|
| |
Documents Involved in the Federal Budget Process
Executive Branch Documentation of the Budget Requests
 | From the perspective of operating components, there are four
main documented outputs of the budget formulation process: (1) The
request to the next higher echelon in the hierarchy, (2) this level's request to the
agency level, (3) the agency request to OMB, and (4) the request to Congress.
This last one is made public at the time of submission.
|
| The operating component requests and the requests to agency level are
internal agency documents, with formats and requirements for information specified by each
agency's budget staffs. These specifications generally follow a set of principles
aimed at facilitating the decision process as well as to document the requests and their
disposition, and to provide an audit trail.
|
| The request to OMB consists of the requirements spelled out in OMB
Circular A-11, plus supplemental materials required by OMB branches that deal with
agencies. The OMB requirements are aimed at facilitating understanding of the
request and to allow OMB to prepare the consolidated documents of the President's budget
submission.
|
| The President's budget request consists of the formal Budget of
the United States, which covers all of the Federal Government, with its
associated documents (available for download or in paper copy from GPO or major libraries;
also available in CD ROM from GPO). The
documents are: The Budget, Budget Appendix, Analytical Perspectives, Citizen's
Guide, Budget System and Concepts, and Historical Tables. (These documents can be
accessed on the Internet. Click to go to the links page.)
 | By law, the budget submission deadline is the first Monday in February, or February 7,
2000, for the FY 2001 request. |
| The legal basis for this budget requirement is at 31 USC Sec. 1105,
01/06/97, Title 31 (Money and Finance), Subtitle II (The Budget Process), Chapter 11 (The
Budget And Fiscal, Budget, And Program Information), Sec. 1105. Budget contents and
submission to Congress: "... (a) On or after the first Monday in January but not
later than the first Monday in February of each year, the President shall submit a budget
of the United States Government for the following fiscal year. Each budget shall include a
budget message and summary and supporting information. ..." |
|
| The agency's supplementation of the President's request
(also called the President's request or the Congressional request) explains in detail the
basis for the agency request. This document provides the main interface with
Congress on the budget request. It is the documentation that is reviewed before and
during the hearings on the request, and forms the basis for the questioning that occurs
before, during, and after the hearings. (Many of these documents can be accessed on
the Internet, agency by agency. Click to go to the links page.)
| This document also provides the detailed information to back up what was
meant by a specific request absent other documentation, such as specific statutory
language or statements in the various reports associated with Congressional action.
|
| This document is prepared to meet the requirements and
specifications of the appropriations subcommittee members and staff. These
documents can be obtained from the agencies or the GPO. (For examples, see LINKS3 for links to agency documents, available in HTML or PDF
formats.)
|
|
Legislative (Congressional) Documentation of Disposition of the Request
| Subcommittees and committees of the House and Senate prepare reports to
explain their recommendations, as does the conference committee. These documents are
eventually made public. They provide detailed information on what is expected to be
funded, why, and also provide instructions to the agency on matters of interest to
Congress.
|
| These reports become available as actions take place, and those with an
interest (such as agency representatives tracking the activity or the media) can get
copies at the time they become available for Congressional review.
|
Audit and Oversight Process Reports
| There are many. Other Appropriations Committee reports can be
relevant, especially if they deal with matters related to the agency's interests (for
example, ports and navigation are of interest to the Coast Guard as well as the Commerce
Department).
|
| GAO prepares many reports, dealing with fiscal as well as substantive
agency operations matters (see GAO home page,
where GAO reports can be found, as well as GAO testimony on matters of
interest to Congress.
|
Instructions and Other Guidance Documents
OMB Circulars
and materials issued by the National Performance Review are also relevant to
agency budget matters. The CFO Council's Cost Accounting Implementation
Guide has extensive discussion of cost accounting matters. (CFOs are Chief
Financial Officers of an agency.) Other sources are at Budget execution and Other Information.
|
