ABSTRACT
To assess accountability, citizens, as well as legislative and oversight bodies, want to ensure that resources are used in accordance with appropriations. Overspending may indicate poor financial management, weak budgetary practices, or uncontrollable and unforeseen circumstances. Underspending may indicate effective financial management that provides the necessary quality and quantity of services within the available appropriations or a decision by management to accumulate a surplus of resources for future use. A comprehensive education information system gives a broad view of budgetary concerns, rather than simply a bottom line.
