Abstract
Higher education worldwide is beset by rigid budgetary constraints. Increases in governmental and student support have been insufficient to offset the severe inflationary spiral of recent years, and many institutions have been confronted by yearly gaps between estimated revenues and projected expenditures. Following 6 years of across-the-board internal budget reallocations amounting to $11.1 million, Penn State initiated a rolling 5-year planning and budget process in 1977. The new process, resulting in an additional $16.6 million in internal reductions and reallocations through 1982–83, was designed to provide for more selective budgetary decisions based on careful analysis of university priorities. As the process has evolved, it has reoriented budget decisions toward university planning issues and qualitative concerns.
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Lozier, G.G., Althouse, P.R. Developing planning and budgeting strategies for internal recycling of funds. Res High Educ 18, 237–250 (1983). https://doi.org/10.1007/BF00992064
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DOI: https://doi.org/10.1007/BF00992064