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Purpose - This article proposes describing the restructuring of collection development at the University of California Riverside University Libraries. Design/methodology/approach - This paper is based on the library's experience in changing to fund accounting. Findings - The author describes the new system that has created more accountability for the materials budget. Practical implications - As a result of the new system, faculty members are more aware of the budgeted amount for monographic purchases in their own area and whom they can contact with concerns or purchasing requests. Originality/value - This article provides a model for restructuring collection development that other libraries can adapt. [ABSTRACT FROM AUTHOR]