This Guide is designed to give you a walking tour of the 2002 budget for the Federal Government issued by the Office of Management and Budget (OMB), Office of the President of the U.S. It outlines how the Government raises revenues and spends money, how the President and Congress enact the budget, how the Nation has been able to move from deficit to surplus, and what the President hopes to accomplish with his 2002 budget. Chapters: what is the budget?; where the money comes from -- and where it goes; how does the government create a budget?; the budget surplus and fiscal discipline; highlights of the President's 2002 Budget; glossary; and charts and tables.