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

The President’'s Budget: Overview of Structure and Timing of Submission to Congress Michelle D. Christensen Analyst in Government Organization and Management March 4, 2014 Congressional Research Service 7-5700 www.crs.gov R43163 The President’s Budget: Overview of Structure and Timing of Submission to Congress Summary February 9, 2016 (R43163) Jump to Main Text of Report

Contents

• Introduction
• Origins and Predecessors of the President's Budget
• Content of the President's Budget
• Structure and Components of Recent Budget Submissions
• Timing of Submission of the President's Budget
• Timely Submission of the President's Budget
• Delayed Submission of the President's Budget

Figures

• Figure 1.Timing of Submission of the President's Budget: FY1923-FY2017

Tables

• Table 1. Statutory Deadlines for Submission of the President's Budget
• Table 2. Submission Dates of President's Budget: FY1923-FY2017

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 's budgetary, policy, and legislative recommendations; and (4) information supporting the President’ President's recommendations. The President’'s budget also contains budgetary proposals for the legislative and judicial branches, which are transmitted to the President and submitted, without change, as part of the President’'s budget submission to Congress. There are a number of reports that are required to be submitted along with, or at the same time as, the President’'s budget, such as an annual federal government performance plan and a report estimating the annual costs 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 statisticshistorical data 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’ President's recommended appropriations language, among other information. Timely Submission of the President’'s Budget. In the 9395 years since the President was required to submit a budget to Congress, it was submitted on or before the original statutory deadline on 75 76 occasions. On 5354 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 1819 occasions. In 6 of these 1819 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 1314 instances when it was submitted after the original or the extended deadline, the proposalPresident's budget was delayed, on average, 33.54 days. 31.71 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 ........................................................................ 2 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-FY2015 .............................. 10 Tables Table 1. Statutory Deadlines for Submission of the President’s Budget.......................................... 8 Table 2. Submission Dates of the President’s Budget: FY1923-FY2015 ...................................... 11 Contacts Author Contact Information........................................................................................................... 18 Acknowledgments ......................................................................................................................... 18 Congressional Research Service The President’ President's budget, will be updated annually or as developments warrant. The President's Budget: Overview of Structure and Timing of Submission to Congress Introduction

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.11 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 2 In addition to providing budgetary estimates and other required reports, the President’'s budget is a compilation of the President’'s proposed 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’ 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'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-FY2015.4 The President’FY2017. 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.”5 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 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 "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.6 In 5 In subsequent years, individual agency requests were compiled by the Department of the Treasury and submitted to Congress as the Book of Estimates.7 .⁶ 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.8 7 In the late 19th19^th and early 20th20^th 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.”9"⁸ In 1901, a law was enacted that required executive departments to submit their requests to the Secretary of the Treasury “"on or before the 15th15^th of October of each year.”10"⁹ 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.1110 While these acts required the Secretary to transmit all agency requests as a single package, each request was developed independently.1211 Involvement and direction by the President were minimal, and there was little if any coordination among agencies.13 amongst agencies.¹² 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.1413 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 Budget and Impoundment Control Act of 1974.¹⁶ 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.

, the commission recommended that the 6 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. 13 Ibid. 14 Bess Glenn, “The Taft Commission and the Government’s Record Practices,” American Archivist, vol. 21, no. 3 (July 1958). 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.18 17The 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).1918 For example, OMB issues guidance to executive agencies instructing them on the process, format, and deadlines for submitting their budget requests to OMB.20 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. 20 U.S. Office of Management and Budget, Circular No. A-11, “Preparation, Submission, and Execution of the Budget,” July 26, 2013, http://www.whitehouse.gov/omb/circulars_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. Congressional Research Service 3 The President’s Budget: Overview of Structure and Timing of Submission to Congress 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.21 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’ President's budget submission.2221 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 22 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.24 23 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.25 Along with the annual budget submission, the President must also submit to Congress a report estimating the annual costs and benefits of federal rules.26 24 Structure and Components of Recent Budget Submissions 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 Appendix. In addition, recent submissions have been accompanied by supplemental materials and supporting documents that are typically made available only in electronic form.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. 24 Ibid. 25 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. 26 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. 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 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. • documents that are typically made available only in electronic form.²⁵

• Budget of the U.S. Government.²⁶ 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. The Budget 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. The summary tables in the FY2017 Budget volume, for example, cover FY2015 through FY2026.

In addition, the Budget volume includes detailed narrative descriptions of proposed government activities and programs. In previous years, the Budget volume was organized by executive department (e.g., Department of Agriculture) and also contained information on selected independent agencies (e.g., Environmental Protection Agency). Beginning in FY2016, however, the Department-specific information was replaced with extended discussions of policy issues. In FY2017, the Budget volume discusses several national security issues, which it terms "today's challenges" (e.g., destroying ISIL, strengthening federal cybersecurity).²⁷ In addition, the Budget volume discusses several longer-term policy challenges (e.g., climate change, education, transportation, infrastructure) and related initiatives that the President has proposed to potentially address those issues.²⁸ As with his previous budget submissions, President Obama's budget submission for FY2017 also outlines a set of proposed "Cuts, Consolidations, and Savings."²⁹

Historical Tables.³⁰Historical Tables. The Historical Tables volume provides a historical overview of federal government finances, including time series statistics on budget authority,2831 government receipts, outlays, government employment, economic statistics, and the federal debt going back several decades and in some cases as far back as 1789.2932 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.30 In recent years, the tables have also been made available in downloadable, XLS spreadsheet format on the OMB website.31 • 33 Analytical Perspectives.³⁴ 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 baselines32baseline³⁵ 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 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. 29 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. 30 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. 31 The most recent historical tables are available in both PDF and XLS (Microsoft Excel) spreadsheet format at http://www.whitehouse.gov/omb/budget/Historicals. 32 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. 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 at the same time as, or near the same time as, the President's budget are provided within the Analytical Perspectives volume. For example, chapter 21 of the Analytical Perspectives volume includes a report on the costs and budgetary effects of the Treasury's Troubled Asset Relief Program (TARP).³⁶ The web-based version of the FY2017 Analytical Perspectives volume contains supplemental information and spreadsheets of selected tables.3437 Included in the web-based version are tables that provide data on budget authority and outlays35 for federal agencies and programs.outlays (i.e., payments to liquidate obligations and a common measure of government "spending)."³⁸ Of these tables, one provides information on budget authority and outlays organized by budget function,3639 category, and program.3740 Another provides the same information by agency and appropriations or fund account, in a structure similar to the organization of annual appropriations acts.38 • Appendix.41Appendix.⁴² 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 AppendixAppendix 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.39 • 43 Supplemental Materials.⁴⁴ 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 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. 35 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. 36 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. 37 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. 38 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. 39 See CRS Report R43098, Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations, and Procedures, by Michelle D. Christensen. Congressional Research Service 6 The President’s Budget: Overview of Structure and Timing of Submission to Congress revise the budget recommendations or submit supplemental budget requests to Congress at any time during the year.4045 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.”41 "⁴⁶Timing of Submission of the President’s Budget Deadlines for Submission of the President’s Budget '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 15th15^th day of each regular session of Congress.4247 The Balanced Budget and Emergency Deficit Control Act of 1985 included two changes to the deadline for submission.43 48 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.44 49 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.45 50 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.4651 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 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. 42 P.L. 81-784; 64 Stat. 832. 43 P.L. 99-177; 99 Stat. 1038. 44 P.L. 101-508, Title XIII; 104 Stat. 1388-573. 45 CRS Report RS20752, Submission of the President’s Budget in Transition Years, by Michelle D. Christensen. 46 31 U.S.C. §1105(a). Congressional Research Service 7 The President’s Budget: Overview of Structure and Timing of Submission to Congress applied, and the statutory source for each deadline. 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 '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)

15^th 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 1^st Monday after January 3 of each year FY1988

FY1988

Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177; 99 Stat. 1038) 1st 1^st Monday in February of each year FY1992

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 9295 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 7576 occasions. On 5354 of these occasions, the budget was submitted on the deadline. On the remaining 22 occasions, the President’ 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 1819 occasions. In 6 of these 1819 occasions, Congress extended the deadline by statute.4752 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 1314 instances when the budget was submitted after the original or extended deadline, it was delayed, on average, 33.54 days. 31.71 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 47 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.4853 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.”49"⁵⁴ 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.50 Figure 1 55 Figure 1 shows the number of days the budget was submitted before or after the deadline for each year from FY1923 to FY2015.51 Transition-year budgets since the 1990 change are noted. Table 2 provides information on the timing of submission of the President’s budget for FY1923FY2015. 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. 49 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. 50 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. 51 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-FY2015 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 FY2015 -2 -1 -8 -2 -2 -1 -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: each year from FY1923 to the present.⁵⁶ The figure includes all transition-year budgets since the 1990 change to the budget submission date (i.e., FY1994, FY2002, and FY2010). During a transition year, the incoming President is required to submit a budget shortly after his or her inauguration. In the figure, transition-year budgets are shown in textured red.

Figure 1.Timing of Submission of the President's Budget: FY1923-FY2017

President Warren G. Harding to President Barack Obama

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 textured grey/red. Table 2. Submission Dates of the President’'s Budget: FY1923-FY2015 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 05-07-2009c 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 FY2017

President Warren G. Harding to President Barack Obama

         

Deadline Extended by Statute?

 

President

Fiscal Year

Date of Budget Submission

Original Statutory Deadline

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

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

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

01-25-1965

P.L. 89-1; 79 Stat. 3

0

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

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

01-29-1973

P.L. 93-1; 87 Stat. 3

0

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

01-28-1980

P.L. 96-186; 93 Stat. 1338

0

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

01-31-1983

P.L. 97-469; 96 Stat. 2582

0

Ronald Reagan

1985

02-01-1984

02-06-1984

Yes

   

-5

Ronald Reagan

1986

02-04-1985

01-17-1985

No

02-04-1985

P.L. 99-1; 99 Stat. 3

0

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

Ronald Reagan

1990

01-09-1989

01-09-1989

Yes

   

0

George H. W. Bush

1991

01-29-1990

01-08-1990

No

01-22-1990

P.L. 101-228; 103 Stat. 1945

7

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

04-08-1993^a

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

03-19-1996^b

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

04-09-2001^c

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

George W. Bush

2009

02-04-2008

02-04-2008

Yes

   

0

Barack Obama

2010

05-07-2009^d

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

Barack Obama

2015

03-04-2014^e

02-03-2014

No

   

29

Barack Obama

2016

02-02-2015

02-02-2015

Yes

   

0

Barack Obama

2017

02-09-2016

02-01-2016

No

   

8

Sources: Table prepared by the Congressional Research Service (CRS). Budget submission dates were obtained from the U.S. Government Publishing Office, at 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 [author name scrubbed] and [author name scrubbed], 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, at 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. 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. 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. 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. c. d. 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, e. 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 thatissued the remaining volumes (i.e., for FY2015 (Historical Tables and Analytical Perspectives) on March 10, 2014.

Author Contact Information

[author name scrubbed], Analyst in Government Organization and Management ([email address scrubbed], [phone number scrubbed])

Acknowledgments

This report draws on previous research conducted by [author name scrubbed], former Specialist in American National Government, [author name scrubbed], Specialist on Congress and the Legislative Process, [author name scrubbed], Analyst on Congress and the Legislative Process, and [author name scrubbed], Specialist in Government Organization and Management.

Footnotes

1.	This requirement first applied to President Warren Harding for FY1923.
2.	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 [author name scrubbed] and CRS Report R42388, The Congressional Appropriations Process: An Introduction, by [author name scrubbed].
4.	The most recent version of the President's budget, The President's Budget for Fiscal Year 2017, 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.
7.	Ibid.
8.	Act of July 7, 1884; 23 Stat. 254.
9.	Act of March 3, 1901; 31 Stat. 1009.
10.	Ibid.
11.	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.
12.	Ibid.
13.	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.
16.	P.L. 93-344; 88 Stat. 297.
17.	31 U.S.C. §1105.
18.	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.
19.	U.S. Office of Management and Budget, Circular No. A-11, "Preparation, Submission, and Execution of the Budget," June 30, 2015, at https://www.whitehouse.gov/omb/circulars_a11_current_year_a11_toc; Memorandum from Shaun Donovan, Director of the Office of Management and Budget, M-15-11, "Fiscal Year 2017 Budget Guidance," May 1, 2015, at https://www.whitehouse.gov/sites/default/files/omb/memoranda/2015/m-15-11.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).
22.	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.
23.	Ibid.
24.	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 [author name scrubbed].
25.	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 budget documents, see CRS Report R43475, FY2016 Budget Documents: Internet and GPO Availability, by [author name scrubbed].
26.	The FY2017 Budget of the U.S. Government volume, which contains the "Budget Message of the President" and the President's proposed list of "Cuts, Consolidations, and Savings," is available at https://www.whitehouse.gov/omb/budget/Overview.
27.	U.S. Office of Management and Budget, Budget of the United States Government, Fiscal Year 2017, (Washington DC: U.S. Government Publishing Office, 2016), pp. 73-76, at https://www.whitehouse.gov/sites/default/files/omb/budget/fy2017/assets/budget.pdf.
28.	Ibid, pp. 23-39.
29.	The "Cuts, Consolidations, and Savings" section of the FY2017 Budget volume is available as a stand-alone document at https://www.whitehouse.gov/sites/default/files/omb/budget/fy2017/assets/ccs.pdf.
30.	For FY2017, the Historical Tables volume was made available in electronic form only at https://www.whitehouse.gov/omb/budget/Historicals. No printed volumes were published. Many tables are available in both PDF and XLS (Microsoft Excel) spreadsheet format.
31.	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 2017, (Washington DC: U.S. Government Publishing Office, 2015), p. 116, at https://www.whitehouse.gov/omb/budget/Analytical_Perspectives.
32.	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.
33.	For example, certain tables present data in both current dollars and in constant (FY2009) 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.
34.	The FY2017 Analytical Perspectives volume is available at http://www.whitehouse.gov/omb/budget/Analytical_Perspectives.
35.	The budget baseline is "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." OMB Glossary, p. 116.
36.	U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year 2017, (Washington DC: U.S. Government Publishing Office, 2016), pp. 335-345, at https://www.whitehouse.gov/sites/default/files/omb/budget/fy2017/assets/spec.pdf.
37.	Tables are provided in PDF and/or XLS spreadsheet format.
38.	OMB Glossary, pp. 116-118.
39.	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, at https://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/s79.pdf. Also see CRS Report 98-280, Functional Categories of the Federal Budget, by [author name scrubbed]
40.	See Table 28-1, "Budget Authority and Outlays by Function, Category, and Program," at https://www.whitehouse.gov/sites/default/files/omb/budget/fy2017/assets/28_1.pdf.
41.	See Table 29-1, "Federal Budget by Agency and Account," at https://www.whitehouse.gov/sites/default/files/omb/budget/fy2017/assets/29_1.pdf.
42.	The FY2017 Appendix volume is available at https://www.whitehouse.gov/omb/budget/Appendix.
43.	See CRS Report R43098, Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations, and Procedures, by [author name scrubbed].
44.	The supplemental materials to the FY2017 budget submission are available at https://www.whitehouse.gov/omb/budget/Supplemental.
45.	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 [author name scrubbed].
46.	The President's supplemental budget requests and budget amendments for FY2015 and FY2016 are available at https://www.whitehouse.gov/omb/budget_amendments.
47.	P.L. 81-784; 64 Stat. 832.
48.	P.L. 99-177; 99 Stat. 1038.
49.	P.L. 101-508, Title XIII; 104 Stat. 1388-573.
50.	CRS Report RS20752, Submission of the President's Budget in Transition Years, by [author name scrubbed].
51.	31 U.S.C. §1105(a).
52.	Congress enacted statutes extending the deadline for submission of the President's budget proposal for FY1966, FY1974, FY1981, FY1984, FY1986, and FY1991.
53.	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.
54.	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.
55.	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-press-office/2013/04/10/press-briefing-press-secretary-jay-carney-omb-acting-director-jeffrey-zi.
56.	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.

) 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 18