Budget Allocation Model

Penn State’s budget allocation model is a tool that uses data to calculate what allocations are provided to each unit, college and campus. Unit leaders use the model and budget allocations to determine their own unit budgets and make decisions about strategies, priorities and planning for their areas.   

Following conversations and meetings with various University groups, including deans, chancellors and financial officers, the budget model for fiscal year 2025-26 is being shared with the University community. 

Workbook 1: FY26 Budget Allocation Model

This workbook shows central budget allocations (increases, reductions and redistributions) for Penn State’s colleges, campuses, and administrative and student support units using the University’s data-driven budget model. The spreadsheet shows how budget allocations have been calculated and strategic funds have been allocated to units funded with Education & General (E&G) revenues, including tuition, state appropriations and investment income.  

Penn State’s budget model allocates funding for colleges and campuses using weighted student credit hours (SCHs), based on in-state upper-division undergraduate and in-state graduate program rates; three-year student headcount averages; and a research allocation based on the three-year average of facilities and administration-producing research, instruction and outreach/public service.

Click here to view the FY26 budget allocation model workbook

Workbook 2: FY24 to FY26 Budget Allocations 

This workbook details unit budget allocations, including the factors that determined individual unit allocations for fiscal year 2023-24, 2024-25 and 2025-26 from the budget allocation model and other resources.  

Click here to view the budget allocation workbook posted: 12/16/2024

Video Resources:

The following supplemental educational videos provide background and context about the model and workbooks.

Watch — Budget Allocation Model Overview 

In this video, Sara Thorndike, senior vice president for Finance and Business/treasurer, provides an overview of Penn State’s new hybrid budget model. 

Watch Budget Allocation Model Overview on YouTube.

Watch — Budget Model Workbooks Explainer  

In this video, Sara Thorndike, senior vice president for Finance and Business/treasurer, provides an introduction to the University’s budget model workbooks. 

Watch Budget Model Workbooks Explainer on YouTube.

Additional Resources

Questions and Feedback

If you have questions, please view the Frequently Asked Questions on this site, reach out to your unit’s budget executive or financial officer, or submit them here.

We value our community’s input and want to hear from you. If you have suggested changes to the budget model, please submit your feedback here