At the heart of the debates in Washington and in state capitals across the country is the ongoing crisis in public finance as politicians, unions, lobbyists, policy wonks, and others debate just what it will take to align revenues to outlays. With the 111th Congress having left Fiscal Year (FY) 2011 appropriations unfinished, it remains up to the 112th Congress not only to finish the FY2011 spending bills but also begin work on the budget for FY2012.