Deloitte’s Higher Education – Planning, Budgeting & Forecasting (PBF) Model is a financial model used for forecasting the following types of PBF processes: > Higher Education Workforce and Personnel Expense planning, including adjunct/ part-time resources and multi-source funding of salaries and benefits,> Long-range tuition and enrollment planning > Profitability analysis by student department, and/or school > Grants planning and forecasting.