This manual was prepared to provide local school districts with a model to follow in implementing a local planning-programing-budgeting system (PPBS). Section I (chapters 1-4) gives the basic concepts and overall design of a PPB system for local districts. Section II (chapters 5-7) describes computations used in a semiautomated PPBS version, provides guidelines for cost allocations to programs, and describes data files. Section III contains instructions for filling out data cards to use the semiautomated version. Appendixes illustrate the type of input needed and the type of output received from the computerized version. Related documents are ED 043 930 and EA 003 871. (Page 108 is missing in the original, and pages 25, 138, and 156-166 may reproduce poorly because of marginal legibility.) (Author/RA)