The paper offers a sample budget for the operation of a Committee on the Handicapped. The rationale for the existence of a budget is discussed and the development of the budget is examined. It is explained that the budget should be developed by those most familiar with the operations of the committee and that budget assumptions should be shared with the Board of Education as part of the planning/budgeting process. Five budget assumptions, such as that there will be X Due Process Hearings (X to be determined by past history, ratio of handicapped children in private schools to be returned to public education), are outlined. A short glossary of terms used in budget forms is included. Sample budget forms such as the summary form; salaries for administrative/supervisory, staff psychologists, summer workers, teacher substitutes, and clerical staff; and for items like office equipment, telephone, and travel, are presented. (PHR)