Leadership persons responsible for budget planning of learning assistance centers should have a knowledge of the budgetary process. Considerations in budget planning--establishing clear goals, using a team approach, collecting output indicators, having a bookkeeping system, and maintaining budgetary flexibility--are discussed in this paper. Since the budgetary process differs from situation to situation, specific recommendations on how to plan a budget for a learning assistance center are not provided. Instead, general guidelines for the development of any such budget are presented. (TO)