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Budgeting for the federal government is an enormously complex process. It entails dozens of subprocesses, countless rules and procedures, the efforts of tens of thousands of staff persons in the executive and legislative branches, and the active participation of the President, congressional leaders, Members of Congress, and members of the executive branch. This analysis shows the various elements of the federal budget process including the President's budget submission, framework, timetable, the budget resolution, reconciliation, the "Byrd Rule," appropriations, authorizations, and budget execution.
Congress is distinguished from nearly every other legislature in the world by the control it exercises over fashioning the government's budgetary policies. This power, referred to as "the power of the purse," ensures Congress' primary role in setting revenue and borrowing policies for the federal government and in determining how these resources are spent.
The congressional power of the purse derives from several key provisions in the Constitution.
- Article I, Section 8, Clause 1 (Power to tax and spend) declares in part that Congress shall have the power to raise (that is, "to lay and collect") revenues of various types, including taxes and duties, among other things.
- Article I, Section 8, Clause 2 (Borrowing power) declares that the power to borrow funds "on the credit of the United States" belongs to Congress. In addition to its powers regarding revenues and borrowing, Congress exerts control over the expenditure of funds.
- Article I, Section 9, Clause 7 declares in part that funds can be withdrawn from the Treasury only pursuant to laws that make appropriations.
Under the Constitution, revenue measures must originate in the House of Representatives. Beyond this requirement, however, the Constitution does not prescribe how the House and Senate should organize themselves, or the procedures they should use, to conduct budgeting. Over the years, however, both chambers have developed an extensive set of rules (some set forth in statute) and precedents that lay out complicated, multiple processes for making budgetary decisions. The House and Senate have also created an intricate committee system to support these processes.
As American society has grown and become ever more complex, and as the role of the federal government in the national economy has steadily expanded, Congress also has increasingly shared power over budgetary matters with the president and the executive branch. It has refashioned the president’s role in budgeting by requiring him to submit to Congress each year a budget for the entire federal government and giving him responsibilities for monitoring agencies’ implementation of spending and revenue laws. Accordingly, the president also exercises considerable influence over key budget decisions.
Table of Contents
1. "Introduction to the Federal Budget Process," CRS Report 98-721, December 3, 2012 (38-page PDF) (CRS R46240, February 26, 2020, 48-page PDF
(CRS 44058, January 7, 2021, 17-page PDF) 15. "Points of Order in the Congressional Budget Process," CRS Report 97-865, October 20, 2015 (21-page PDF
Federal Budget Links and Research Tools
Laws, web sites, and books
TCNBudget.com Custom On-Site Training Capitol Learning Audio Courses TM
Index
Audio CD and Print Materialss Online download with MP3 audio and materials in PDF Capitol Learning Audio Courses
Capitol Learning Audio Courses are a convenient way to learn about the legislative process, federal budgeting, media relations, business etiquette, and much more. Each course is between 1/2 hour and 2 hours long, and includes the course materials.Our Capitol Learning Audio Courses can be customized with your logo in quantities of 250 to 10,000 copies. Contact our Client Liaison for details.
- Appropriations Process in a Nutshell
- Authorizations and Appropriations in a Nutshell
- The Federal Budget Process
Also see these related publications
Congressional Authorizations and Appropriations
How Congress Exercises the Power of the Purse through Authorizing Legislation, Appropriations Measures, Supplemental Appropriations, Earmarks, and Enforcing the Authorization-Appropriations Process
Compiled by TheCapitol.Net
More information, including sample pages and Table of Contents, here
The Federal Budget, Third Edition: Politics, Policy, Process
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Budget Reform Politics: The Design of the Appropriations Process in the House of Representatives, 1865-1921
Understanding Government Budgets
The Politics Of Public Budgeting: Getting and Spending, Borrowing and Balancing, 7th Edition
New Politics of the Budgetary Process, 5th Edition
Public Budgeting Systems
Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Government and Not-for-Profit Accounting: Concepts and Practices
Red Ink: Inside the High-Stakes Politics of the Federal Budget
The Basics of Public Budgeting and Financial Management: A Handbook for Academics and Practitioners
