Designed as a theory to practice examination of budgeting across all levels of government (federal, state, local) and select governments around the world, the book begins with the legal foundation for budget systems and relationships in government with an emphasis on budget reforms of the last decade (performance measurement) and the impact of The Great Recession. Part Two will cover agenda setting, public expectations for government services and programs, the impact of the economy, and the influence of politics and stakeholder (chief executives, the legislative branch, the judiciary, citizens,) interest on the budget process. The role of the media, accountability and transparency will also be covered. Part Three outlines the budget process, emphasizing best practices and new reforms such as zero-based budgeting, expenditure framework, the role of strategic planning and increased citizen participation. Types of budgets, cycles and timelines, and formats will be discussed across all levels of government in the US and select countries. Part Four examines budget performance and results in the context of taxation, spending and government operations with an emphasis on fiscal sustainability. Comparative examples from Australia, Brazil, Guatemala, Italy, India, and South Korea will help readers understand the impact of global forces in the larger economic environment in the context of budgetary decision-making. The book includes chapter exercises to engage students in the collection and analysis of data and a companion website that will host templates for budget and fiscal analyses and instructor resources that will include a sample syllabus, Power Point slides and a test bank.