For those with a keen interest in learning more about the budgeting challenges and approaches used by school systems, and their strengths and weaknesses, this piece from the University Encyclopedia is a great introduction, written in clear language. Among the approaches it considers you'll find Zero-Based Budgeting, which was part of the discussions in the recent Override debate.
http://education.stateuniversity.com/pages/2342/Public-School-Budgeting-Accounting-Auditing.html
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