Chapter 1 of this manual for school district officials, board members, and students of school administration introduces educational programs, expenditures, and revenues as the three basic considerations of budget making. While chapter 2 discusses major aspects of the general fund budget (resources availabale to finance the school district's educational and support programs), chapter 3 outlines the duties of the district business official, who may function either as an administrator in his own right or as an advisor in maintaining budgetary control. Chapter 4 details the budgeting of various special funds not covered under the general fund, including adult education and deferred maintenance. Chapters 5-7 cover long-range budget planning, communication of budget information to the community at large, and district budget evaluation. Interspersed throughout the manual are 26 figures, including a sample district budget calendar, expenditure reports, and work sheets for projecting salaries, fringe benefits, and income. (JBM)