Federal Budget

Appropriations: Legal Authority for Federal Expenditure
A detailed examination of appropriations, the legal mechanism through which Congress permits federal agencies to incur obligations and make payments out of the Treasury.
Federal Budget: Financial Plan of Government
A comprehensive financial plan detailing the government's expected revenues and proposed expenditures for a particular fiscal year, essential for economic management and policy-making.
Office of Management and Budget: The Heart of Federal Financial Management
The Office of Management and Budget (OMB) is responsible for preparing the annual federal budget for presentation to Congress and overseeing its administration once passed. The OMB also provides data on the actual performance of federal finances.
Off-Budget Federal Programs: Budget Exclusions and Provisions
A detailed examination of off-budget federal programs, which are not counted toward federal budget limits due to current legal provisions. Examples include Social Security and the United States Postal Service, as well as supplemental appropriations for emergencies.
Office of Management and Budget (OMB): Federal Budget Administration
An in-depth exploration of the Office of Management and Budget (OMB), an agency within the Office of the President responsible for preparing the President's budget, developing fiscal programs with economic advisers, reviewing administrative policies, and advising on legislative matters.

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