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ERIC Number: ED422628
Record Type: Non-Journal
Publication Date: 1997
Pages: 12
Abstractor: N/A
Reference Count: N/A
School-Based Budgeting: A Cost-Benefit Model.
Chan, Lionel
The objective of school-based budgeting (SBB) is to improve school funding by increasing revenues and reducing systemwide costs. To see whether this approach is more efficient than a centralized budgeting and spending plan, a cost-benefit model is presented here. The paper differentiates between SBB and school-based management, claiming that any failure on the part of the latter does not necessarily impugn SBB. Subsequently, SBB is carefully defined and is presented as the delegation of both responsibility and authority for a school's financial budget and spending decisions to an agent at the school site. The SBB administrative process is outlined, as is its objective: to maximize the discretionary funds available for education purposes. The model shows how to examine policy issues once SBB has been accepted, and it outlines conditions to consider when implementing SBB. The SBB school-site agent, the central-office retention limit, funding formulas, the scope of authority to be granted to the school-site agent, SBB accountability, the merits of a cost-benefit analysis, the benefits of SBB, and the monetary costs associated with this system are discussed. It concludes that SBB will not be effective in every school system, but the model outlined here can help in making that determination. Contains 20 references. (RJM)
Publication Type: Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A