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The President’s Budget: Overview of Structure and Timing of Submission to Congress

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The President’s Budget: Overview of Structure and Timing of Submission to Congress Michelle D. Christensen Analyst in Government Organization and Management July 25, 2013March 4, 2014 Congressional Research Service 7-5700 www.crs.gov R43163 CRS Report for Congress Prepared for Members and Committees of Congress The President’s Budget: Overview of Structure and Timing of Submission to Congress Summary The Budget and Accounting Act of 1921, as amended and later codified in the U.S. Code, requires the President to submit a consolidated federal budget to Congress toward the beginning of each regular session of Congress. Under 31 U.S.C. Section 1105(a), the President must submit the budget—which contains budgetary proposals, projections, and other required reports—to Congress on or after the first Monday in January, but no later than the first Monday in February. The President’s budget, or the Budget of the United States Government as it is referred to in statute, is required to include in part (1) estimates of spending, revenues, borrowing, and debt; (2) detailed estimates of the financial operations of federal agencies and programs; (3) the President’s budgetary, policy, and legislative recommendations; and (4) information supporting the President’s recommendations. The President’s budget also contains budgetary proposals for the legislative and judicial branches. These proposals, which are transmitted to the President and submitted, without without change, as part of the President’s budget submission to Congress. There are a number of reports reports that are required to be submitted along with, or at the same time as, the President’s budget, such such as an annual federal government performance plan and a report estimating the annual costs and and benefits of federal rules. The content and structure of the President’s budget have varied by President. The budget submissions of the past three Presidents have each included the following volumes: • Budget of the U.S. Government—includes a short budget message summarizing the President’s policy priorities, summary tables of budgetary aggregates, and narrative descriptions of proposed government activities; • Historical Tables—provides a historical overview of federal government finances, including time series statistics on budget authority, government receipts, outlays, and the federal debt; • Analytical Perspectives—contains in-depth discussion of government programs and technical explanation of the budget baselines that were used to produce the estimates contained in the President’s budget; and • Appendix—includes detailed budget estimates and financial information on individual programs listed by appropriations account, which includes the President’s recommended appropriations language, among other information. Timely Submission of the President’s Budget. In the 9293 years since the President was required to submit a budget to Congress, it was submitted on or before the original statutory deadline on 75 occasions. On 53 of these occasions, the budget was submitted on the deadline. On the remaining 22 occasions, the President’s budget was submitted early. Delayed Submission of the President’s Budget. The President’s budget has been submitted after the statutory deadline on 1718 occasions. In 6 of these 1718 occasions, Congress extended the deadline by statute. In all but one of these occasions, the President’s budget was submitted by the extended deadline. In the 1213 instances when it was submitted after the original or the extended deadline, the proposal was delayed, on average, 3433.54 days. This report, which provides information on the origins, content, and submission dates of the President’s budget, will be updated annually or as developments warrant. Congressional Research Service The President’s Budget: Overview of Structure and Timing of Submission to Congress Congressional Research Service The President’s Budget: Overview of Structure and Timing of Submission to Congress Contents Introduction...................................................................................................................................... 1 Origins and Predecessors of the President’s Budget ........................................................................ 12 Content of the President’s Budget ................................................................................................... 3 Structure and Components of Recent Budget Submissions ............................................................. 4 Timing of Submission of the President’s Budget............................................................................. 7 Deadlines for Submission of the President’s Budget................................................................. 7 Timely Submission of the President’s Budget ........................................................................... 8 Delayed Submission of the President’s Budget ......................................................................... 8 Figures Figure 1. Timing of Submission of the President’s Budget: FY1923-FY2014FY2015 .............................. 10 Tables Table 1. Statutory Deadlines for Submission of the President’s Budget.......................................... 8 Table 2. Submission Dates of the President’s Budget: FY1923-FY2014FY2015 ...................................... 11 Contacts Author Contact Information........................................................................................................... 1718 Acknowledgments ......................................................................................................................... 1718 Congressional Research Service The President’s Budget: Overview of Structure and Timing of Submission to Congress Introduction The Budget and Accounting Act of 1921 (P.L. 67-13; 42 Stat. 20), as amended and later codified in the U.S. Code, requires the President to submit a consolidated federal budget annually to Congress toward the beginning of each regular session.1 Under Title 31 of the U.S. Code, the President must submit the budget—which contains budgetary estimates, proposals, and other required reports—to Congress on or after the first Monday in January, but no later than the first Monday in February.2 In addition to providing budgetary estimates and other required reports, the President’s budget is a compilation of the President’s budgetary proposalsproposed spending levels and selected policy recommendations. Congress is not required to adopt the President’s proposals or recommendations. Nevertheless, the budget is one of the President’s most important policy tools. While it is not legally binding, the President’s budget typically initiates the congressional budget process and informs Congress of the President’s recommended spending levels for agencies and programs. For this reason, the content and timing of the President’s budget submission may be of particular interest to Members of Congress, congressional committees, and congressional staff. This report begins with a brief overview of the origins and typical content of the President’s budget.3 This report also provides information on the statutory deadlines for submission to Congress and the submission dates of the President’s budget for FY1923-FY2014.3FY2015.4 The President’s consolidated, annual budget submission to Congress, or the Budget of the United States Government as it is referred to in statute, is referred to in this report as “the President’s budget.”4 Origins and Predecessors of the President’s Budget Prior to the enactment of the Budget and Accounting Act of 1921, the executive budget process was highly decentralized. Until the mid-to-late 1800s, agencies typically submitted their budget requests directly to Congress, frequently with little or no involvement by the President.5 In subsequent years, individual agency requests were compiled by the Department of the Treasury and submitted to Congress as the Book of Estimates.65 1 This requirement first applied to President Warren Harding for FY1923. 31 U.S.C. §1105(a). 3 The details of the congressional budget process are outside the scope of this report. For discussion of congressional budgetary procedures, see CRS Report 98-721, Introduction to the Federal Budget Process, coordinated by Bill Heniff Jr. and CRS Report R42388, The Congressional Appropriations Process: An Introduction, by Jessica Tollestrup. 4 The most recent version of the President’s budget, The President’s Budget for Fiscal Year 2014, is available at http://www.whitehouse.gov/omb/budget. 5 Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press, 2007), p. 14. 6 See U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919, S.Doc. 66-111, p. 22; and Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review, vol. 20, no. 2 (February 1920), p. 237. 2 Congressional Research Service 1 The President’s Budget: Overview of Structure and Timing of Submission to Congress On February 12, 2014, Office of Management and Budget (OMB) spokesman Steve Posner reported to Congressional Quarterly that the President’s FY2015 budget submission would be released in two phases, with “the bulk issued March 4 and more detailed information saved until the following week.” Paul M. Krawzak, “OMB Says Fiscal 2015 Budget Coming in Stages,” CQ Roll Call, February 12, 2014, at http://www.cq.com/doc/news-4424063. This followed an earlier announcement on January 23, 2014, by OMB spokesman Steve Posner that the President’s budget for FY2015 would be delayed until March 4, 2014. See Reid Epstein, “President Obama to Release 2015 Budget March 4,” Politico, January 23, 2014, at http://www.politico.com/story/2014/01/2015-budget-release-date102517.html#ixzz2srFgV2OV; and “White House to Release Fiscal 2015 Budget on March 4,” Reuters, January 23, 2014, at http://www.reuters.com/article/2014/01/23/usa-obama-budget-idUSL2N0KX1GL20140123. As of March 4, 2014, the President has submitted the following volumes of the FY2015 budget to Congress: FY2015 Budget Message of the President; FY2015 Summary Tables; FY2015 Cuts, Consolidations and Savings; and FY2015 Appendix. The typical contents and structure of the President’s budget submission to Congress is discussed later in this report in the section titled, “Structure and Components of Recent Budget Submissions.” 5 The most recent version of the President’s budget, The President’s Budget for Fiscal Year 2015, is available at http://www.whitehouse.gov/omb/budget. 2 Congressional Research Service 1 The President’s Budget: Overview of Structure and Timing of Submission to Congress Origins and Predecessors of the President’s Budget Prior to the enactment of the Budget and Accounting Act of 1921, the executive budget process was highly decentralized. Until the mid-to-late 1800s, agencies typically submitted their budget requests directly to Congress, frequently with little or no involvement by the President.6 In subsequent years, individual agency requests were compiled by the Department of the Treasury and submitted to Congress as the Book of Estimates.7 While the Book of Estimates may have served as an efficient means of transmitting multiple budget requests to Congress as a single package, it was not a consolidated federal budget. Initially, the compilation and submission of the “Book of Estimates” was a matter of custom and practice by some, but not all, agencies within the executive branch. Agencies were not required to submit their budget requests to the Treasury, and many continued to submit their requests directly to Congress.78 In the late 19th and early 20th centuries, a series of laws were enacted that prohibited agencies from submitting their budget requests directly to Congress. For example, in 1884 a law was enacted that required that “all estimates of appropriations ... shall be transmitted to Congress through the Secretary of the Treasury, and in no other manner.”89 In 1901, a law was enacted that required executive departments to submit their requests to the Secretary of the Treasury “on or before the 15th of October of each year.”910 Under the 1901 act, the Secretary of the Treasury was then required to compile all agency requests and submit them as part of the “Book of Estimates” no later than the first day of November.1011 While these acts required the Secretary to transmit all agency requests as a single package, each request was developed independently.1112 Involvement and direction by the President were minimal, and there was little if any coordination amongstamong agencies.1213 In 1910, President William H. Taft created the Commission on Economy and Efficiency. One of the primary purposes of the commission was to develop and propose reforms to the executive budget process.1314 The current structure, format, and content of the President’s budget submission are similar to those that were proposed by the Taft Commission on Economy and Efficiency in 1912. In a report titled The Need for a National Budget, the commission recommended that the President submit to Congress a consolidated budget consisting in part of (1) a budget message, (2) a consolidated financial report containing revenues and expenditures for each executive department for the previous five fiscal years, (3) the President’s proposed revenues and expenditures for the next fiscal year, and (4) detailed information supporting the President’s recommendations.14 Since 1921, the required contents of the President’s budget have been modified and expanded by statutes such as the Budget and Accounting Procedures Act of 195015 and the Congressional 7 Ibid. Act of July 7, 1884; 23 Stat. 254. 9 Act of March 3, 1901; 31 Stat. 1009. 10 Ibid. 116 Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press, 2007), p. 14. 7 See U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919, S.Doc. 66-111, p. 22; and Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review, vol. 20, no. 2 (February 1920), p. 237. 8 Ibid. 9 Act of July 7, 1884; 23 Stat. 254. 10 Act of March 3, 1901; 31 Stat. 1009. 11 Ibid. 12 Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press, 2007), pp. 14, 84. Also see U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919, S.Doc. 66-111, p. 22; and Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review, vol. 20, no. 2 (February 1920), pp. 235-237. 1213 Ibid. 1314 Bess Glenn, “The Taft Commission and the Government’s Record Practices,” American Archivist, vol. 21, no. 3 (July 1958). 14 U.S. Congress, House, The Need for a National Budget, Message from the President of the United States Transmitting the Report of the Commission on Economy and Efficiency on the Subject of the Need for a National Budget, 62nd Cong., 2nd sess., June 27, 2012, H.Doc. 62-854, pp. 7-8. 15 P.L. 81-784; 64 Stat. 832. 8 Congressional Research Service 2 The President’s Budget: Overview of Structure and Timing of Submission to Congress Budget and Impoundment Control Act of 1974.16 Congressional Research Service 2 The President’s Budget: Overview of Structure and Timing of Submission to Congress President submit to Congress a consolidated budget consisting in part of (1) a budget message, (2) a consolidated financial report containing revenues and expenditures for each executive department for the previous five fiscal years, (3) the President’s proposed revenues and expenditures for the next fiscal year, and (4) detailed information supporting the President’s recommendations.15 Since 1921, the required contents of the President’s budget have been modified and expanded by statutes such as the Budget and Accounting Procedures Act of 195016 and the Congressional Budget and Impoundment Control Act of 1974.17 The current requirements are discussed in the next section of this report. Content of the President’s Budget The President’s budget typically provides detailed estimates of the financial operations of federal agencies and programs, the President’s budgetary and legislative recommendations, and other information supporting the President’s recommendations. Under Title 31 of the U.S. Code, the President’s budget must include, in part, • estimated receipts, expenditures, and proposed appropriations for the next five fiscal years; • actual receipts, expenditures, and appropriations for the previous fiscal year; • information on the public debt; • separate statements of amounts for specified appropriations accounts and trust funds; and • when practicable, information on costs and performance of federal programs and activities.1718 The President is responsible for developing budgetary estimates and proposed appropriations for executive branch agencies. In practice, the President has delegated many of the tasks and authorities necessary for developing the budget to the Office of Management and Budget (OMB).1819 For example, OMB issues guidance to executive agencies instructing them on the process, format, and deadlines for submitting their budget requests to OMB.19 OMB officials are also responsible for reviewing agencies’ budget requests to ensure that they are consistent with the President’s policy objectives, and advising the President on recommended budgetary levels.20 The President’s budget must also contain budgetary estimates and proposals for the legislative and judicial branches. These estimates and proposals are developed by the legislative and judicial branches, and are then transmitted to the President and submitted, without change, as part of the President’s budget submission.21 Similar procedures apply to select independent agencies and government-sponsored enterprises (e.g., U.S. International Trade Commission, Board of 16 P.L. 93-344; 88 Stat. 297. 31 U.S.C. §1105. 1820 OMB officials are 15 U.S. Congress, House, The Need for a National Budget, Message from the President of the United States Transmitting the Report of the Commission on Economy and Efficiency on the Subject of the Need for a National Budget, 62nd Cong., 2nd sess., June 27, 2012, H.Doc. 62-854, pp. 7-8. 16 P.L. 81-784; 64 Stat. 832. 17 P.L. 93-344; 88 Stat. 297. 18 31 U.S.C. §1105. 19 The Office of Management and Budget (OMB) is an executive branch entity within the Executive Office of the President. One of its primary purposes is to assist the President in the development of the budget. The Bureau of the Budget, which was the predecessor of OMB, was created by the Budget and Accounting Act of 1921. 1920 U.S. Office of Management and Budget, Circular No. A-11, “Preparation, Submission, and Execution of the Budget,” August 3, 2012July 26, 2013, http://www.whitehouse.gov/omb/circulars_defaultcirculars_a11_current_year_a11_toc; Memorandum from Sylvia M. Burwell, Director of the Office of Management and Budget, M-13-14, “Fiscal Year 2015 Budget Guidance,” May 29, 2013, http://www.whitehouse.gov/sites/default/files/omb/memoranda/2013/m-13-14.pdf. 20 Shelley Lynne Tomkin, Inside OMB: Politics and Process in the President’s Budget Office (New York: M.E. Sharpe, 1998), pp. 121-124. 21 31 U.S.C. §1105(b). 17 Congressional Research Service 3 The President’s Budget: Overview of Structure and Timing of Submission to Congress Governors of the Federal Reserve System, and Federal National Mortgage Association).22 Congressional Research Service 3 The President’s Budget: Overview of Structure and Timing of Submission to Congress also responsible for reviewing agencies’ budget requests to ensure that they are consistent with the President’s policy objectives, and advising the President on recommended budgetary levels.21 The President’s budget must also contain budgetary estimates and proposals for the legislative and judicial branches. These estimates and proposals are developed by the legislative and judicial branches, and are then transmitted to the President and submitted, without change, as part of the President’s budget submission.22 Similar procedures apply to select independent agencies and government-sponsored enterprises (e.g., U.S. International Trade Commission, Board of Governors of the Federal Reserve System, and Federal National Mortgage Association).23 Additionally, certain agencies (e.g., Defense Nuclear Facilities Safety Board, Securities and Exchange Commission, and National Transportation Safety Board) are required by statute to submit their budget proposals directly to Congress, without review or alteration by the President or OMB. In some cases, the agency submits its budget only to Congress, while in other cases the agency must submit its budget to OMB and Congress concurrently.2324 There are a number of reports that are required to be submitted along with, or at the same time as, the President’s budget. For example, the President is required to submit an annual federal government performance plan for the overall budget.2425 Along with the annual budget submission, the President must also submit to Congress a report estimating the annual costs and benefits of federal rules.2526 Structure and Components of Recent Budget Submissions The structure and format of the President’s budget have varied by President, but in recent years, the President’s budget has been submitted in multiple volumes. The size and composition of these budget volumes have varied from administration to administration. The budget submissions of the past three Presidents have each included the following volumes: Budget of the U.S. Government, Historical Tables, Analytical Perspectives, and Appendix. In addition, recent submissions have been accompanied by supplemental materials and supporting documents that are typically made available only in electronic form.26 • Budget of the U.S. Government. The Budget of the U.S. Government volume typically begins with a short budget message, addressed to Congress, which summarizes the President’s policy priorities. In addition, this volume includes detailed narrative descriptions of proposed government activities for each executive department and selected independent agencies. This volume also includes summary tables of budgetary aggregates and estimates of the effects of the President’s proposals on the deficit, among others. The summary tables typically provide information for each of the fiscal years covered by the President’s budget. 22 27 21 Shelley Lynne Tomkin, Inside OMB: Politics and Process in the President’s Budget Office (New York: M.E. Sharpe, 1998), pp. 121-124. 22 31 U.S.C. §1105(b). 23 David E. Lewis and Jennifer L. Selin, Sourcebook of United States Executive Agencies, 1st ed. (Administrative Conference of the United States, 2012), pp. 113-114. For OMB’s list of exempt agencies, see §25.1 of OMB Circular No. A-11. 2324 Ibid. 2425 31 U.S.C. §1105(a)(28). Also see 31 U.S.C. §1115(a), and CRS Report R42379, Changes to the Government Performance and Results Act (GPRA): Overview of the New Framework of Products and Processes, by Clinton T. Brass. 2526 This requirement was included in the Consolidated Appropriations Act, 2001 (P.L. 106-554; 114 Stat. 2763), and applied to calendar year 2002 and “each year thereafter.” 31 U.S.C. §1105 note. 26 For further 27 Budget documents for the current fiscal year are available at http://www.whitehouse.gov/omb/budget. For further descriptions of each volume and links to the FY2014 budget documents, see CRS Report R42384, FY2013 Budget R43075, FY2014 Budget Documents: Internet and GPO Availability, by Jared C. Nagel. Congressional Research Service 4 The President’s Budget: Overview of Structure and Timing of Submission to Congress • Budget of the U.S. Government. The Budget of the U.S. Government volume typically begins with a short budget message, addressed to Congress, which summarizes the President’s policy priorities. In addition, this volume includes detailed narrative descriptions of proposed government activities for each executive department and selected independent agencies. This volume also includes summary tables of budgetary aggregates and estimates of the effects of the President’s proposals on the deficit, among others. The summary tables typically provide information for each of the fiscal years covered by the President’s budget. • Historical Tables. The Historical Tables volume provides a historical overview of federal government finances, including time series statistics on budget authority,2728 government receipts, outlays, government employment, economic statistics, and the federal debt going back several decades and in some cases as far back as 1789.2829 Generally, the tables provide data through the fiscal year covered by the President’s budget. According to OMB, to the extent possible, the data provided in the historical tables are adjusted to provide consistency and comparability over the period of time covered.2930 In recent years, the tables have also been made available in downloadable, XLS spreadsheet format on the OMB website.3031 • Analytical Perspectives. Since FY1995, the President’s budget submission has included an Analytical Perspectives volume, which contains in-depth analysis of government programs, including credit and insurance programs, discussion of crosscut budgets (i.e., budgets that span two or more agencies), and technical explanation of the budget baselines31baselines32 used in the analyses and estimates contained in the President’s budget, among other items. In recent years, this volume has also included a “Budget Concepts” chapter, which provides an overview of the budget process and a “Glossary of Budget Terms” that are used in the President’s budget. Additionally, many of the reports that are required to be submitted along with, or at the same time as, the President’s budget are provided within the Analytical Perspectives volume. For example, in the FY2014 budget submission, the Analytical Perspectives volume included a report estimating the annual costs and benefits of selected regulations reviewed by OMB in FY2011.32 The web-based version of the FY2014 Analytical Perspectives volume contains supplemental information and spreadsheets of selected tables.33 Included in the 27 28 OMB’s Glossary of Budget Terms (hereinafter, OMB Glossary) defines budget authority as “the authority provided by law to incur financial obligations that will result in outlays.” U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), p. 136, at http://www.whitehouse.gov/sites/default/files/omb/budget/fy2014/assets/spec.pdf. 2829 The time frame for the information contained in the Historical Tables volume varies from table to table, possibly due to the availability of data. For example, information on aggregate levels of receipts and outlays is provided for all years starting with 1789, while information on total levels of federal government employment is only provided as far back as 1962. 2930 For example, certain tables present data in both current dollars and in constant (FY2005) dollars, which have been adjusted for inflation. In addition, data are presented in a manner consistent with current budget concepts, account structure, and governmental organization. When significant changes occur, the historical data are adjusted so that data are comparable across fiscal years. 3031 The most recent historical tables are available in both PDF and XLS (Microsoft Excel) spreadsheet format at http://www.whitehouse.gov/omb/budget/Historicals. 3132 The OMB Glossary defines budget baseline as “a projection of the estimated receipts, outlays, and deficit or surplus that would result from continuing current law or current policies through the period covered by the budget.” U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), p. 136, at http://www.whitehouse.gov/sites/default/ files/omb/budget/fy2014/assets/spec.pdf. 32 U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), pp. 97-101, at http://www.whitehouse.gov/sites/ default/files/omb/budget/fy2014/assets/spec.pdf. 33 The most recent web-based version of the FY2014 Analytical Perspectives is available at (continued...) Congressional Research Service 5 The President’s Budget: Overview of Structure and Timing of Submission to Congress Congressional Research Service 5 The President’s Budget: Overview of Structure and Timing of Submission to Congress Perspectives volume. For example, in the FY2014 budget submission, the Analytical Perspectives volume included a report estimating the annual costs and benefits of selected regulations reviewed by OMB in FY2011.33 The web-based version of the FY2014 Analytical Perspectives volume contains supplemental information and spreadsheets of selected tables.34 Included in the web-based version are tables that provide data on budget authority and outlays34outlays35 for federal agencies and programs. Of these tables, one provides information on budget authority and outlays organized by budget function,3536 category, and program.3637 Another provides the same information by agency and appropriations or fund account, in a structure similar to the organization of annual appropriations acts.3738 • Appendix. The Appendix volume includes detailed budget estimates and financial information for each appropriations account and for selected programs, listed by appropriations account. This includes the proposed text of appropriations language, and explanations of the work that will be performed by the funds provided. The Appendix volume also includes recommended language for the general provisions applicable to the appropriations of entire agencies or groups of agencies, such as proposed restrictions on the use of funds and proposed authorities to transfer funds from one account to another.3839 • Supplemental Materials. Additionally, Presidents’ budget submissions have often included supplemental materials, such as legislative proposals for budget process reform, a brief guide to the budget that is intended for members of the public, or a summary of proposed spending reductions or program consolidations. Finally, unforeseen circumstances may require the President to modify the recommendations or other information contained in the President’s budget submission to Congress. Under Title 31 of the U.S. Code, the President may revise the budget recommendations or submit supplemental budget requests to Congress at any time during the year.39 When the President makes new budget recommendations for the current fiscal year, the changes are referred to as (...continued) 33 U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), pp. 97-101, at http://www.whitehouse.gov/sites/ default/files/omb/budget/fy2014/assets/spec.pdf. 34 The most recent web-based version of the FY2014 Analytical Perspectives is available at http://www.whitehouse.gov/omb/budget/Analytical_Perspectives. All tables are provided in PDF format. Selected tables are also provided in XLS spreadsheet format. 3435 The OMB Glossary defines outlay as a “payment to liquidate an obligation” and “the measure of Government spending.” U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), p. 138, at http://www.whitehouse.gov/ sites/default/files/omb/budget/fy2014/assets/spec.pdf. 3536 Budget functions categorize budget authority, outlays, and other budgetary information by purpose (e.g., agriculture, national defense, transportation, income security). There are 20 major functions, which are further divided into sub functions. Under 31 U.S.C. §1104(c), the President may change the functional categories in the budget only in consultation with the House and Senate Budget and Appropriations Committees. For a complete list of budget functions and sub functions, see §79.6, Exhibit 79A of OMB Circular No. A-11. Also see CRS Report 98-280, Functional Categories of the Federal Budget, by Bill Heniff Jr. 3637 See Table 31-1, “Budget Authority and Outlays by Function, Category, and Program,” at http://www.whitehouse.gov/sites/default/files/omb/budget/fy2014/assets/31_1.pdf. 3738 See Table 32-1, “Federal Programs by Agency and Account,” at http://www.whitehouse.gov/sites/default/files/omb/ budget/fy2014/assets/32_1.pdf. 3839 See CRS Report R43098, Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations, and Procedures, by Michelle D. Christensen. 39 The President is also required to submit a Mid-Session Review of the budget that reflects changed economic conditions, legislative actions taken by Congress, and other factors that may impact the President’s initial budget estimates, by July 15 of each year. For additional information, see CRS Report RL32509, The President’s Budget Request: Overview and Timing of the Mid-Session Review, by Michelle D. Christensen. Congressional Research Service 6 The President’s Budget: Overview of Structure and Timing of Submission to Congress Congressional Research Service 6 The President’s Budget: Overview of Structure and Timing of Submission to Congress Congress at any time during the year.40 When the President makes new budget recommendations for the current fiscal year, the changes are referred to as “supplementals.” Changes to the President’s proposals for the upcoming fiscal year, however, are referred to as “amendments.”4041 Timing of Submission of the President’s Budget Deadlines for Submission of the President’s Budget Under the Budget and Accounting Act of 1921, the deadline for submission was originally set as “the first day of each regular session” of Congress. The deadline was subsequently changed by statute in 1950, 1985, and 1990. The Budget and Accounting Procedures Act of 1950 changed the deadline to the 15th day of each regular session of Congress.4142 The Balanced Budget and Emergency Deficit Control Act of 1985 included two changes to the deadline for submission.4243 The first established a deadline of February 5, 1986, for FY1987. The second changed the deadline to the first Monday after January 3 beginning with FY1988. Finally, the Budget Enforcement Act of 1990 extended the deadline to the first Monday in February of each year.4344 The 1990 change to the deadline for submission, which first applied to FY1992, made it possible for an outgoing President, whose term ends on January 20, to leave the annual budget submission to his or her successor. The three outgoing Presidents since the FY1992 change—George H. W. Bush, William J. Clinton, and George W. Bush—exercised this option. Accordingly, the budget was submitted in 1993, 2001, and 2009 by the three incoming Presidents (William J. Clinton for FY1994, George W. Bush for FY2002, and Barack Obama for FY2010). In each of these three cases, the first budget submission of the incoming President was submitted after the statutory deadline.4445 Under current law, the President is required to submit the annual budget on or after the first Monday in January, but no later than the first Monday in February.4546 Prior to the official transmittal of his budget to Congress, the President typically presents the major budget proposals in the annual State of the Union address, usually in late January. Table 1 provides a list of the deadlines for submission, the first fiscal year to which each deadline applied, and the statutory source for each deadline. 40 The President is also required to submit a Mid-Session Review of the budget that reflects changed economic conditions, legislative actions taken by Congress, and other factors that may impact the President’s initial budget estimates, by July 15 of each year. For additional information, see CRS Report RL32509, The President’s Budget Request: Overview and Timing of the Mid-Session Review, by Michelle D. Christensen. 41 The President’s supplemental budget requests and budget amendments for FY2013 and FY2014 are available at http://www.whitehouse.gov/omb/budget_amendments. 4142 P.L. 81-784; 64 Stat. 832. 4243 P.L. 99-177; 99 Stat. 1038. 4344 P.L. 101-508, Title XIII; 104 Stat. 1388-573. 4445 CRS Report RS20752, Submission of the President’s Budget in Transition Years, by Michelle D. Christensen. 4546 31 U.S.C. §1105(a). Congressional Research Service 7 The President’s Budget: Overview of Structure and Timing of Submission to Congress Table 1. Statutory Deadlines for Submission of the President’s Budget Deadline for Submission Fiscal Year to Which Deadline First Applied Statutory Source of Deadline First day of each regular session of Congress FY1923 Budget and Accounting Act of 1921 (P.L. 67-13, 42 Stat. 20) 15th day of each regular session of Congress FY1952 Budget and Accounting Procedures Act of 1950 (P.L. 81-784; 64 Stat. 832) February 5, 1986 FY1987 Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177; 99 Stat. 1038) 1st Monday after January 3 of each year FY1988 Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177; 99 Stat. 1038) 1st Monday in February of each year FY1992 Budget Enforcement Act of 1990 (P.L. 101-508, Title XIII; 104 Stat. 1388-573) Sources: Statutes at Large Timely Submission of the President’s Budget In the 92 years since the President was required to submit a consolidated budget to Congress, the budget was submitted on or before the original statutory deadline on 75 occasions. On 53 of these occasions, the budget was submitted on the deadline. On the remaining 22 occasions, the President’s budget was submitted early, between 1 and 13 days before the deadline. Delayed Submission of the President’s Budget The President’s budget has been submitted after the statutory deadline on 1718 occasions. In 6 of these 1718 occasions, Congress extended the deadline by statute.4647 On average, the deadline was extended by 13 days. In all but one of these occasions, the President’s budget was submitted by the extended deadline. In the 1213 instances when the budget was submitted after the original or extended deadline, it was delayed, on average, 3433.54 days. The President’s budget submission was delayed more than 30 days after the deadline on six occasions: FY1989, FY1994, FY1997, FY2002, FY2010, and FY2014. The delays for FY1994, FY2002, and FY2010 occurred in presidential transition years. In those three instances, the budget submission was due fewer than three weeks after the start of the President’s first term. The President’s budget was delayed by more than 30 days during three non-transition years: FY1989, FY1997, and FY2014. President Reagan submitted the FY1989 budget on February 18, 1988, a total of 45 days after the statutory deadline. The Director of OMB reportedly attributed 4647 Congress enacted statutes extending the deadline for submission of the President’s budget proposal for FY1966, FY1974, FY1981, FY1984, FY1986, and FY1991. Congressional Research Service 8 The President’s Budget: Overview of Structure and Timing of Submission to Congress the delay to the delayed enactment of FY1988 appropriations.4748 President Clinton submitted the FY1997 budget on March 19, 1996, a total of 43 days after the deadline. On February 5, 1996, President Clinton transmitted a message to Congress, along with a thematic overview of his FY1997 budget, which stated that the budget would be delayed because of “uncertainty over 1996 appropriations as well as possible changes in mandatory programs and tax policy.”4849 President Obama submitted the FY2014 budget on April 10, 2013, a total of 65 days after the deadline. The Acting Director of OMB attributed the delay to ongoing negotiations over fiscal issues, including enactment of the American Taxpayer Relief Act (ATRA) on January 2, 2013, and the continued uncertainty resulting from the impending sequestration.4950 Figure 1 shows the number of days the budget was submitted before or after the deadline for each year from FY1923 to FY2014.50FY2015.51 Transition-year budgets since the 1990 change are noted. Table 2 provides information on the timing of submission of the President’s budget for FY1923FY2014. 47FY1923FY2015. 48 Judith Havemann, “Miller Misses Deadline for Sending Budget: Delay Was Expected; Director Says Congress Should Receive Proposal by Mid-February,” Washington Post, January 5, 1988, p. A5. 4849 U.S. Congress, House, Budget of the United States Government, Fiscal Year 1997, Message from the President Transmitting the FY1997 Budget to Congress, 104th Cong., 2nd Sess., February 5, 1996, H.Doc. 104-162, p. i. 4950 See letter from Jeffrey D. Zients, Acting Director of the Office of Management and Budget, to Honorable Paul Ryan, Chairman of the House Committee on the Budget, January 11, 2013; and White House Office of the Press Secretary, “Statement by Jeffrey D. Zients, Acting Director of OMB,” April 10, 2013, at http://www.whitehouse.gov/the-pressoffice/2013/04/10/press-briefing-press-secretary-jay-carney-omb-acting-director-jeffrey-zi. 5051 In the six instances where the deadline was extended by statute, CRS used the extended deadline to calculate the number of days the President’s budget was submitted before or after the deadline. Congressional Research Service 9 The President’s Budget: Overview of Structure and Timing of Submission to Congress Figure 1. Timing of Submission of the President’s Budget: FY1923-FY2014FY2015 Number of Days Before (-) or After Deadline 0 20 40 60 -20 FY1923 to FY1951 FY1952 FY1953 FY1954 FY1955 FY1956 FY1957 FY1958 FY1959 FY1960 FY1961 FY1962 FY1963 FY1964 FY1965 FY1966 FY1967 FY1968 FY1969 FY1970 FY1971 FY1972 FY1973 FY1974 FY1975 FY1976 FY1977 -12 FY1978 FY1979 -13 FY1980 FY1981 FY1982 FY1983 FY1984 FY1985 FY1986 FY1987 FY1988 FY1989 FY1990 FY1991 FY1992 FY1993 FY1994 FY1995 FY1996 FY1997 FY1998 FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 80 100 0 FY2015 -2 -1 -8 1 -2 -2 -1 -8 -2 -2 -1 -6 -6 0 0 0 0 0 -2 0 -6 -8 0 0 6 -1 -7 0 -4 0 0 -5 0 0 0 45 0 7 0 -5 66 0 0 43 3 0 0 0 63 0 0 0 0 0 0 0 94 0 7 7 -8 -6 -6 80 100 0 1 -2 -2 -1 -2 -6 -8 0 0 0 0 0 0 0 0 6 -1 -7 -4 -5 0 0 0 0 0 0 45 0 -5 7 0 66 0 0 0 0 0 43 3 63 0 0 0 0 0 0 0 0 94 7 7 29 65 Source: Prepared by the Congressional Research Service using data from Table 2 in this report. Note: The President’s budgets for FY1923 through FY1951 were each submitted on the deadline. Transition years since 1990 (FY1994, FY2002, and FY2010) are shown in gray. Congressional Research Service 10 Table 2. Submission Dates of the President’s Budget: FY1923-FY2014FY2015 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline Warren G. Harding 1923 12-05-1921 12-05-1921 Yes 0 Warren G. Harding 1924 12-04-1922 12-04-1922 Yes 0 Calvin Coolidge 1925 12-03-1923 12-03-1923 Yes 0 Calvin Coolidge 1926 12-01-1924 12-01-1924 Yes 0 Calvin Coolidge 1927 12-07-1925 12-07-1925 Yes 0 Calvin Coolidge 1928 12-06-1926 12-06-1926 Yes 0 Calvin Coolidge 1929 12-05-1927 12-05-1927 Yes 0 Calvin Coolidge 1930 12-03-1928 12-03-1928 Yes 0 Herbert Hoover 1931 12-02-1929 12-02-1929 Yes 0 Herbert Hoover 1932 12-01-1930 12-01-1930 Yes 0 Herbert Hoover 1933 12-07-1931 12-07-1931 Yes 0 Herbert Hoover 1934 12-05-1932 12-05-1932 Yes 0 Franklin D. Roosevelt 1935 01-03-1934 01-03-1934 Yes 0 Franklin D. Roosevelt 1936 01-03-1935 01-03-1935 Yes 0 Franklin D. Roosevelt 1937 01-03-1936 01-03-1936 Yes 0 Franklin D. Roosevelt 1938 01-05-1937 01-05-1937 Yes 0 CRS-11 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline Franklin D. Roosevelt 1939 01-03-1938 01-03-1938 Yes 0 Franklin D. Roosevelt 1940 01-03-1939 01-03-1939 Yes 0 Franklin D. Roosevelt 1941 01-03-1940 01-03-1940 Yes 0 Franklin D. Roosevelt 1942 01-03-1941 01-03-1941 Yes 0 Franklin D. Roosevelt 1943 01-05-1942 01-05-1942 Yes 0 Franklin D. Roosevelt 1944 01-06-1943 01-06-1943 Yes 0 Franklin D. Roosevelt 1945 01-10-1944 01-10-1944 Yes 0 Franklin D. Roosevelt 1946 01-03-1945 01-03-1945 Yes 0 Harry S. Truman 1947 01-14-1946 01-14-1946 Yes 0 Harry S. Truman 1948 01-03-1947 01-03-1947 Yes 0 Harry S. Truman 1949 01-06-1948 01-06-1948 Yes 0 Harry S. Truman 1950 01-03-1949 01-03-1949 Yes 0 Harry S. Truman 1951 01-03-1950 01-03-1950 Yes 0 Harry S. Truman 1952 01-15-1951 01-17-1951 Yes -2 Harry S. Truman 1953 01-21-1952 01-22-1952 Yes -1 Harry S. Truman 1954 01-09-1953 01-17-1953 Yes -8 CRS-12 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline Dwight D. Eisenhower 1955 01-21-1954 01-20-1954 No 1 Dwight D. Eisenhower 1956 01-17-1955 01-19-1955 Yes -2 Dwight D. Eisenhower 1957 01-15-1956 01-17-1956 Yes -2 Dwight D. Eisenhower 1958 01-16-1957 01-17-1957 Yes -1 Dwight D. Eisenhower 1959 01-13-1958 01-21-1958 Yes -8 Dwight D. Eisenhower 1960 01-19-1959 01-21-1959 Yes -2 Dwight D. Eisenhower 1961 01-18-1960 01-20-1960 Yes -2 Dwight D. Eisenhower 1962 01-16-1961 01-17-1961 Yes -1 John F. Kennedy 1963 01-18-1962 01-24-1962 Yes -6 John F. Kennedy 1964 01-17-1963 01-23-1963 Yes -6 Lyndon B. Johnson 1965 01-21-1964 01-21-1964 Yes 0 Lyndon B. Johnson 1966 01-25-1965 01-18-1965 No Lyndon B. Johnson 1967 01-24-1966 01-24-1966 Yes 0 Lyndon B. Johnson 1968 01-24-1967 01-24-1967 Yes 0 Lyndon B. Johnson 1969 01-29-1968 01-29-1968 Yes 0 Lyndon B. Johnson 1970 01-15-1969 01-17-1969 Yes -2 CRS-13 01-25-1965 P.L. 89-1; 79 Stat. 3 0 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline Richard M. Nixon 1971 02-02-1970 02-02-1970 Yes 0 Richard M. Nixon 1972 01-29-1971 02-04-1971 Yes -6 Richard M. Nixon 1973 01-24-1972 02-01-1972 Yes -8 Richard M. Nixon 1974 01-29-1973 01-17-1973 No Richard M. Nixon 1975 02-04-1974 02-04-1974 Yes 0 Gerald R. Ford 1976 02-03-1975 01-28-1975 No 6 Gerald R. Ford 1977 01-21-1976 02-02-1976 Yes -12 Gerald R. Ford 1978 01-17-1977 01-18-1977 Yes -1 Jimmy Carter 1979 01-20-1978 02-02-1978 Yes -13 Jimmy Carter 1980 01-22-1979 01-29-1979 Yes -7 Jimmy Carter 1981 01-28-1980 01-17-1980 No Jimmy Carter 1982 01-15-1981 01-19-1981 Yes -4 Ronald Reagan 1983 02-08-1982 02-08-1982 Yes 0 Ronald Reagan 1984 01-31-1983 01-17-1983 No Ronald Reagan 1985 02-01-1984 02-06-1984 Yes Ronald Reagan 1986 02-04-1985 01-17-1985 No Ronald Reagan 1987 02-05-1986 02-05-1986 Yes 0 Ronald Reagan 1988 01-05-1987 01-05-1987 Yes 0 Ronald Reagan 1989 02-18-1988 01-04-1988 No 45 CRS-14 01-29-1973 01-28-1980 01-31-1983 P.L. 93-1; 87 Stat. 3 P.L. 96-186; 93 Stat. 1338 P.L. 97-469; 96 Stat. 2582 0 0 0 -5 02-04-1985 P.L. 99-1; 99 Stat. 3 0 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline Ronald Reagan 1990 01-09-1989 01-09-1989 Yes George H. W. Bush 1991 01-29-1990 01-08-1990 No George H. W. Bush 1992 02-04-1991 02-04-1991 Yes 0 George H. W. Bush 1993 01-29-1992 02-03-1992 Yes -5 William J. Clinton 1994 04-08-1993a 02-01-1993 No 66 William J. Clinton 1995 02-07-1994 02-07-1994 Yes 0 William J. Clinton 1996 02-06-1995 02-06-1995 Yes 0 William J. Clinton 1997 03-19-1996b 02-05-1996 No 43 William J. Clinton 1998 02-06-1997 02-03-1997 No 3 William J. Clinton 1999 02-02-1998 02-02-1998 Yes 0 William J. Clinton 2000 02-01-1999 02-01-1999 Yes 0 William J. Clinton 2001 02-07-2000 02-07-2000 Yes 0 George W. Bush 2002 04-09-2001c 02-05-2001 No 63 George W. Bush 2003 02-04-2002 02-04-2002 Yes 0 George W. Bush 2004 02-03-2003 02-03-2003 Yes 0 George W. Bush 2005 02-02-2004 02-02-2004 Yes 0 George W. Bush 2006 02-07-2005 02-07-2005 Yes 0 George W. Bush 2007 02-06-2006 02-06-2006 Yes 0 George W. Bush 2008 02-05-2007 02-05-2007 Yes 0 CRS-15 0 01-22-1990 P.L. 101-228; 103 Stat. 1945 7 Deadline Extended by Statute? President Fiscal Year Date of Budget Submission Original Statutory Deadline for Submission Submitted by Original Deadline? Extended Deadline Public Law Number No. of Days Before (-) or After Deadline George W. Bush 2009 02-04-2008 02-04-2008 Yes 0 Barack Obama 2010 05-07-2009d2009c 02-02-2009 No 94 Barack Obama 2011 02-01-2010 02-01-2010 Yes 0 Barack Obama 2012 02-14-2011 02-07-2011 No 7 Barack Obama 2013 02-13-2012 02-06-2012 No 7 Barack Obama 2014 04-10-2013 02-04-2013 No 65 2015 03-04-2014d 02-03-2014 No 29 Barack Obama Source: Table prepared by the Congressional Research Service (CRS). Budget submission dates were obtained from the U.S. Government Printing Office, http://www.gpo.gov; printed editions of the Budget of the United States Government; and CRS Report 88-661, The President’s Budget Submission: Format, Deadlines, and Transition Years, by Virginia A. McMurtry and James V. Saturno (out of print; available on request). The original source for the budget submission dates provided in CRS Report 88-661 was the Budget of the United States Government, FY1923 - FY1989. All submission dates contained in this table were verified by the author of this report using the original sources listed above. Statutory deadlines for FY1923-FY1986 were calculated by CRS using congressional session dates obtained from the House and Senate Session Date websites, http://history.house.gov/Institution/Session-Dates/Session-Dates; and http://www.senate.gov/reference/Sessions/sessionDates.htm. Note: In the six instances where the deadline was extended by statute, CRS used the extended deadline to calculate the number of days the President’s budget was submitted before or after the deadline. a. FY1994 was a transition year budget. Incoming President William J. Clinton submitted an overview of the budget on February 17, 1993. President Clinton submitted the Budget of the U.S. Government for Fiscal Year 1994 and additional budget volumes on April 8, 1993. b. For FY1997, President Clinton submitted a “thematic overview” of the budget on February 05, 1996. President Clinton submitted the Budget of the U.S. Government, Fiscal Year 1997 and additional budget volumes on March 19, 1996. c. FY2002 was a transition year budget. Incoming President George W. Bush submitted an overview of the budget on February 28, 2001. President George W. Bush submitted the Budget of the U.S. Government, Fiscal Year 2002 and additional budget volumes on April 9, 2001. dc. FY2010 was a transition year budget. Incoming President Barack Obama submitted an overview of the budget on February 26, 2009. The Budget Appendix, which contained detailed budget estimates and financial information on individual programs and appropriations accounts, was submitted on May 7, 2009. Additional budget volumes were submitted on May 11, 2009. CRS-16 d. CRS-17 For FY2015, President Barack Obama submitted the following FY2015 budget volumes on March 4, 2014: Budget Message of the President; Summary Tables; Cuts, Consolidations and Savings; and the Budget Appendix, which contains detailed budget estimates and financial information on individual programs and appropriations accounts. OMB has stated that the remaining volumes (i.e., Historical Tables and Analytical Perspectives) will be released on March 11, 2014. The President’s Budget: Overview of Structure and Timing of Submission to Congress Author Contact Information Michelle D. Christensen Analyst in Government Organization and Management mchristensen@crs.loc.gov, 7-0764 Acknowledgments This report draws on previous research conducted by Virginia A. McMurtry, former Specialist in American National Government, James V. Saturno, Section Research Manager, Bill Heniff Jr., Analyst on Congress and the Legislative Process, and Clinton T. Brass, Specialist in Government Organization and Management. Congressional Research Service 1718