U.S. Government Documents: The Budget Process

This is a selective guide to resources at Columbia University Libraries and on the Internet, for conducting research on the U.S. Federal budget process. Most of the items included are available in Lehman Library.

The budget process for the U.S. Federal government involves both the executive and legislative branches of government. The President submits a budget to Congress, which then passes legislation to actually appropriate and authorize funds to be spent. The timetable for this process is shown in the section on the Budget Calendar -- the dates are flexible, for the most part. Along the way, a variety of documents are produced, from both branches. The most important of these are cited here, but more are available on the web sites of the agencies involved. The Government Printing Office (GPO) maintains a web site which provides access to the most important of these documents, for both current and previous budget years:

Current Federal Budget

Budget of the United States Government. Annual.: Washington, D.C.: GPO, 1938-; HJ 2051 .Un31 - Business, Lehman (Non-circulating in both); Web versions: FY 1996-present, FY 2010; A proposal issued by the President, often with various supporting appendices and tables; it indicates Presidential goals and priorities for the next fiscal year. It includes a description of the economic assumptions on which the budget is based, and detailed agency programs and expenditures.; White House FY 2010 Budget Information
Congressional Quarterly's Latest News on the Budget: All of the latest information about FY budget items, with links to bills, briefings, hearings, votes, action reports, news, and more.; CQ.com Interactive: Obama's Fiscal 2010 Budget Request; All of the latest information about FY budget items, with links to bills, briefings, hearings, votes, action reports, news, and more.
State-By-State Fact Sheets: An interactive map.
Death & Taxes: a Visual Guide to Where Your Federal Tax Dollars Go
Status of Appropriations Bills: Appropriations Legislation FY1999 - FY2004, FY2005, FY2006, FY2007, FY2008, FY2009, FY2010
Budget and Economic Outlook 1975-
Public Budget Database: FY 2003, FY 2004, FY 2005, FY 2006, FY 2007, FY 2008, FY 2009: The Public Budget Database provides account level detail for budget authority, outlays and receipts. The data covers a period from 1976 to a five-year projection (from 1962 for outlays). This data is provided in various formats along with a user's guide.

Descriptions of FY 2010 Federal Budget Publications

A New Era of Responsibility: Renewing America�s Promise: Contains the Budget Message of the President, information on the President�s priorities, and budget overviews organized by agency. This document was published on February 26, 2009. Since publication of this initial volume, the Administration has produced updated budget estimates based on new technical and other information. The following volumes are based on those new estimates, and updated summary tables were published in the following volume.
Analytical Perspectives, Budget of the United States Government, Fiscal Year 2010: Contains analyses that are designed to highlight specified subject areas or provide other significant presentations of budget data that place the budget in perspective. This volume includes economic and accounting analyses; information on Federal receipts and collections; analyses of Federal spending; information on Federal borrowing and debt; baseline or current services estimates; and other technical presentations. The Analytical Perspectives volume also contains supplemental material with several detailed tables, including tables showing the budget by agency and account and by function, subfunction, and program, that is available on the Internet and as a CD-ROM in the printed document.
Historical Tables, Budget of the United States Government, Fiscal Year 2010: Provides data on budget receipts, outlays, surpluses or deficits, Federal debt, and Federal employment over an extended time period, generally from 1940 or earlier to 2010 or 2014. To the extent feasible, the data have been adjusted to provide consistency with the 2010 Budget and to provide comparability over time.
Appendix, Budget of the United States Government, Fiscal Year 2009: Contains detailed information on the various appropriations and funds that constitute the budget and is designed primarily for the use of the Appropriations Committees. The Appendix contains more detailed financial information on individual programs and appropriation accounts than any of the other budget documents. It includes for each agency: the proposed text of appropriations language; budget schedules for each account; legislative proposals; explanations of the work to be performed and the funds needed; and proposed general provisions applicable to the appropriations of entire agencies or group of agencies. Information is also provided on certain activities whose transactions are not part of the budget totals.
Updated Summary Tables: Contains a set of summary tables updated and expanded from the February FY 2010 President�s Budget overview.

Background Information

For books about the budget process, check CLIO under the subject heading:
Budget process --United States

Introduction to the Federal Budget Process: Congressional Research Service report, March 7, 2008.; Many more detailed budget-related Congressional Research Service reports can be found on the web site of the House of Representatives' Committee on Rules.
A Citizen's Guide to the Federal Budget. Annual.: Washington, DC : GPO, 1996-2003.; HJ 2051 .Un31[yr]/CITIZE. - Business, Lehman (Non-circulating in both); "U.S. Budget for Dummies" -- no longer published.
CQ Almanac. Annual. 1953-: Washington : Congressional Quarterly, 1945-; JK 1 .C66 - Lehman; Outlines the entire budgetary process for the preceding year; useful for overview of budget allocations and political strategies.
Facts and Figures on Government Finance. Annual.: New York, Tax Foundation, 1941-; HJ 257 .T198 - Business
The Federal Budget Process : a Glossary of Terms.: New York : Novinka Books, c2006.; HJ 2051 .G564 2006 - Lehman
Glossary of Important Budget Terms, from OMB Watch
A Glossary of Terms Used in the Federal Budget Process. 2005 ed.
The Guide to the Federal Budget. Annual.: Washington, D.C. : Northeast-Midwest Institute, 1982-; HJ 2051 .G84 - Lehman, Butler Reference
Herman, Edward.: The Federal Budget: a Guide to Process and Principal Publications.; Ann Arbor, Mich. : Pierian Press, 1991.; HJ 2051 .H47 1991g - Lehman
Historical Statistics of the United States, Millennial ed.: This extraordinary database contains over 37,000 data sets, fully searchable and customizable. Retrieved tables can be downloaded as Excel or PDF files, printed and graphed. Date of coverage varies, but many tables include data 1790-2000. Also available as a print version, below.
Historical Statistics of the United States: Earliest Times to the Present. 5 vols.: New York : Cambridge University Press, c2006.; HA 202 .H57 2006 - Lehman, Barnard Reference; R317.3 Un3543 - Butler Reference
Statistical Abstract of the United States. Annual. 1878-: Washington : G.P.O., 1879-; HA 202 .Un31 - Lehman; 317.3 Un31 - Annex (1878-1985); Contains summaries of time series for various budget figures, some going back to 1945.
Tomkin, Shelley Lynne.: Inside OMB : Politics and Process in the President's Budget Office.; Armonk, N.Y. : M.E. Sharpe, c1998.; HJ 2051 .T63 1998 - Lehman
U.S. National Debt Clock: It updates each time you reload the page. Plus, budget news and links to other budget-related sites.
U.S. House of Representatives. Committee on Rules.: The Budget Process; Includes a glossary of terms, time table, budget process primer,and and other reference documents.
U.S. Senate.: Virtual Reference Desk: the Budget; A collection of documents and other information which explain the budget process, committees, and resolutions.
Wetterau, Bruce.: Congressional Quarterly's Desk Reference on the Federal Budget.; Washington, D.C. : Congressional Quarterly, c1998.; HJ 2051 .W43 1998 - Lehman; A handy guide in a question-and-answer format; incudes a number of tables & charts.

Executive Budget Activity

Bureau of the Public Debt, Department of the Treasury

Calculate the Public Debt to the Penny and Who Holds It

Council of Economic Advisers

The CEA primarily performs an analysis and appraisal of the national economy for the purpose of providing policy recommendations to the President.

Major Publications:

Economic Report of the President. Annual. 1966-
HC 106.5.U5 A121 - Lehman
Precedes the budget itself; an assessment of the economic situation and policy proposals; includes the report of the Council of Economic Advisers.
Monthly Economic Indicators

Office of Management and Budget

OMB's predominant mission is to assist the President in overseeing the preparation of the Federal budget and to supervise its administration in Executive Branch agencies. In helping to formulate the President's spending plans, OMB evaluates the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities. OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the President's budget and with Administration policies.

Major Publications:

The Budget System and Concepts of the United States Government.
Washington, DC : U.S. Office of Management and Budget, 1993.
PR EX 2.2:B 85/5/993 - Offsite
OMB Final Sequestration Report to the President and Congress for Fiscal Year ...: Annual.
Y 1.1/7: - Offsite
Mid-session Review of the Budget. Annual.
PR EX 2.31: - Offsite

Each of the above publications can be found online by browsing each individual Budget of the U.S.

The OMB also provides information about earmarks -- funds specified for a specific project, often sponsored by the legislator in whose district or state the project is located. OMB provides an Earmarks Database to identify that type of spending.

Legislative Budget Activity

A large number of bills are introduced each session in Congress regarding appropriations and budgets. Search Thomas for bills and laws.

Congressional Budget Office

CBO's mission is to provide the Congress with objective, timely, nonpartisan analyses needed for economic and budget decisions and with the information and estimates required for the Congressional budget process. Budget analysis and economic and budget projections are a large part of its operation.

CBO Timeline for Analyses

Major Publications:

An Analysis of the President's Budgetary Proposals for Fiscal Year ...
Y 10.19: - U.S. Government Documents
Budget and Economic Outlook. Annual, with updates. 1979-
Y 10.13: - U.S. Government Documents
Congressional response to the President's proposed budget.
Budget Options. Annual.
Y 10.13: - U.S. Government Documents
Earlier title: Reducing the Deficit: Spending and Revenue Options.
Monthly Budget Review

Budget Publications by Subject Area

Government Accountability Office (GAO)

The Government Accountability Office is the investigative arm of Congress. GAO exists to support the Congress in meeting its Constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people. GAO examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help the Congress make effective oversight, policy, and funding decisions.

Browse by Topic: Budget and Spending

Omnibus Budget Reconciliation Act. Annual.

Y 1.1/8: - U.S. Government Documents Microfiche

The final budget as passed into law.

Omnibus Appropriations Bill FY 1999, October 19, 1998

Consolidated Appropriations Act FY 2000, November 17, 1999

Consolidated Appropriations Act FY 2001, December 15, 2000

Status of FY2002 Appropriations Bills

Status of FY2003 Appropriations Bills

Status of FY2004 Appropriations Bills

Status of FY2005 Appropriations Bills

Status of FY2006 Appropriations Bills

Status of FY2007 Appropriations Bills

Status of FY2008 Appropriations Bills

Status of FY2009 Appropriations Bills

Status of FY2010 Appropriations Bills

U.S. Congress. House. Budget Committee

U.S. Congress. Senate. Budget Committee

The Budget Calendar
Executive Budget Documents	Timing & Actions	Congressional Budget Documents
	9/14 -- Executive branch agencies submit initial budget requests
	10/15 -- Other agencies submit budget requests
	Nov-Dec -- Legislative & judical branches submit budget requests
	December -- CBO determines if additional cutting of spending necessary	Final Sequestration Report to the President and Congress for Fiscal Year ...: Y 1.1/7: - U.S. Government Documents Microfiche
	December -- OMB provides estimates of the status of discretionary spending
Budget of the United States Government HJ 2051 .Un31 - Business, Lehman Economic Report of the President. HC 106.5.U5 A121 - Lehman	1st Monday in February -- President transmits budget to Congress
	2/15 -- CBO reports to budget committees	Budget and Economic Outlook and Updates Y 10.13: - U.S. Government Documents
	March	Budget Options No print version
	April	Analysis of the President's Budgetary Proposals Y 10.19: - U.S. Government Documents
	6/30 -- House completes action on appropriations bills	Omnibus Budget Reconciliation Act Y 1.1/8: - MF - U.S. Government Documents Omnibus Appropriations Bill, October 19, 1998 Consolidated Appropriations Act FY 2000, November 17, 1999 Consolidated Appropriations Act FY 2001, December 15, 2000 Status of FY2002 Appropriations Bills, Status of FY2003 Appropriations Bills, Status of FY2004 Appropriations Bills, Status of FY2005 Appropriations Bills, Status of FY2006 Appropriations Bills Status of FY2006 Appropriations Bills, Status of FY2007 Appropriations Bills, Status of FY2008 Appropriations Bills, Status of FY2009 Appropriations Bills, Status of FY2010 Appropriations Bills
Mid-session Budget Review PR EX 2.31: - U.S. Government Documents	July 15 -- President submits Mid-session Budget Review
Sequestration Update Report	August 20 -- OMB updates sequestration review
	October 1 -- Fiscal year begins

News & Commentary

Cato Institute: Budget and Tax Policy
Center for Strategic and Budgetary Assessments, Washington, D.C.: The Center for Strategic and Budgetary Assessments (CSBA) is an independent, nonprofit public policy research institute established to promote innovative thinking about defense planning and investment strategies for the 21st century. CSBA brings databased analyses and cutting-edge assessment techniques to its research on: Military Strategy and Policy, Defense Budgets and Programs, Weapon Systems and Critical Technologies, Military Personnel and Readiness, Military Revolutions and Future Warfare, Transformation of the Military, and the Defense Industry.
Center on Budget and Policy Priorities: A nonpartisan research organization and policy institute that conducts research and analysis on a range of government policies and programs, with an emphasis on those affecting low- and moderate-income people.
Citizens Against Government Waste: The Congressional Pig Book exposes pork barrel spending at its worst.
Concord Coalition: Federal Budget Information: The Concord Coalition is a nonpartisan, grassroots organization advocating fiscal responsibility while ensuring Social Security, Medicare, and Medicaid are secure for all generations.
Congressional Quarterly Weekly Report. 1969-: Washington : Congressional Quarterly, 1969-; Current - Lehman Periodicals Room; Bound - JK 1 .C15 Lehman; Contains articles and statistics on the budget and budgetary process every year.
Facing Up to the Nation's Finances: The site aims to organize a non-partisan movement of citizens and leaders in honest public dialogue to call for meaningful action in confronting the various challenges to long-term fiscal stability. Among those challenges are the impending retirements of the Baby Boomers, the growth in health care costs, and the budget deficit and accumulated national debt..
Heritage Foundation Budget Research: The Heritage Foundation is a research and educational institute -- a think tank -- whose mission is to formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense.; 2008 Federal Revenue and Spending Book of Charts
National Journal Group's Policy Central: Full text of the National Journal, plus bill tracking, markup reports, Congress Daily, and other resources.
National Priorities Project: National Priorities Project reports on the impact of federal budget and spending priorities on the cities and states.
OMB Watch: Budget News, a project of OMB Watch, provides background information and analysis of major U.S. federal budget issues, including major appropriations and tax bills, proposed changes to entitlement programs, and the Balanced Budget Amendment.
Taxpayers for Common Sense: a Non-Partisan Budget Watchdog
Washington Post: Taxes and Spending

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