Degree Name

Education Specialist (EdS)

Semester of Degree Completion


Thesis Director

Harry Merigis


Special education cost studies since the mid-nineteen fifties report problems in obtaining accurate financial information relative to programs and pupils. The author addresses similiar difficulties encountered when restrictive sources of revenue are maintained as separate from the special education joint agreement budget.

This study was conducted for two purposes: (1) To develop a planning-budgeting system which would organize multi-sources of revenue into one joint agreement financial plan; and (2) To develop a planning-budgeting chart of accounts.

Five criteria were applied to the development of the planning-budgeting system: (1) It must allow for planning the total scope of joint agreement operations; (2) It must be compatable with and identify each source of revenue within the joint agreement; (3) It must be consistent with accounting principles of the Illinois State Board of Education; (4) It must allow for cost analysis by program and by pupil; and (5) It must be practical.

Six procedures were employed to conduct this study; (1) comparing all separate restrictive budgets to the joint agreement chart of accounts; (2) comparing the chart of accounts to the Illinois Program Accounting Manual; (3) selecting accounting dimensions necessary for identifying program and pupil costs; (4) expanding the joint agreement chart of accounts to accomodate planning and budgeting; (5) designing the planning-budgeting system format; and (6) matching and aggregating all existing budgets into this system.

The five criteria applied to this planning-budgeting system were satisfied. This system allows for planning the total scope of financial operations of the joint agreement while viewing independent multiple sources of revenue. This system is compatable with, and identifies each source of funds within the joint agreement. The system is compatable with the Illinois Program Accounting Manual as evidenced by ease of adaptability to the Illinois State Board of Education Joint Agreement Budget Form. This system allows for projection of per capita costs by individual program, groups of programs, and by joint agreement. Finally, this system is practical for program and financial audit purposes. Because this planning-budgeting system requires fourteen digit code descriptors, it best is suited for computer operations.