ERIC Number: ED145524
Record Type: RIE
Publication Date: 1975-Apr
Program Budget Manual: A Guide for School Districts.
Oregon State Dept. of Education, Salem. Div. of Administrative Support.
This manual outlines an improved school budget and accounting system developed by the U.S. Office of Education (USOE). Instead of the usual line items, the new system lists accounts by program. This change will help the citizen and the school administrator see how much programs cost and where the educational dollar is being spent. Chapters focus on the budgeting process--including the suggested agenda for the first meeting of the school board each year, a suggested budget calendar, guidelines for elections, a budget planning chart, and a suggested budget criteria checklist; funds, accounts, and forms--including classifications for revenues and expenditures, definitions of dimensions and accounts, program structure, illustrations of budget forms, and excerpts from the USOE handbook; voting the levy--including what to do if the levy does not pass; and the intermediate education district tax levy. An extensive glossary is appended. (Author/IRT)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: Oregon State Dept. of Education, Salem. Div. of Administrative Support.
Note: Not available in paper copy due to dark color of paper in original document