The President's Budget: Overview of Structure and Timing of Submission to Congress

Abstract

The Budget and Accounting Act of 1921, as amended and later codified in the U.S. Code, requires the President to submit a consolidated federal budget to Congress toward the beginning of each regular session of Congress. Under 31 U.S.C. Section 1105(a), the President must submit the budget which contains budgetary proposals, projections, and other required reports to Congress on or after the first Monday in January, but no later than the first Monday in February. The President's budget, or the Budget of the United States Government as it is referred to in statute, is required to include in part (1) estimates of spending, revenues, borrowing, and debt; (2) detailed estimates of the financial operations of federal agencies and programs; (3) the President's budgetary, policy, and legislative recommendations; and (4) information supporting the President's recommendations. The President's budget also contains budgetary proposals for the legislative and judicial branches. These proposals are transmitted to the President and submitted, without change, as part of the President's budget submission to Congress. There are a number of reports that are required to be submitted along with, or at the same time as, the President's budget, such as an annual federal government performance plan and a report estimating the annual costs and benefits of federal rules.

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Document Details

Document Type
Technical Report
Publication Date
Jul 25, 2013
Accession Number
ADA590707

Entities

People

  • Michelle D. Christensen

Organizations

  • Library of Congress

Tags

DTIC Thesaurus Topics

  • Accounting
  • Budget Estimates
  • Budgets
  • Congress
  • Federal Budgets
  • Governments
  • Judicial Branch
  • Law
  • National Governments
  • President (United States)
  • Public Administration
  • Spreadsheet Software
  • United States
  • United States Government

Fields of Study

  • Political science

Readers

  • Government and Public Administration Law.
  • Public Financial Management and Budgeting