Implementation of a systematic approach to allocation of limited resources for the accomplishment of priority objectives for the St. Louis Park Public Schools (St. Louis Park, Minnesota) was established in 1986, in an effort to provide enhanced, understandable financial reporting and to demonstrate that school district resources are being used to support effective programs. Identified as PPBES (Planning, Programming, Budgeting, and Evaluation System) this program added to the original Board of Education goals the notion that good educational programming involves identification of student needs, program development to address the identified needs, and subsequent measurement of program efficiency and effectiveness. The goals were (1) to plan using the program evaluation data to make decisions annually; (2) to identify the following year's program output and the financial resources necessary to produce them; and (3) to make the annual budget reflect the next year's proposed program objectives, thereby using the program as the basic organizational unit. Evaluation would provide the data to use in the program planning. Workshops were held with principals and teachers, curriculum scope and sequence frameworks were completed, and a budget chart of accounts was begun. The annual cycle of planning is explained. Appended are the following: the goal statements and plans of action, a calendar of planning events, an agenda of the principal's roundtable discussion, an agenda of a summer workshop, and worksheets for curriculum planning. (LMS)