Designed to help citizens, students, and policy makers become more informed users of public budgets, this book makes the format of budgets and the information they contain accessible and understandable, providing users with the tools they need to make better sense of public organizations and their performance. Complete with online instructor support material including sample problems, in-class exercises, and discussion questions for each chapter, is perfect for undergraduate or graduate-level courses in budgeting and public administration, and offers a useful guide to budgets for citizens with an interest in how government operates.