Circular No. A-11: Preparation, Submission, and Execution of the Budget : Office of Management and Budget (OMB) , August , 2023
Circular No. A-11: Preparation, Submission, and Execution of the Budget : Office of Management and Budget (OMB) , August , 2023
From the document: "What is the budget? In this Circular, the term budget means the President's Budget—The Budget of the United States Government. The budget consists of several volumes that set forth the President's financial proposal with recommended priorities for allocating resources. The main Budget volume contains the President's Budget message and other broad statements of policy. The Appendix contains detailed information by agency, bureau or program group, budget accounts, programs, and activities. Other volumes, such as Analytical Perspectives and Historical Tables, provide complementary views of the budget. Most of the information contained in the budget is, or is based on, information you submit for your agency and programs in response to this Circular. The term "budget" can mean other things in other contexts. It often refers to the full receipt and outlay proposals rather than the volumes in which these amounts are published. Some people refer collectively to the budget resolution and revenue and spending bills that the Congress passes, which we describe below, as the "congressional budget." Ultimately, the Congress and the President enact many laws that control the Government's receipts and spending, which we sometimes refer to collectively as the budget, as in "enacting the budget." This section provides a broad overview of the budget process. You can read more about the budget process in the section of the Analytical Perspectives volume of the most recent budget, "Technical Budget Analyses.""
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