Arguing that the needs of curriculum and learning should drive the budgeting process, former teacher and administrator Poston (educational leadership and policy studies, Iowa State U.) outlines a performance-based budgeting system for school system leaders that increases productivity, fosters organizational unity, and promotes improved performance in programs and activities. He explains its rationale; discusses budget planning, financial prudence and productivity, organizing and goal setting, and the process of performance-based budgeting; and gives instructions on designing and building budgeting increment packages, determining priorities and component funding levels, building the budget recommendation, evaluating the process, and putting ideas into action. Annotation ©2011 Book News, Inc., Portland, OR (booknews.com)