A BUDGETING MANAGEMENT MODEL FOR HANDICAPPED EDUCATION

The implementation of Public Law 94-142, Chapter 853 and Chapter 53 of the Education Laws of New York State have had significant program and fiscal implications for school districts within New York State. The costs of education handicapped children, providing related services and appropriate educational opportunities have placed serious burdens on schools.; The United States Office of Education has found that it costs twice as much to educate a handicapped pupil than a member of the "regular" student population. With over eight million handicapped children in the United States, millions of dollars are being spent on special education and related services. However, the excess cost of educating handicapped students presents a new challenge: can school districts identify costs related to special education, budget for these costs and meet the mandates of the law within the constraints of their local budgets?; Research by this author reveals that local school districts in New York State have demonstrated an inability to calculate costs accurately relative to the handicapped education program. Consequently, a systematic approach has been developed to assist local school districts identify such costs.; This approach is based on a program budgeting format using concepts of a planning-programming-budgeting system (PPBS). The budgeting management model suggested in this project reflects the basic tenants of PPBS by utilizing four steps as follows: During the planning phase of PPBS, Step 1--a framework for a budgetary process is developed. This process incorporates the needs identified in the planning phase as well as the constraints imposed by the State Education Department's coding requirements. In addition, Step 2--determining an historical perspective to formulate budget projections is the next step suggested in this phase. This step enables a school district to determine the extent of their handicapped population and program placement requirements.; During the programming phase of PPBS, Step 3--developing program assumptions, is described. This step defines program assumptions which are determined by local needs and legal mandates. A thorough review of legislation regarding the education of handicapped children in New York State is described in a separate chapter.; During the bugeting phase of PPBS, Step 4--formulating the sample budget by costing out expenditures on worksheets is illustrated. Forty-two worksheets are used to describe expenditures that may be incurred by school districts for the handicapped education program.; These four steps, along with the review, analysis and financial implications of laws affecting handicapped children in New York State comprise the basis for a handbook that may be used by school districts as they develop a budget for handicapped education.; A draft of this handbook was presented to a jury of ten experts (business officials and chairpersons of the Committee on the Handicapped) from five school districts in Westchester County. This panel evaluated the handbook based on five criteria: validity, appropriateness, feasibility, comprehensiveness and facilitation. A point value was assigned to measure the adequacy of the model in meeting these criteria. Each juror responded by indicating whether the model met the criteria in an unsatisfactory to outstanding range. The results of this evaluation indicate that the model met the requirements of the criteria in more than a satisfactory manner.; This researcher then utilized the model in a school district in Westchester County. After implementing it during the 1981-82 budget process, the author concluded that the budgeting management model is practical, useful and of value in defining and justifying expenditures related to the handicapped education program.