Hope this covers it, let me know if you find something lacking:<br><br>tblAgency: AgencyID (Primary Key), AgencyName, etc.<br>tblDistrict: DistrictID (PK), DistrictName, etc.<br>tblClient: ClientID (PK), ClientName, etc.<br>tblService: ServiceID (PK), ServiceName, etc.<br>tblBudget: BudgetID ExpenseID ( PK), AgencyID, DistrictID, Year, BudgetAmt<br>tblExpense: ExpenseID: ExpenseID(PK) AgencyID, DistrictID, Year, Month, ExpenseAmt<br>tblAgencyClient: AgencyClientID (PK), AgencyID, ClientID<br>tblAgencyDistrict: AgencyDistrictID (PK), AgencyID, DistrictID<br>tblAgencyService: AgencyServiceID( PK), AgencyID, ServiceID<br><br><br>On the tblAC, tblAD & tblAS, I use autonumbers witha separate ID but some people prefer to skip it and use concatenated keys in that type of table. <br><br>Just holler if all the one to many relationships aren't obvious.<br><br>If you're not familiar with crosstab queries, I'd suggest you consider that format for your rollups. If you're not familiar with crosstabs, they must be based on a single recordsource (query or table), so you'll have to a write a query with all the data you want, and then base the crosstab on that query. Access allows you to nest queries, or build one query on the result of another.