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This is a selective guide to resources at Columbia University Libraries and on the Internet, for conducting research on the U.S. Federal budget process. Most of the items included are available in Lehman Library.

The budget process for the U.S. Federal government involves both the executive and legislative branches of government. The President submits a budget to Congress, which then passes legislation to actually appropriate and authorize funds to be spent. The timetable for this process is shown in the section on the Budget Calendar -- the dates are flexible, for the most part. Along the way, a variety of documents are produced, from both branches. The most important of these are cited here, but more are available on the websites of the agencies involved. The Government Printing Office (GPO) maintains a website which provides access to the most important of these documents, for both current and previous budget years.

• Budget of the United States Government. Annual.
  Washington, D.C.: GPO, 1938-
  Call Number: HJ 2051 .Un31
  Online versions: FY 1996-present, FY 2013
      A proposal issued by the President, often with various supporting appendices and tables; it indicates Presidential goals and priorities for the next fiscal year. It includes a description of the economic assumptions on which the budget is based, and detailed agency programs and expenditures. The President’s Budget is the government’s primary tool for financial planning and control. It focuses on taxpayers’ dollars the government collects, how it uses them to support programs and services, and whether this use results in a surplus or deficit.
  Congressional Quarterly's Fiscal 2013 Budget Tables
  All of the latest information about FY budget items, with links to bills, briefings, hearings, votes, action reports, CQ stories, and more.
  
  • President Obama's Fiscal 2012 Budget
    FY 2012 budget request by agency.
    
• Status of Appropriations Bills:
  FY1998 - FY2004, FY2005, FY2006, FY2007, FY2009, FY2010, FY2011, FY2012
• Budget and Economic Outlook, 1975-present
• Public Budget Database
  The Public Budget Database provides account level detail for budget authority, outlays and receipts. The data covers a period from 1976 to a five-year projection (from 1962 for outlays). This data is provided in various formats along with a user's guide.
  FY 2003, FY 2004, FY 2005, FY 2006, FY 2007, FY 2008, FY 2009, FY 2010, FY 2011, FY 2012, FY 2013
• USAspending.gov
  The Federal Funding Accountability and Transparency Act of 2006 (Transparency Act) requires a single searchable website, accessible by the public for free that includes for each Federal award:
      1. the name of the entity receiving the award;
      2. the amount of the award;
      3. information on the award including transaction type, funding agency, etc;
      4. the location of the entity receiving the award;
      5. a unique identifier of the entity receiving the award.

• Budget of the U.S. Government
  Contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables.
• Analytical Perspectives
  Contains analyses that are designed to highlight specified subject areas or provide other significant presentations of budget data that place the budget in perspective. This volume includes economic and accounting analyses; information on Federal receipts and collections; analyses of Federal spending; information on Federal borrowing and debt; baseline or current services estimates; and other technical presentations. The Analytical Perspectives volume also contains supplemental material with several detailed tables, including tables showing the budget by agency and account and by function, subfunction, and program, that is available on the Internet and as a CD-ROM in the printed document.
• Historical Tables
  Provides data on budget receipts, outlays, surpluses or deficits, Federal debt, and Federal employment over an extended time period, generally from 1940 or earlier to 2013 or 2017. To the extent feasible, the data have been adjusted to provide consistency with the 2013 Budget and to provide comparability over time.
• Appendix
  Contains detailed information on the various appropriations and funds that constitute the budget and is designed primarily for the use of the Appropriations Committees. The Appendix contains more detailed financial information on individual programs and appropriation accounts than any of the other budget documents. It includes for each agency: the proposed text of appropriations language; budget schedules for each account; 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. Information is also provided on certain activities whose transactions are not part of the budget totals.

For books about the budget process, check CLIO under the subject heading: Budget process --United States.

• A Balanced Budget Constitutional Amendment: Background and Congressional Options, Congressional Research Service, June 8, 2011
  
• Introduction to the Federal Budget Process
  Congressional Research Service report, December 2, 2010.
      Many more detailed budget-related Congressional Research Service reports can be found on the Open CRS web site.
  
• A Citizen's Guide to the Federal Budget. Annual.
  Washington, DC : GPO, 1996-2003.
  Call Number: HJ 2051 .Un31[yr]/CITIZE.
   "U.S. Budget for Dummies" -- no longer published.
• CQ Almanac Annual. 1953-
  Washington : Congressional Quarterly, 1945-
  Call Number: JK 1 .C66
      Outlines the entire budgetary process for the preceding year; useful for overview of budget allocations and political strategies.
• Facts and Figures on Government Finance. Annual.
  New York, Tax Foundation, 1941-2004.
  Call Number: HJ 257 .T198
• Glossary, from the Congressional Budget Office (CBO, 2012)
• A Glossary of Terms Used in the Federal Budget Process. 2005 ed. from the GAO
  
• The Guide to the Federal Budget. Annual.
  Washington, D.C. : Northeast-Midwest Institute, 1982-2000.
  Call Number: HJ 2051 .G84
• Historical Statistics of the United States, Millennial ed.
  This extraordinary database contains over 37,000 data sets, fully searchable and customizable. Retrieved tables can be downloaded as Excel or PDF files, printed and graphed. Date of coverage varies, but many tables include data 1790-2000. Also available as a print version, below.

• Historical Statistics of the United States: Earliest Times to the Present. 5 vols.
  New York : Cambridge University Press, c2006.
  Call Number: HA 202 .H57 2006
• Schick, Allen.
  The Federal Budget: Politics, Policy, Process. 3rd ed.
  Washington, D.C. : Brookings Institution Press, c2007.
  Call Number: HJ 2051 .S3424 2007
• Statistical Abstract of the United States. Annual. 1878-
  Call Number: HA202 .Un31 (Copies available in multiple locations)
  
  • 1878-2012
  • 2013-present
• Tomkin, Shelley Lynne.
  Inside OMB : Politics and Process in the President's Budget Office
  Armonk, N.Y. : M.E. Sharpe, c1998.
  Call Number: HJ 2051 .T63 1998
• U.S. National Debt Clock
  It updates each time you reload the page. Plus, budget news and links to other budget-related sites.
• U.S. Senate.
  Virtual Reference Desk: the Budget
  A collection of documents and other information which explain the budget process, committees, and resolutions.
  
• Wetterau, Bruce.
  Congressional Quarterly's Desk Reference on the Federal Budget.
  Washington, D.C. : Congressional Quarterly, c1998.
  Call Number: HJ 2051 .W43 1998
      A handy guide in a question-and-answer format; includes a number of tables & charts.

• Council of Economic Advisers
  The CEA primarily performs an analysis and appraisal of the national economy for the purpose of providing policy recommendations to the President.
  
  Major Publications:
  • Economic Report of the President. Annual. 1966-
    Call Number: HC 106.5. U5 A121
        Precedes the budget itself; an assessment of the economic situation and policy proposals; includes the report of the Council of Economic Advisers.
  • Monthly Economic Indicators
• Department of the Treasury
  
  • Financial Report of the United States Government
    The Financial Report of the United States Government, issued by the Department of the Treasury, analyzes how revenue was spent in the fiscal year on programs and services and discusses the government’s resulting financial position. Cost is reported at the time an obligation to pay arises rather than when payments are made.
  • Calculate the Public Debt to the Penny and Who Holds It, Bureau of the Public Debt
• Office of Management and Budget
  OMB's predominant mission is to assist the President in overseeing the preparation of the Federal budget and to supervise its administration in Executive Branch agencies. In helping to formulate the President's spending plans, OMB evaluates the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities. OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the President's budget and with Administration policies.
      Each of the following publications can be found online by browsing each individual Budget of the U.S.
  
  Major Publications:
  • The Budget System and Concepts of the United States Government.
    Washington, DC : U.S. Office of Management and Budget, 1993.
    Call Number: PR EX 2.8/12:
  • OMB Final Sequestration Report to the President and Congress for Fiscal Year ...: Annual.
    Y 1.1/7: - Offsite
  • Mid-session Review of the Budget. Annual.
    Call Number: PR EX 2.31:

The OMB also provides information about earmarks -- funds specified for a specific project, often sponsored by the legislator in whose district or state the project is located. OMB provides an Earmarks Database to identify that type of spending.

The Congressional Budget Process: A Brief Overview, Congressional Research Service, August 22, 2011

A large number of bills are introduced each session in Congress regarding appropriations and budgets. Search Thomas for bills and laws.

• Congressional Budget Office
  CBO's mission is to provide the Congress with objective, timely, nonpartisan analyses needed for economic and budget decisions and with the information and estimates required for the Congressional budget process. Budget analysis and economic and budget projections are a large part of its operation.
  
• Major Publications:
  
  • An Analysis of the President's Budgetary Proposals for Fiscal Year ...
    Call Number: Y 10.19:
  • Budget and Economic Outlook. Annual, with updates. 1979-
    Call Number: Y 10.13
        Congressional response to the President's proposed budget.
  • Budget Options. Annual.
    Y 10.13: - U.S. Government Documents
    Earlier title: Reducing the Deficit: Spending and Revenue Options.
  • Monthly Budget Review
  • Unauthorized Appropriations and Expiring Authorizations.
    Call Number: Y 10.2:
• Budget Publications by Subject Area
• Long-Term Implications of the 2012 future Years Defense Program, July 2012
  
• Government Accountability Office (GAO)
  The Government Accountability Office is the investigative arm of Congress. GAO exists to support the Congress in meeting its Constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people. GAO examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help the Congress make effective oversight, policy, and funding decisions.
  
  • Browse by Topic: Budget and Spending
  • GAO's High-Risk List: Identifying Programs Vulnerable to Waste, Fraud, Abuse or Mismanagement
• Omnibus Budget Reconciliation Act. Annual.
  Call Number: Y 1.1/8: - U.S. Government Documents Microfiche
      The final budget as passed into law. In recent years, this has been a series of acts, covering one or more departments and agencies, rather than a consolidated act.
  • Omnibus Appropriations Bill FY 1999, October 19, 1998
  • Consolidated Appropriations Act FY 2000, November 17, 1999
  • Consolidated Appropriations Act FY 2001, December 15, 2000
  • Status of ... Appropriations Bills: FY200, FY2003, FY2004, FY2005, FY2006, FY2007, FY2008, FY2009, FY2010, FY2011, FY2012
• U.S. Congress. House. Budget Committee
• U.S. Congress. Senate. Budget Committee

• Cato Institute: Tax and Budget Policy
• Center for Strategic and Budgetary Assessments, Washington, D.C.
  The Center for Strategic and Budgetary Assessments (CSBA) is an independent, nonprofit public policy research institute established to promote innovative thinking about defense planning and investment strategies for the 21st century. CSBA brings databased analyses and cutting-edge assessment techniques to its research on: Military Strategy and Policy, Defense Budgets and Programs, Weapon Systems and Critical Technologies, Military Personnel and Readiness, Military Revolutions and Future Warfare, Transformation of the Military, and the Defense Industry.
  
  • Analysis of the FY ... Defense Budget (score down under Studies)
    
• Center on Budget and Policy Priorities
  A nonpartisan research organization and policy institute that conducts research and analysis on a range of government policies and programs, with an emphasis on those affecting low- and moderate-income people.
• Citizens Against Government Waste
  The Congressional Pig Book exposes pork barrel spending at its worst.
• Concord Coalition: Federal Budget Information
  The Concord Coalition is a nonpartisan, grassroots organization advocating fiscal responsibility while ensuring Social Security, Medicare, and Medicaid are secure for all generations.
• CQ Weekly. 1969-
  Washington : Congressional Quarterly, 1969-
  Call Number: JK 1 .C15
  Contains articles and statistics on the budget and budgetary process every year.
• Facing Up to the Nation's Finances
  The site aims to organize a non-partisan movement of citizens and leaders in honest public dialogue to call for meaningful action in confronting the various challenges to long-term fiscal stability. Among those challenges are the impending retirements of the Baby Boomers, the growth in health care costs, and the budget deficit and accumulated national debt.
• Heritage Foundation: Budget and Spending
  The Heritage Foundation is a research and educational institute -- a think tank -- whose mission is to formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense.
  
• National Journal Group's Policy Central: Budget Coverage
  Full text of the National Journal, plus bill tracking, markup reports, Congress Daily, and other resources.
• National Priorities Project
  National Priorities Project reports on the impact of federal budget and spending priorities on the cities and states.
• OMB Watch
  
  • Federal Budget and Tax Policy
  • The Regulatory Tsunami That Wasn’t, September 2012
• Tax Policy Center
  The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government. TPC provides timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers.
• Taxpayers for Common Sense: a Non-Partisan Budget Watchdog
• Times Topics: U.S. Federal Budget, New York Times
• Washington Post: Taxes and Spending