Each of the thirty-two laws presented in this book are based on actual budgeting and financial circumstances that constantly plague chief fiscal officers and chief operating officers in all kinds of organizations, especially in colleges and school districts. Following each law is a discussion, which will expose the reader to the logic and philosophy behind the law. This follows the statements and reasons approach that you learned back in your high school geometry class. This is as close to mathematics as the book gets. It does not purport to get into any of the mechanical aspects of budget preparation but rather deals with human nature and the predictable interactions you can expect with various individuals and groups who become involved in the budgeting and operational aspects of colleges and school districts.Like my books on Basic Nercology and Basic Sarcology,this book uses humor and parody to illustrate some of the more pertinent aspects of building and controlling budgets in both educational institutions and other organizations as well. When I was making presentations, conducting workshops, and teaching classes in budgeting and fiscal management, the laws presented here were one of the tools used. They were used to make the attendees aware of the budget environment and the things they needed to be aware of as they became increasingly involved in this arena. At that time only the laws were provided and not the explanations and analysis which you will find in this book.