<P> The United States government operates on a budget calendar that runs from October 1 through September 30 . Each year, Congress must appropriate a specific amount of money to each department, agency, and program to provide funding for operations, personnel, equipment, and activities . Traditionally, the United States House of Representatives and the United States Senate agree together on a budget resolution in the spring that is then used to determine spending limits for twelve regular appropriations bills . The twelve appropriations bills then appropriate the funding for the federal government to use for the next budgetary year . The appropriations bills must be signed into the law by the President, although the budget resolution itself is not subject to his or her approval . </P> <P> If Congress fails to appropriate the necessary funds for the federal government, the government shuts down as a result of the Antideficiency Act . The law "forbids federal officials from entering into financial obligations for which they do not have funding," such as buying ink, paying for electricity, or paying employees . </P> <P> Congress can avoid a government shutdown by passing a continuing resolution instead . </P> <P> Standoffs between the President and Congress or between political parties, elections, and more urgent legislative matters complicate the budget process, frequently making the continuing resolution a common occurrence in American government . They allow the government to take its time making difficult fiscal decisions . </P>

When was the last time congress had a budget