Appendix II

Federal Budget Formulation and Appropriation Processes

As described in appendix I, figure 1 shows the executive branch budget formulation process, which starts when the President develops budget and fiscal policy and concludes when the President sends the proposed budget to Congress by the first Monday in February. Congress then starts the budget and appropriations process illustrated in figure 2.


Source: Office of the Majority Leader, March 2005, adapted by GAO.

a. The term “agency” refers to either the department, agency, or lower component levels, depending on the level of decision being made. The budget submitted to OMB represents the budget decisions made at the department or the highest organizational level.


[Appendix II #2: Figure 2 on Page 118 and Page 119]


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