Allison, G. S. (2015). Financial accounting for local and state school systems: 2014 edition. NCES 2015-347. National Center for Education Statistics. Chapter 3 (pp. 14-19) describes budget methods and approaches.
Kosten, L. A., & Lumina Foundation. (2016). Outcomes-based funding and responsibility center management: Combining the best of state and institutional budget models to achieve shared goals. Lumina Foundation. This paper provides an overview of Responsibility Center Management as well as a description of additional budgeting models.
Lumina Foundation. (2018). Outcomes-based funding strategies for postsecondary education: A case study. Author. This case study focuses on Indiana's attempts to increase educational attainment and equity in student outcomes through outcomes-based funding (OBF).
Rylee, C. (2011). Integrated resource and budget planning at colleges and universities. Society for College and University Planning. Chapter 2 provides an outline of budgets in higher education and Chapter 9 provides a review of Responsibility Center Management.