Audit and Evaluation -- The Bottom Line -- Questions for Chapter 5 -- Discussion Items for Chapter 5 -- 6. Budget Concepts: The Cross-cutting Approach: Slicing and Dicing the Budget in Different Ways, to Highlight Important Policy Issues -- Background -- Federal Government and Budget Totals -- Discretionary vs. Mandatory Appropriations -- On-budget, Off-budget -- Budget Functions -- Object Classes -- Addendum: "Slice-and-dice" Concepts for Revenues -- Questions for Chapter 6 -- Discussion Items for Chapter 6 -- 7. The Budget and Appropriations Cycle: What Happens, and When-Including an Appendix: How to Read the Federal Budget -- Stuff that Happens More or Less Monthly -- January -- February -- March -- April -- May -- June -- July -- August -- September -- October -- November -- December -- What's Supposed to Happen -- What's Actually Happening -- The Bottom Line -- Questions for Chapter 7 -- Discussion Item for Chapter 7 -- Appendix: How to Read the Federal Budget -- 8. Anatomy of an Appropriations Bill: Picking through the Ingredients and Tasting the Results -- Types of Appropriations Bills -- The Basic Building Blocks of an Appropriations Bill -- Provisos, General Provisions -- Using General Provisions to "Legislate" in an Appropriations -- When Appropriations are Available -- Earmarks -- Transfers and Reprogrammings -- Statutory Construction: Determining Congressional Intent -- The Bottom Line -- Questions for Chapter 8 -- Discussion Items for Chapter 8 -- 9. Taxes and Tax Policy: In some Ways just Another Form of Spending -- Revenue Sources -- Tax Incentives -- Tax Levels: Are Taxes too Low? too High? -- Taxes and Legislation -- The Bottom Line -- Questions for Chapter 9 -- Discussion Items for Chapter 9 -- 10. Federal Credit and Insurance Programs: Additional Policy Levers for Achieving Budget Goals -- Background and (Very) Brief History.