PBAF25: Building a New Budget Model

Live Event: 09/29/2025 at 1:45 PM (EDT)

Only available as part of a package

Join this interactive session to dive into the nuances of budget models in this fast-changing environment. This session will examine the results of a survey conducted by NACUBO Consulting on budget models currently in use by institutions, including incremental, responsibility centered management (RCM), zero based, and more. The panel will discuss how budget officers view the effectiveness of their current budget model and share real-world examples and key takeaways—from building support for a budget model transition to lessons learned and change management considerations.

Recording

This session will be recorded. Registrants will receive an email when the recording is available.

CPE Available: 1 Credit in Finance

Each individual must register and attend separately to earn credit.

NACUBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org

Event Information

Level: Intermediate
Prerequisites: Minimum 1-2 years of experience as a professional in higher education or a related private industry.
Advanced Preparation: None
Delivery Mode: Group internet based
Field of Study: Finance
Length: 60 minutes

Steps to Earn CPE Credit

To earn CPE credit, you must attend the webinar live. CPE credit cannot be earned for watching the recording.

After the webinar ends, you will complete the following steps under the Content tab:

Pass the CPE codeword quiz. Write down the codewords posted in the Zoom chat at random times throughout the webinar and complete the quiz at the end of the webinar.
Submit the CPE check-out code displayed at the end of the webinar.
Download your CPE certificate.

You have until 5 pm Eastern Time on October 1, 2025 to complete these three steps or report technology issues with this site to online@nacubo.org.

For more detailed instructions, review the CPE Instructions page.

Ken Kline

Vice President and Chief Financial Officer

College of Western Idaho

Dave Maddox

Director of Business Plan Development

Michigan State University

Ruth A. Johnston

Acting Vice President of Consulting

NACUBO

Ruth A. Johnston is the acting vice president of consulting for NACUBO and the founder and owner of RAJ Consulting, LLC. She most recently served as the system vice chancellor and chief operating officer at New Mexico State University (NMSU). Over her nearly four-year tenure, Johnston oversaw vital areas, including finance and business services, facilities and services, enterprise risk management and safety, human resource services, information and communication technologies, government and community relations, and marketing and communications. Prior to this, Johnston held the role of vice chancellor for planning and administration at the University of Washington (UW) Bothell. Notably, she led the development of a pioneering hybrid budget model based on responsibility-centered management principles. In 2008, she established UW's sustainability office and masterminded the development of UW's Climate Action Plan. Johnston's educational journey is marked by a doctorate in organizational development and higher education, a master's degree in human relations, and a bachelor's in counseling psychology/social sciences.