Four papers from a workshop for school business officials focus attention on school budgeting. Legal problems uncovered in examining formal and oral audit reports of many school districts are discussed in a presentation on the legal pitfalls in budgeting. Secondly, efficient and effective money management procedures are discussed with specific examples showing how wise money management results in reduced taxes. Next, methods of presenting budgets to school boards and to the public receive attention, with advantages and disadvantages of various types of presentations considered. Finally, an economist comments on economic forces and trends that will affect school budgets in the immediate and longrange future. An appendix shows the attendance of the conference as well as results of critique questionnaires filled out by conference participants. (TT)