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Manual on the Federal Budget Process (CRS Report for Congress)

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Release Date Aug. 28, 1998
Report Number 98-720
Report Type Report
Authors Robert Keith, Government Division
Source Agency Congressional Research Service
Summary:

This manual provides a comprehensive explanation of the federal budget process, including an overview and separate chapters on the framework for budget enforcement; the President's budget; the congressional budget resolution and reconciliation; revenues and borrowing; authorizations and direct spending; annual appropriations; and the implementation of spending laws. It is intended to assist users of federal budget information in understanding how the process works and how data are to be interpreted. Excerpts from legislation, standard forms, and other documentation developed at each stage of the budget process are exhibited. Appended material includes a listing of milestones in the federal budget process, citations to major budgetary laws, and a glossary of budgetary terms.