Tonight, she continued, Mrs. Jackson reported our Sunday school has slipped from eighty-six to seventy-one members. She also said they have had to eliminate some Sunday school materials because they dont have enough money. The finance committee, however, budgeted the same four-hundred dollar figure for Sunday school. I wonder, did the finance committee talk to the Sunday school officers before they prepared the budget? And if the cost of materials continues to rise, what will the Sunday school eliminate next year? But what I really wonder is, How concerned are we about the loss of Sunday school members? Im sure were all concerned, but we havent talked about it. Maybe we should. Maybe before we approve the budget we should all talk about it, and instead of trting to hold the line to a four-hundred-dollar-budget we should come up with plans to increase our Sunday school enrollment and then budget enough money to make the plan happen. I think we have simply got to stop having one group prepare the budget without talking first to the other committees. Somehow our plans, our needs, and our budget have got to come together more than they do. Our right hand needs to know what our left hand is doing.The budget was approved, but only after it was decided to increase the Sunday school budget to five hundred dollars, and Pastor Dave had agreed to present some suggestions at the next board meeting about how the finance committee might better communicate with the program committees in preparing next years budget. Now it was the morning following the meeting, and Dave was in his office reflecting on Shirleys comments. He agreed with her, of course. He had always felt that the church should set goals and that the budget should somehow be based upon those goals rather than one question that seemed always to determine it: Well, how much did it cost us last year to pay the bills and keep the doors open? He was determined to make a good report to the board. Perhaps this was an opportunity for change. He would do his homework. He would be ready.Two months later, Dave was feeling good when he walked into the board meeting. He was ready. Friends, he said as he began his report, I have discovered a process that is intended to help a church do more effective planning and budgeting. It is called a program-planning and budgeting system. Then stepping to the blackboard, he wrote, A system is a set of coordinated components that work together to accomplish a common objective. I have been doing some study of organizational systems and have prepared a poster diagram of the components of an organizational system.After posting the diagram, Dave gave a brief description of each component and its interrelatedness with the others. Having completed his introduction to systems theory, and answering a few questions, Dave said: The importance of this kind of thinking for us tonight is perhaps already becoming apparent. We can, and perhaps should, take a systems approach in conducting our church business. For example, if we were to use this same diagram to help us find a way to do more satisfactory church planning and budgeting, what do you think each of these components would be composed of?He then asked them to work for twenty minutes in groups of three to prepare a description of each of the components as they might pertain to a PPBS for their church. After having the time to discuss the material in small groups, the group was able, with a good deal of help from Dave, to define a PPBS as follows:Environment of a PPBSThe environment comprises those systems in a church which would be influenced by the PBBS or which would be influenced upon it, and therefore would need to be involved in the planning process, such as administrative board, council on ministries, Christian education department, Sunday school, finance committee, worship committee, building and grounds committee, missions committee, pastor-parish committee, and so forth.Purpose of PPBSThe PPBS is intended to provide a structure and process for the church as a whole and for each of its subsystems, to identify its mission or purpose, to plan ways of achieving its purpose, and to tie its budget-building process to its plans. In doing this the PPBS will focus on intergroup communication and decision-making.Organizational Structures of PPBSPrograms: Centers of activity and/or responsibility in the church that have a specific purpose (mission) can plan to achieve their purposes and establish budgets to achieve their plans. e.g, pastor-parish committee, Sunday school, building and grounds committee, and so on.Plans: Set of goals and objectives, with action plans to achieve them, that are out together to achieve the mission (purpose) of a program.Budgets: The allocation of resources to specific goals, objectives, strategies.PPBS Committee: A group responsible for coordinating the planning and budget-building activity of the program planning groups, facilitating negotiations between planning groups and finance committee, communicating with the congregation, etc.Interpersonal-Intergroup Relationships: The PPBS is intended to enhance the self-image and effectiveness of each program committee by encouraging it to set clear goals and to prepare its own budgets. The PBBS is intended to increase communication, trust, and support between program and administrative groups and the congregation by using processes that allow the congregation and the program committees a more significant role in planning and budget building.Inputs Beeded for PPBS1. A theological-missional statement by the congregation that gives guidance to and established priorities for program planning. 2. A set of plans and budgets prepared by each program committee to accomplish the programs specific purpose and to support the congregations missional priorities.3. An indication from the congregation regarding the total budget figure it will approve.4. Guidelines, timetable, training, materials to assist planning groups.

Outputs Hoped For:1. A clear missional understanding of what the congregation hopes to accomplish within its own system and in its environment.2. A clear understanding on the part of each program area regarding its own mission and how this relates to the work of all other programs in the church.3. Clearly established goals and objectives for each program (plans for achieving mission).4. Carefully planned budgets for each goal, each program. And finally for the entire church program.5. A communication/reporting process that allows the congregation to approve the budget in the light of specific program plans and objectives.Dave turned out the lights and began the short walk to the parsonage. It had been an exciting meeting. The board had decided to implement a PPBS in the church and had appointed a PPBS committee with the responsibility of interpreting this action to the program committees and the congregation. It would be a big job, but everyone at the meeting agreed it would be wort it. A new kind of communication and planning had come to Zion.After several meetings and much study, the PPBS committee prepared a brief descriptive statement of a PPBS, a model, and a flow chart of activities that they used in introducing the new system to the church. Their materials are presented below.