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U.S. Government

The Budget Process

Titles and sections of budget documents have varied over the years. In Case Library, all of the documents are shelved under the call number PREX 2.8. The major titles are listed below.

Budget of the United States Government
Contains the budget message of the President and proposals by budget function.

Budget of the United States Government. Appendix.
Designed for the Appropriations Committee, for each agency contains: proposed text of appropriations language, budget schedules for each account, new legislative proposals, explanations of the work to be performed and the funds needed, and proposed general provisions applicable to the appropriations of entire agencies or group of agencies. Also provides information on certain activities whose outlays are not part of the budget totals.

Analytical Perspectives, Budget of the United States Government
Includes information on Federal receipts and collections; analyses of federal spending; detailed information on federal borrowing and debt; the Budget Enforcement Act preview report; current services estimates, and other technical presentations. Also includes information on the budget system and concepts and a list of the Federal programs by agency and account.

Historical Tables, Budget of the United States Government
Data on budget receipts, outlays, surpluses or deficits, federal debt, and federal employment over time (generally 1940- ). The place to go to see what has been spent, rather than what has been proposed
Provides information about federal awards/grants, as collected from federal agencies. The data is largely from sources: the Federal Procurement Data System, which contains information about federal contracts; and the Federal Assistance Award Data System, which contains information about federal financial assistance such as grants, loans, insurance, and direct subsidies like Social Security.

Consolidated Federal Funds Report
Annual publication of the Census. Data are obtained on the amount of virtually all Federal expenditures, including grants, loans, direct payments, insurance, procurement, salaries and wages and other awards (such as price supports and research awards). Data represent actual expenditures (or outlays) with some exceptions (e.g. contract amounts may represent obligations, loans and insurance can include cash and contingent liability values, and grants to individuals may reflect benefit commitments). Expenditures are reported by responsible department or agency, and classified by affected program (such as Federal Emergency Management Agency disaster relief grants or Food and Nutrition Services Women Infants and Children (WIC) Program). Data may not be available at the sub-agency level. Federal Financial Statistics program terminated in 2010.


Treasury Department Documents

Combined Statement of Receipts, Expenditures, and Balances of the United States Government
United States Government Annual Report

  • GovInfo 1872-1983
  • GovInfo most recent statements
  • Case Docs Tall T 63.113: 1947-1983
  • Case Docs Microfiche T 63.101/2: 1986-2001

Account of the Receipts and Expenditures

Policy Basics: Introduction to the Federal Budget Process 
Very clear explanation from the Center on Budget and Policy Priories

Introduction to the Federal Budget Process 
Publication from the Congressional Research Service, updated regularly. Current link is to the 2012 ed.

Glossary of Terms used in the Federal Budget Process 
A publication of the U.S. Government Accountability Office. Appendices I & II provide an overview of the development and execution of the federal budget

Analytical Perspectives, Budget of the United States Government
Case Ref Document PREX 2.8/5: current ed
LASR Gov't Docs PREX 2.8/5:  1995-current 1996-
Chapter "Budget System and Concepts and Glossary" (about 20 pages) outlines the budget process, from formulation to enforcement; defines terms.

Budget System and Concepts
Case Ref Document  PREX 2.8: 1997-
Contains an explanation of the budget process and concepts used to formulate budget proposals. Select year, then scroll to Supporting Documents section.

Citizen's Guide to the Federal Budget, Budget of the United States Government
Much less detailed than above documents. 2002 is most recent ed. published

Books in the Colgate Libraries
Search the catalog for the subject heading Budget process -- United States

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