The "Comprehensive Allocation Process" (CAP) is a reproducible decision-making structure for the allocation of new collections funds, for the reallocation of funds within stagnant budgets, and for budget cuts in the face of reduced funding levels. This system was designed to overcome common shortcomings of current methods. Its philosophical foundations include the values of accountability, transparency, and efficiency. It features a conceptual framework, quantitative data, qualitative evidence, and data analysis and allocation techniques. (Contains 1 figure.)