Here is a reasonable source that derives an orthogonal project matrix:
Consider a few points: First, in eye
space, your camera is positioned at
the origin and looking directly down
the z-axis. And second, you usually
want your field of view to extend
equally far to the left as it does to
the right, and equally far above the
z-axis as below. If that is the case,
the z-axis passes directly through the
center of your view volume, and so you
have r = –l and t = –b. In other
words, you can forget about r, l, t,
and b altogether, and simply define
your view volume in terms of a width
w, and a height h, along with your
other clipping planes f and n. If you
make those substitutions into the
orthographic projection matrix above,
you get this rather simplified
version:
All of the above gives you a matrix that looks like this (add rotation and translation as appropriate if you'd like your resulting transformation matrix to treat an arbitrary camera position and orientation).

(source: codeguru.com)