ERIC Number: ED023188
Record Type: RIE
Publication Date: 1968-Jun
Reference Count: 0
A Three-Dimensional Program Account Classification System for Public Schools.
Lindman, Erick L.
This paper reviews some of the weaknesses in the present account classification system for public schools (the minimum function-object account classification system) and suggests a three-dimensional expenditure classification system to replace it. These three dimensions are: (1) The "type-of-school" dimension which considers such information as the number and types of schools maintained and the amounts spent for each type, (2) the "function-object" dimension which is similar to the present system but contains appropriate changes, and (3) the "scope-of-service" dimension which segregates expenditures for the major categorically aided programs. This suggested system relates revenues to expenditures so that the net cost to unrestricted income of vocational education, compensatory education, special education, and pupil transportation is emphasized. In addition to supplying information needed by local school boards, the system supplies information needed by state legislatures and Congress concerning actual costs of aided programs. (HW)
Publication Type: N/A
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC. Bureau of Research.
Authoring Institution: California Univ., Los Angeles. Center for the Study of Evaluation.
Note: Paper presented at the National Conference on Program Accounting (Los Angeles, July 15-17, 1968).