Working with friends is always a pleasure, but commenting on an outstanding product of friends is a greater pleasure. I have known Professors Aman Khan and W. Bartley Hildreth for many years. I now even occupy the same position at LSU that Professor Hildreth previously occupied. Over those years, I worked with them on several projects and found a great deal of joy in contributing with them to an improving literature of public budgeting and financial management. In the case of Professor Khan, I also was his colleague for several years and enjoyed his always positive approach to life's challenges. For both Professors Khan and Hildreth, we.