This kit on the preparation and presentation of the library budget in Association of Research Libraries (ARL) institutions contains a concise summary of the results of a 1977 member survey on budget preparation and eight related primary source documents. The summary of the Systems and Procedures Exchange Center (SPEC) survey focuses on types of budgets and budget formats, staff involvement in budget preparation, budget planning, the budget process, the budget presentation, and trends and needs. The source documents include: (1) an outline of the budget process from Texas A&M University; (2) two examples of budget instructions from University of Wisconsin and Washington University; (3) a document on budget committees from Rutgers University; (4) examples of budget presentations from Emory University and University of Tennessee/Knoxville; (5) support data for budget preparation from Princeton University; and (6) a document on budget planning from Princeton University. (THC)