The Budget Process: Home

Welcome to the subject guide for the federal budget.  This guide contains information on current and historical publications (available electronically) relating to the federal budget process. 

The federal budget process 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 Budget Calendar below, although some dates are flexible. Both branches produce documents (see Government Resources below).

The Budget and Accounting Act of 1921 created the process, as well as what is now known as the Office of Management and Budget (OMB) and the agency now known as the Government Accountability Office (GAO). It is contained in Chapter 11, Title 31 of the United States Code.

In addition to the links in this guide, search the Columbia Libraries Catalog for U.S. Government Documents for publications and filter your search for precise results. Some Columbia Libraries catalog call numbers are highlighted here. Some resources are limited to Columbia users.