Now that the threats of the COVID-19 virus appear to be diminishing and campuses are returning to face-to-face instruction, it may be an opportune time to examine the budgeting models and policies that our campuses and schools use. I say this because many of our institutions are still reeling from the loss of student enrollment and reduced state support or, in the case of private institutions, from reduced endowment reserves and overly generous tuition discounting. Thus, if allocations are made as they were before the pandemic department, budgets will be smaller.