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9 Cards in this Set

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  • Back
What are the four types of budgeting?
plnng prog. budg. system-PPBS
Zero Based Budgeting
Site Based Budgeting
What is incremental, or historical budgeting?
increasing, or decreasing the previous years allocation for each budget item by a percentage. Dollars are added or subtracted for each existing line item.
Describe planning -programming-budgeting system.
The primary objective of PPBS is to provide decision makers with more complete, accurate, and objective information for planning educational programs and for choosing among alternative in spending funds to achieve educational objective.

Major criticism - lack of evaluation

Major advantage - provide way to measure limited resources against the objectives of the district and subsequently to retain and reject probrams that are, or are not in concert with objectives
Describe zero based budgeting
Rather than continue allowcation of funds for each program year after year, start each year from ground zero.
Describe site based budgeting
teachers, admin, staff, comm. members develop the budget at the school site
What are some objective of California's account code stucture?
establish uniform, comprehensive chart of accounts to improve financial data collection, reporting, transmission, accurac, and camparability

reduce workload

meet federal compliance req

increase opp. 2 rec. fed $$$

ensure that school districts conform to generally accepted accounting principles

to inform stakeholders of the sources of funds and how they are used
Name the 6 required fields in a chart of accounts and their function?
fund account
Describe the required (6) account fields and their functions.
fund/group - goal/objective
(eg. gen. fund/ ed fund)
account group - fixed assets
(land,blgs, machinery,
furn. equip.)
resource - revenues used
(fed. funds, lottery)
project year - tracks proj.
that span for more than
one year
goal - instr. goal
function - services performed
to accomplish goal
object - tracks expenditures
by serv. or commodity
(ie books, supplies, svcs.
capital outlay)
What are the most generally used object codes
1000-1900 Certificated
Personnel Salaries
2000-2999 Classisfied

3000-3999 Employee Benefits

4000-4999 books & supplies

5000-5999 services and other
operating expend.
6000-6599 capital outlay
sites, bldgs, equp
7000-7499 other outgo