Managerial approaches to budget planning for state universities were investigated using an open budgeting model that emphasizes the function of communication, technical analysis, and participative decision making. System-level and central officers in 32 research universities were surveyed to determine whether they used and endorsed technical analysis procedures in preparing budget requests to state authorities. Using the Budget Planning Profile, which was developed for this investigation, differences were identified in respondent views about the extent and preference for openness procedures. Results indicated that respondents preferred limited analytical roles for central budget staffs, and vice presidents for academic affairs indicated the least preference for central budget staff activities. A question raised by the findings is whether a more sophisticated analytical staff function is warranted in higher education budget planning processes. (SW)