Every library, regardless of size or type, allocates funds for information resources. The process of creating the budget, while varying considerably from one institution to another, has common components. Allocating the information resources budget has become more complex as technology has evolved and as consortial relationships have developed. Guide to the Management of the Information Resources Budget assists librarians making information resources budget allocations and outlines general principles for the management of those allocations. It describes the character and function of the budget document, states allocation principles, presents an array of considerations and options for application to the local budget allocation process, and enumerates sources of information helpful to that process. Not only does this guide examine the steps in the development of the budget, but it also assists in planning for the timely and effective expenditure of funds.