The Florida Community College Inter-Institutional Research Council (IRC) has developed a computerized budget simulation model which can help administrators determine the general fiscal impact of alternate approaches to resource utilization. This model uses three basic systems and one generalized subroutine, based on the budget requirements of the Division of Community Colleges of the Florida Department of Education. The first system generates a listing of expenses in instructional program areas, including advanced and professional, occupational, developmental and community instructional services. The second operates on support systems, including community service, academic support, student support, institutional support, and plant operation and maintenance. The third combines the output of the first two systems with revenue data to generate a statement of the ending fund balance. The subroutine uses base line data on salaries to produce budget year salary data for the instructional and support systems of the model. Although extensive input loading is required for each area of operation, most factors in the loading are required for any budget, and once the loading is complete only a few factors are changed at any time. The model produces good program budgets, or can be used in conjunction with the line item budget to assure eventual balance. (Author/NHM)