The department of Business Finance is responsible for the maintenance of a fiscal data system which is part of a comprehensive education information system. The benefits of a comprehensive information system are apparent when examining the relationship between programs and costs. To make appropriate, cost-effective, and timely decisions about students, schools, and programs, accurate and complete information must be widely available to the many users of education data, such as school boards, school improvement teams, and the general public. A comprehensive uniform information system allows a complete, accurate, and timely display of the distribution of uses and resources.