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November 1971

December 1971

Learn by Doing
November Calendar
Community Announcement
Membership Memos
Observer Workshop
DOE & the Dollar - School Units November I
Glossary "The DOE & the Dollar"
School Budget - The DOE & the Dollar
Public Schools and Libraries

Glossary "The DOE & the Dollar"

ABC FUNDS. . . A personnel, B supplies, C equipment

ALLOCATION CEILINGS. . an estimate of the maximum amount the Department can expect to receive from State funds for a given budget period.

B & F State Department of Budget & Finance.

BONDS

  1. General Obligation bonds State of Hawaii bonds whose principal and interest is secured by (will be paid from) the entire taxing power of the State.

  2. Revenue bonds . . State of Hawaii bonds whose principal and interest will be paid from revenues generated from use of State facilities, i.e. harbors, airports, toll highways.

BUDGET

CIP budget , Capital Improvement Program (school site acquisition, planning, construction etc.)

OPERATING BUDGET Funds for actual educational programs of the Department and the support programs.

COMPLEX . . . . Administrative & geographic grouping of schools including one high school and all elementary and intermediate schools that "feed" into that high school.

CURRENT SERVICES . . . Amount required to continue present programs, taking inflation and salary increases into account.

CENTRALIZED FUNDING. . Financing coming from one central source such as the State General Fund as opposed to...

DECENTRALIZED FUNDING. Financing of schools from local taxes within individual districts. DADS Department of Accounting & General Services

DOE Department of Education

EXPANSION FUNDS. . . for establishment of new programs & expansion of existing programs

EXPENDITURE PLAN . a detailed plan showing quarterly expenditure requirements.

LAPSING FUNDS If funds appropriated for a given budget period are not spent within that period they are forfeited back to State General Fund.

LUMP SUM APPROPRIATION A Department is given its budget dollars without being required, or directed to expend any given amount on any particular program.

PPBS Planning, Programming, Budgeting System A new concept in budgeting which every State Department will use by 1973. The DOE was the first State Dept. directed to use this budget system.

POSITION COUNTS. . . . are included under every budget area, restricting the number of people who can be employed during that budget period, and direct¬ing the specific portions to be filled.

RESOURCE ALLOCATION. . Function of Governor & Legislature, as provided by law, to divide State monies among various State Departments.

WORKLOAD Increases in budget to provide for increased enrollment or added work.

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