Preparing annual budgets is a vitally important activity for local, state, national, and foreign governments and agencies within these governments. Once such budgets are approved into law they must be administered by various agencies and oversight provided by legislative or parliamentary organizations responsible for funding these budgets and individual budget items. Determining how to handle budget deficits or surpluses is an important part of this process, as is determining the effect of prevailing economic conditions on governmental budget and tax priorities. Purdue libraries have many publications on governmental budgeting. Examples of Library Catalog subject headings you can use to search for such materials includes: