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