This teaching resource uses data from the Public Budget Database of the White House Office of Management and Budget to create an exercise in balancing the federal budget. On this site, one begins by estimating the current percentage of the budget spent on different items (i.e., the State Department, the EPA, interest, etc.) and then compares those numbers to the actual percentages spent. Another exercise allows one to change the amounts spent on each area of the budget and see if those results provide a surplus or create a deficit. FAQs and a comments section are also included.