Marilyn Marks Rubin is professor of public administration and economics at John Jay College of the City University of New York and director of the college’s MPA program. She has authored several publications on fiscal policy and budget-related issues and was an advisor to the Korean Women’s Development Institute on gender budgeting. Rubin is a fellow of the National Academy of Public Administration and a past chair of the Association for Budgeting and Financial Management. Katherine Willoughby is professor of public management and policy in the Andrew Young School of Policy Studies at Georgia State University. Her areas of expertise include state and local government budgeting and financial management and performance management. She has trained government officials and staff from several countries in public budgeting, management, and reform. Willoughby is a fellow of the National Academy of Public Administration and a past chair of the Association for Budgeting and Financial Management.