A law passed by the 1973 Minnesota Legislature required the development and implementation of an on-going budgeting process and standardized reporting format that is compatible among the University of Minnesota, The state colleges, the junior colleges, and the public vocational-technical schools. This report is divided into an introduction, a review of the process of developing a program budget for postsecondary education, a description of the program budgeting model and classification system, the data, and a statewide summary and commentary. This report provides a comparative examination of each Minnesota public postsecondary education system of proposed resource expenditures and outputs for the biennium with each system's estimated current expenditures and outputs and presents a method of examining postsecondary education data that, until now, has been unavailable to the public and their elevated officials. It shows system and statewide budgets, participation, and appropriations in a program budgeting format. (Author/KE)