As part of a study of the planning and budgeting process at the departmental level at North Texas State University (NTSU), 20 pilot departments were asked to develop a comprehensive five-year plan for 1979-1984, and annual plans and budget requests for fiscal year 1980 and for future biennial periods. This guide is offered for use of the pilot units for updating the five-year plans and to all departments as a guide for implementing the planning process. Background for planning and budgeting is provided in the first section of the guide followed by an outline of the process in Section 2. Details, examples, and suggestions for development of a five-year plan, the one-year plan, and the annual budget are presented in the remaining sections. The appendices contain the mission and goals of NTSU, planning assumptions for 1979-1984, NTSU program structure, and NTSU program plans and priorities for 1979. (SPG)