16.5% of our U.S. workforce is employed by government entities. That means there is probability that three people in our class will be employed in government at any one point in time and over the span of your careers in their entirety that number will be closer 10. Most government entities use what is called a line-item budget. What is a line-item budget? Non-governmental companies are not required to budget; it is just good practice. Are any governmental entities required to implement budgets?