Public Budgeting Systems by Robert D. Lee, Philip G. Joyce, and Ronald Wayne Johnson is written more clearly... if you have a choice, buy this book. The problem with Mikesell is that he has to write 200 pages (six chapters) to explain the concept of revenues in the budget process. Too many trees were wasted in the development of this book. Lee, Joyce, and Johnson can do this in 40 pages.The greater majority of my Public Budgeting Systems class at George Mason University feels that the Mikesell book is written in a manner to lull oneself to sleep... the benefit is that one could read the book rather than using drugs to induce sleep (August 27, 2010: I see the comments on the review below... the drugs comment is obvious sarcasm).However, if you are required to purchase the Mikesell book, you should go to the Amazon UK web site and complete your transaction there... you can save yourself about 70 to 80 dollars.