The Justifications are documents prepared by the various agencies of the Executive Branch for the use of Congress, primarily for the Appropriations and Budget Committees, which give details of the budget request by the President in his most recently submitted budget request under section 1105 of title 31 of the U.S. Code.
GAO Glossary of Terms and Definition (September 2005)
The documents an agency submits to the appropriations committees in support of its budget request. The Office of Management and Budget (OMB) prescribes justification materials, which typically explain changes between the current appropriation and the amounts requested for the next fiscal year.
Joint Select Committee on Deficit Reduction
Law Revision Counsel