This kit on resource allocation in academic and research libraries contains nine primary source documents and a concise summary of a 1976 Association of Research Libraries (ARL) survey on management of fiscal spending activities in ARL libraries. Based on responses from 70 libraries, the summary discusses 3 specific subjects within the general topic of resource allocation in libraries: strategic approaches to financial retrenchment; procedures used by research libraries to make fundamental allocation decisions; and areas where libraries are experiencing significant allocation reductions. The source documents include: (1) reports on the impact of no-growth budgets from Dartmouth College, Pennsylvania State University, and Arizona State University; (2) reports on implementing budget cuts from Rutgers University and University of Washington; (3) procedures for resource allocation from University of Wisconsin-Madison ("Internal Procedure for Determining Allocation of Funds for Library Resources in the General Library Systems" and "Allocation of Book Funds"), and University of Hawaii; and (4) a report on external fund-raising from University of Pittsburgh. (THC)