This research studies how universities allocate resources to academic subjects by focusing on the methods usedin these universities. This research aims to explore the methods used to allocate resources; it focuses on thefeatures of the budget and the MoHE format used in these universities. The study employs the questionnaire togather information. Questionnaires were distributed to 131 academic and administrative managers, of whom 77,in five private universities, replied fully. The results assert that planning and resource allocation tends to beincremental rather than dynamic. Moreover, there is a need for more flexibility in the budget centers with anawareness of activities and costs. University objectives and goals are defined only in very broad and ambiguousterms. So far, information sharing and department participation within the universities’ budgets is limited andnot always adequate for efficiency. The budget committee does not include academics in most of theseuniversities, even though it negotiates budgets for academic issues.

More accountability of academic departments should be formalized by the monitoring of financial performanceagainst the budget. A move is recommended towards a structured approach to university budgets based ondepartmental responsibility, with clear accountability for the usage of resource allocation, even at the lowestlevels of the hierarchy.