You will be looking at budgets for an agency in a state or local government, or an agency of the federal government. You will need to locate all the budgeting information for that agency. Note: For the U.S. Budget, you may choose a cabinet department (e.g. Department of Homeland Security) or a division or agency within one of the cabinet departments (e.g. Federal Bureau of Investigations within the Department of Justice). For the budget you have selected, the assignment involves reading the budget documents and pulling out specific information to answer the following questions as best you can. Budget Information For the Federal Budget, use the Office of Management and Budget (OMB) web site: http://www.whitehouse.gov/omb For state and local budgets, use the Association for Budgeting and Financial Management (ABFM) web site: http://www.abfm.org and then select “Budgeting and Financial Links.” State and local budgets may also be found at the National Association of State Budget Officers (NASB) web site: http://www.nasbo.org The Nebraska budget may be found at: http://budget.ne.gov Questions to Discuss What are the organization, time, and document information for this budget? Which type of budget format is being used? What type of revenue format is being used? What questions about revenue generation, expenditures, and services does the budget adequately address? What areas are not adequately addressed? Would the agency be better served using a different budget or revenue format? What budgeting approach is being used? Discuss the advantages and disadvantages of this particular approach.