Local governments are a desirable market segment because they can have budgets equal to Fortune 1000 companies. They are big, growing, and recession-resistant. Marketers can improve the bottom line by gaining an understanding of the three key differences between government and private accounting and learning how to capitalize on budgeting and clean-up spending timeframes. The paper helps marketers learn how local governments operate, who makes the purchasing decisions, what criteria influence buying decisions, and how timing can play a critical role in the success of your marketing campaigns.