The purpose of this seminar was to give members of the Canadian Teachers' Federation a better understanding of the educational budgetary process. The proceedings of the seminar included welcoming remarks by Russell D. Mosher followed by two addresses--"The Political Context of Budgeting" by Dr. Peter Atherton and "Resource Allocation in the Public Sector: Rationality of the Decision-Making Process" by Dr. Ralph Benson. Reports of the chairmen of group discussions include "Changing the Parameters of Provincial Financial Support" by Dr. Murray Jampolsky, "Reappraisal of the System of Teacher Remuneration" by Dan McArthur, and "Higher Degree of Local Decision-Making in Resource Allocation" by Bruce Watson. Presentations were made by a panel made up of Susyn Borer, Ken E. Gilliss, and Norman Ornes on the topic of "Teacher Involvement in the Budgetary Process." Question and discussion sessions are also presented in the document. (JM)