Approaches to Program Accounting for Public Schools

This report contains brief descriptions of public school expenditure classification systems designed to facilitate program budgeting and cost analysis. Included are summaries of account classification systems developed by (1) The Midwestern States Educational Information Project, (2) Philadelphia Public Schools, (3) St. Louis Public Schools, (4) Los Angeles City Schools, and (5) The California Association of Public School Business Officers.

In addition to these reports, the final section includes a summary of the discussion concerning each report. Eleven issues are identified and arguments pro and con are reviewed.