This workshop is directed toward non-financial planners and budget and financial managers new to the field. It is designed to help attendees understand key budget concepts, such as the relationship between planning and budgets, development of operating and capital budgets, and implementation and management of budgets. It will also provide tools and techniques, such as key definitions, types and uses of budgets, budgeting how-to's, strategies for managing resource allocation decisions within an institution's planning process, and formats for presentation of financial information to campus, governing boards, and external groups. Participants will have both hands-on, small group practice in financial/budget assessment and planning implications using data from a cross section of institutional types, and a defined period of questions and answers. Sarah Beamer is chief financial officer of Emory & Henry College and has experience in the corporate sector as a faculty member. Carole Wharton is a consultant with extensive experience in strategic planning, facilities planning, and budgeting in federal, state, and private institutions. She served as director of planning, management and budget at the Smithsonian Institution for ten years.