This manual is intended to help you use the computerized Village Budget Worksheet for New York villages developed by the Local Government Program in the Department of Agricultural Economics at Cornell University. The purpose of this worksheet is to help you to more quickly and efficiently develop and evaluate your village budget. The format of the worksheet was adapted from the Financial Management Guide for Local Governments produced by the New York State Office of the State Comptroller. To use this budget worksheet, it is necessary to have an IBM PC or an IBM PC-compatible computer with at least 384 K of random access memory (RAM), a copy of Lotus 1-2-3, Version 1A, 2.0, or 2.01, and PC or MS DOS 2.0 or a higher version. Printouts of the model can be accommodated on a narrow-carriage printer that permits compacted print. Otherwise, a wide-carriage printer is required.