The equity allocation model for multi-campus districts and/or large divisions is an attempt to rationally allocate expenditure appropriations among campuses or other college units. Typically, the program budget for a school district shows the budget in three dimensions: expenditure object (e.g., salaries, supplies, and contract services); program (e.g., administration, instruction, and library); and location (e.g., individual campuses and facilities). Using the equity allocation model, a study group comprised of members of the college and community, first determines the key factors, such as average daily attendance, high program costs, and accreditation requirements, that affect the need for a specific resource or expenditure object. Then, each of the factors is weighted by individual study group members and the percentage weight of each factor for each expenditure object is averaged. Next, the specific allocation units for each campus or facility are determined and then converted into dollar amounts. Finally, each campus or unit receives a total allocation representing the sum total of all expenditure object allocations. The model description contains diagrams, tables, definitions, and examples to explain and illustrate the operation of the model. (HB)