draw conclusions about the overall fiscal health and future outlook for this government, based on your analysis. Do they appear to be in good shape? Is there structural balance between revenues and expenditures? If they are experiencing fiscal stress, how have they responded to it (e.g., service level reductions, increased tax rates and/or user fees, etc.)? What are the major issues facing this organization in the near future? What effects has the recession had, and/or what difficulties might it present soon? What are the key things the new budget director needs to know?