The ubiquitous spreadsheet in some version has been the sole and unrivaled instrument of financial management for decades. And it has served well. The spreadsheet provides the flexibility to design a unique business process. It allows users to create formulas that execute complex calculations, and it is available in the globally standardized Excel…

With the advent of high speed and sophisticated computer programs, all budgetary systems can be combined in one fiscal management information system. Defines and provides examples for the four budgeting systems: (1) function/object; (2) planning, programming, budgeting system; (3) zero-based budgeting; and (4) site-based budgeting. (MLF)

School districts need a strategic, comprehensive, electronic data processing resources plan that would include the following major elements: (1) systems; (2) hardware; (3) software; (4) staffing; (5) control; and (6) projected budgets. (MLF)