships and inferences as perceived by the writer. The findings indicated the following major general conclusions to be appropriate: 1. The majority of the superintendents participating in the study indicated they used many of the program-budgeting practices described and defined in the inquiry instrument. 2. Most of the superintendents participating in this study considered most of the program-budgeting practices described and defined in the inquiry instrument to be sound budgeting practices. 3. Many of the superintendents participating in the study judged specific program-budgeting practices to be sound even though they did not utilize those practices in the operations of their schools. 4. Program-budgeting practices more directly associated with systems-analysis procedures, such as utilizing management-information systems, developing simulation techniques, programming by systematic task-sequence network diagrams and constructing behavioral-theoretical models, were not often used by the school corporations participating in this study. 5. Many budgetary methods, policies, and procedures identified as being characteristic of program budgeting were being practiced in the public schools. There is considerable overlapping of conventional and program-budgeting practices.

Thesis--University of Wisconsin. / Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 184-195).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Vita. Typescript. eContent provider-neutral record in process. Description based on print version record. Bibliography: leaves 176-181.

The problem of this study was to determine the status of program budgeting in selected Texas public schools as perceived by superintendents of those schools. The purposes were (1) to determine the implementation status of program budgeting in the major concept areas of systems analysis, multiyear planning, objective-based programs, cost inclusiveness, and administrative commitment and (2) to determine if the perception of the superintendents differed significantly depending upon the size of the school district they represent. Conclusions and recommendations for effective transition to a program budgeting system were then formulated. It was concluded from the findings that program budgeting concepts are present in all sizes of school districts surveyed; however, the data failed to reveal a fully implemented system in operation in any of the districts. The moderate level of program budgeting implementation in school districts appears to be the result of mandated utilization of the program-oriented accounting system. The program budgeting concepts other than the program budget seems to be implemented only to the degree necessary to adequately operationalize the required accounting system elements. There were no significant differences for any of the concept items relative to the size of the districts. Tire review of the literature failed to reveal significant encouragement from the state level for the full implementation of a program budgeting system in local school districts. It was implied from, the findings and conclusions that program budgeting should continue as a priority for Texas school districts, and efforts at all levels of education be expended to establish fully operational program budgeting systems in Texas school districts.

Typescript (photocopy). / Digitized by Kansas Correctional Industries

Thesis (M.S.)--Naval Postgraduate School, 2002. / Thesis advisor(s): Robert F. Dell, William J. Tarantino, Eva D. Regnier. Includes bibliographical references (p. 45-47). Also available online.

Thesis (Ph. D.)--Florida State University, 2003. / Advisor: Dr. Ricahrd Chackerian, Florida State University, College of Social Sciences, School of Public Administration and Policy. Title and description from dissertation home page (viewed Feb. 26, 2004). Includes bibliographical references.