This study uses a regression model to determine if a significant difference exists between the actual budget allocation that an academic department received and the model's predicted budget allocation for that same department. Budget data from a Southeastern Master's/Comprehensive state university were used as the dependent variable, and the budget for each department consists of money used for salaries (personnel) and money used for equipment, travel, and other expenditures (nonpersonnel). Independent variables included in the model were the number of professors, credit-hour production, number of degrees conferred, and a market ratio variable. (Contains 4 tables, 1 figure, and a bibliography.)