Budgeting for the federal government is an enormously complex
process. This book provides a comprehensive explanation of the
federal budget process, including an overview and separate chapters
on the framework for budget enforcement; the President's budget;
the congressional budget resolution and reconciliation; revenues
and borrowing; authorisations and direct spending; annual
appropriations; and the implementation of spending laws. In
addition, a thorough explanation is provided pertaining to the
federal budget process; the understanding of how it works and how
the data is interpreted. Excerpts from legislation, standard forms
and other documentation developed at each stage of the budget
process are exhibited. Appended materials include a listing of
milestones in the federal budget process, citations to major
budgetary laws and a glossary of budgetary terms.
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