The site provides a practical guide to the budget process. The main element is a description of the United States Federal government's process for planning, budgeting, allocating, and spending money to accomplish its operational objectives. Focus is on the process as it affects Federal agencies and operating components -- the organizations that do the work and use resources to accomplish objectives. How these agencies obtain resources is explained. This process is not always straightforward, and there are many aspects that are generally not public information, yet this process directly and significantly affects managers of the organizations involved and the suppliers of services and materials to the government. Each step of the process is summarized in the example budget calendar, with steps linked to an explanation of how the step affects line managers and their suppliers. As appropriate, operating component managers' strategies to deal with the process are explained.
People interested in the operations of Federal agencies may be helped by the information. Resources are crucial for the operation of any organization. Federal agencies obtain resources through the budget process. Understanding resource issues related to agencies helps: Federal managers to plan for the budget and its associated performance measures. Federal employees may better understand the process for obtaining money and managing performance for programs. Contractors and grantees may gain insights into what their clients face in obtaining resources to fund their services. Budget and program analysts and students may improve their understanding of the Federal budget and performance management process and how these processes affect program operations.