In July 1982, 10 member libraries of the Association of Research Libraries (ARL) were surveyed to obtain information on their existing budget practices. Libraries participating in the study were the University of California, Santa Barbara; University of Chicago; University of Colorado; University of Florida; Iowa State University; Notre Dame University; Oklahoma State University; Stanford University; University of Wisconsin; and York University. This report examines how library budget allocations are determined at the 10 institutions, particularly in the areas of personnel, acquisitions and binding, and operations expenditures. The budget process for base budgets as well as annual increases is described, and details of budget administration and flexibility are reported. In a review of issues underlying the budget practices in use, a compromise between the development of absolute standards and the present system of adherence to historical allocation levels is suggested. It is proposed that ratios of library support related to library use be utilized to calculate an index of relative library support. Report appendices comprise: (1) a sample survey form; (2) a list of 11 suggested readings and resources; and (3) a copy of the March 1975 Report of (the) ARL-ACRL (Association of College and Research Libraries) Joint Committee on University Library Standards (Revised), which provides additional perspectives on budget allocation systems. (Author/ESR)