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Some Aspects of the Budgetary Practice in Local School Systems


by N. L. Engelhardt & Fred Engelhardt - 1926

A SOUND budget is necessary for the efficient management of a public school system. In its narrow sense, the budget is frequently conceived as a statement of future income and expenditure. In the more recent and broader concept, the budget concerns itself with the anticipation of the needs of the educational program previous to the time of expenditure and expresses such needs in direct relationship to the plant and fiscal problems which may be expected to develop. In the budget, there should be included a work plan, a financing plan, and a spending plan. Business management in education is not alone in the realization of the importance of future planning. McKinsey and Meeck,1 in speaking of progress made in budgeting in private business, say:


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Cite This Article as: Teachers College Record Volume 28 Number 4, 1926, p. 394-412
https://www.tcrecord.org ID Number: 5830, Date Accessed: 9/17/2019 9:35:40 PM

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  • N. L. Engelhardt


  • Fred Engelhardt


 
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