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1、The Federal Budget Process and Current Issues in Federal BudgetingPhilip G. JoyceAssociate Professor of Public Administration The George Washington University October 28, 2002What is the Federal Budget Process?nA Set of Rules and Institutions for Making Tax and Spending DecisionsnA Result of Many Di
2、fferent Laws: Budget and Accounting Act of 1921 Congressional Budget and Impoundment Control Act of 1974 Balanced Budget and Emergency Deficit Control Act of 1985 Budget Enforcement Act of 1990Historical DevelopmentnBudget and Accounting Act of 1921 Created executive budget Established OMB and GAOnC
3、ongressional Budget and Impoundment Control Act of 1974 Designed to coordinate Congressional action on the budget Created budget committees and budget resolution Established CBOHistorical DevelopmentnBalanced Budget and Emergency Deficit Control Act of 1985 (1987) Designed to eliminate deficit by 19
4、91 (1993) Didntn1990s Deficit Reduction OBRA 1990, OBRA 1993, BBA of 1997 Budget Enforcement Act Created discretionary spending caps Created pay-as-you-go (PAYGO)Federal Budget Process ChronologynBudget Preparation Agencies and OMB-results in Presidents budgetnBudget Approval Congress and agencies-r
5、esults in lawsnBudget Execution Agencies constrained by OMBnAudit and Evaluation Agencies and auditors (GAO, I.G.s, etc.)Congress, the President and the BudgetnPresidents budget as kickoff to Congressional processnCongress has “power of the purse” Extent of deference to President depends on politica
6、l factorsnCongress faces different incentives than President Use of budget for electoral purposes Leads to “member priorities” (pork)Budget Approval-The Budget Resolution and ReconciliationnDevelopment of budget resolution “Concurrent” resolution (set of rules to govern Congressional budget actions)
7、 Under the jurisdiction of House and Senate Budget Committees Congress focuses on the whole budget Scheduled to be adopted by April 15 Two key components Aggregate numbers Committee allocationsnThe reconciliation process Optional process, covering taxes and mandatory spending Has been used for recen
8、t major policy actionsBudget Approval-The Appropriations ProcessnAppropriations Provide budget authority Must be obligated during same fiscal year (“one year”) or multiple (“two year”, etc.) or indefinitely (“no year”) BA leads to obligations which lead to outlaysnTypes of Appropriations Regular Sup
9、plemental Continuing Permanent13 Appropriations Bills (Subcommittees)nAgriculture and Rural DevelopmentnCommerce, Justice, State and Judiciaryn DefensenDistrict of ColumbianEnergy and WaternForeign OperationsnInteriornLabor-HHS-EducationnLegislative BranchnMilitary ConstructionnTransportationnTreasu
10、ry-Postal-General GovernmentnVeterans-HUD-Independent AgenciesProcess of Appropriations Action (1)nSection 302 (b) Allocations Division of overall pie into slices by subcommitteenCommittee Action Subcommittee markup “chairmans mark” is key Full committee markup-few substantive changesnFloor Action H
11、ouse considers bill under special rule Senate floor action is more open but 3/5 requirement on points of orderProcess of Appropriations Action (2)nConference Separate conference on each bill Differences can exist on total allocation (302b) and also on allocations by account Conference can be another
12、 opportunity to get member priorities fundednPresidential Action President is making his desires known throughout process, both formally (SAP) and informally Willingness of both sides to negotiate based on strength of belief and political calculationThe Fiscal Year 2003 Budget Debate: What Ever Happ
13、ened to $5 Trillion?nA Tale of Three EstimatesnComparing CBO and OMB Budget EstimatesnLandmines in Congress: The Budget Resolution and the Search for ConsensusnIts an Election Year, StupidA Tale of Three Estimatesn Differencen May 96Jan. 01Aug. 021996-20022001-2002nnFY97 -171-22-221490nFY98 -1946969
14、2630nFY99 -2191261263450nFY00 -2442362364800nFY01 -2591271273860nFY02 -285313-157138-470nFY03 -311359-145156-504nFY04-342397-111231-508nFY05-376433-39337-472nFY02-11 NA5,610 336 N/A-5274nnSource: Congressional Budget Office ($billions)Comparing CBO and OMB EstimatesnBoth agree that: Situation is a L
15、OT better than it was 5 years ago Situation is a LOT worse than 18 months ago Reasons for this include the tax cut, economic changes, discretionary spending increases (largely related to 9/11), technical re-estimates, and debt service costsnMajor disagreement on the magnitude of the deterioration in the outlook CBO says that the budget will have a cumulative deficit of $229 billion from 2003 to 2007, compared to OMB estimates of a cumulative surplus of $392 billion (difference of $620 billion) Over 10 years, CBO projects an outlook that is $1.3 trillion worse than OMB (CBO-$1 trillion su
