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| Foreword | |
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| Preface | |
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| Acknowledgments | |
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| About the Author | |
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| Performance-Based Budgeting: Beginning the Journey | |
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| Introduction | |
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| General Budgeting Factors | |
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| Conclusion | |
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| Why Change? The Rationale for Performance-Based Budgeting | |
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| Financial Challenges for School Systems | |
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| Building Economic Confidence | |
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| Optional Activity: Assessing Status of Budgeting Practices | |
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| Budget Planning for Financial Effectiveness and Efficiency | |
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| Elements of Effective Budget Planning | |
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| Summary of Budget Planning | |
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| Budgeting for Financial Prudence and Productivity | |
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| Public Institutional Budgeting Needs | |
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| Budgeting Implications for Educational Organizations | |
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| Productivity Improvement Strategies for School Systems | |
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| Summary | |
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| Organizing and Goal Setting for Performance-Based Budgeting | |
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| Four Types of Budgeting Approaches | |
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| Preparing for Organizational Budgeting Needs | |
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| Constructing the Process for Performance-Based Budgeting | |
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| Establishing the Budget Development Schedule | |
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| Summary | |
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| Developing Performance-Based Budget Increment Packages | |
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| Program Manager Procedures for Preparing Budget Packages | |
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| Performance-Based Budgeting Package Descriptions and Parts | |
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| Factors to Consider in Fabricating Program Increment/Packages | |
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| Assembling the Budget Proposals and Setting Priorities | |
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| Summary | |
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| Determining Budget Priorities and Component Funding Levels | |
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| Budget Organization and Status | |
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| Budget Advisory Team Needs | |
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| The Budget Team Process and Deliberations | |
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| Overview of the Priority-Setting Process | |
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| Presenting Budget Packages | |
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| Reaching Consensus With Q-Sort Methodology | |
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| Summary | |
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| Building the Budget Recommendation | |
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| Introduction | |
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| Budget Advisory Team Operations | |
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| Commonly Asked Questions About Performance-Based Budgeting | |
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| Summary | |
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| Budget Issues and Evaluation | |
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| Introduction | |
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| Expected Effects of Performance-Based Budgeting | |
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| Closing the Loop: Evaluating Performance-Based Budgeting | |
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| Summary | |
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| Ideas to Action | |
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| Completing the Journey | |
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| Budget Issues and Challenges | |
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| Productivity: Raising Performance Over Time Within Financial Limits | |
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| Implementing Action and Achieving Results | |
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| Appendixes | |
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| References | |
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| Index | |