This Association of Research Libraries (ARL) kit contains source documents providing information on the general background, statistics/criteria, formulas, and decision-making processes used in the allocation of materials funds in academic libraries. The kit comprises: (1) a working paper on "Guidelines for the Allocation of Library Materials Budgets" (Subcommittee of Collection Development Committee, Resources Section, Resources and Technical Services Division, American Library Association); (2) "Draft Background Paper on Book Fund Allocations" (University of California at Los Angeles); (3) "ARL's Collection Analysis Project" (Office of Management Studies); (4) "Book Fund Allocation Formula" (Colorado State University); (5) "Changes in Staff and Programs" (University of California at Davis); (6) "Allocation Background Information" (University of Washington); (7) "Book Budget Reallocations, 1976-1979" (University of California at Berkeley); (8) "Memos re Library Response to System Wide Formula for Allocation of Campus Book Budgets" (University of California at Davis); (9) "Guide to Allocation of Book Funds Questionnaire" (University of California at Davis); (10) "The Allocation of Funds within the UCLA Library System" (University of California at Los Angeles); (11) "Minutes--Unit Heads and Bibliographic Meeting" (University of California at Los Angeles); (12) "Guidelines for Budget Allocation for Library Materials" (University of Connecticut); (13) "Memos re 1976-1977 Book Budget" (University of Michigan); (14) "Book Acquisition in McMaster University: A Proposal for Change--Parts I and III" (McMaster University); (15) "Draft of Recommendations from Ad Hoc Selection Policy Committee" (Princeton University); and (16) "The Formulation and Organization of the Annual Program of Acquisitions" (University of Western Ontario). A 15-item bibliography and an evaluation sheet for this ARL Systems and Procedures Exchange Center (SPEC) kit are provided. (THC)