Statewide planning for higher education and the approaches that states take to budgeting and accountability are reviewed in this monograph. Statewide planning involves identifying problems and collecting relevant data, analyzing interrelationships among variables, and choosing the most desirable alternatives to reach objectives. State-level higher education planning typically is done by the state higher education board. Requisites for planning effectiveness are university participation in state-level planning and university planning on the foundation of the state-level plan. There appears to be a trend toward: continuous, short-range planning due to uncertainty of the future; the refinement of scope and mission review, a close connection between statewide planning and program review; and attention to plan implementation problems. State boards have attempted to ensure diversity of instructional programs, and most states include private institutions in their planning perspectives to reduce duplication and competition. It is suggested that higher education retrenchment will continue to be required in most states during the 1980s and 1990s. State budgeting approaches are categorized as incremental, formula, or rational, and the budgeting decision-making process may be assisted by information systems. State interest in accountability for the private sector, the relationship between accountability and institutional autonomy, and efforts of governing and coordinating types of statewide boards to balance state and institutional interests are addressed. A bibliography is appended. (SW)