Budget planning at the University of Delaware is a process that involves a broad range of constituencies at the institution. The process of building a budget is highly decentralized, and requires both guidance from senior staff in ensuring that institutional goals are the focus, as well as considerable data support in assisting units in defining planning objectives. This session brings together three key players in the budget planning process at the University of Delaware, and describes in detail how a budget is built. This model is highly portable, and can easily be applied at other institutions.