<Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (November 2010) (Learn how and when to remove this template message) </Td> </Tr> <P> The United States budget process is the framework used by Congress and the President of the United States to formulate and create the United States federal budget . The process was established by the Budget and Accounting Act of 1921, the Congressional Budget and Impoundment Control Act of 1974, and additional budget legislation . </P> <P> Prior to 1974, Congress had no formal process for establishing a federal budget . When President Richard Nixon began to refuse to spend funds that Congress had allocated, they adopted a more formal means by which to challenge him . The Congressional Budget Act of 1974 created the Congressional Budget Office (CBO), which gained more control of the budget, limiting the power of the President's Office of Management and Budget (OMB). The Act passed easily while the administration was embroiled in the Watergate scandal and were unwilling to provoke Congress . </P> <P> The United States budget process begins when the President of the United States submits a budget request to Congress . The President's budget is formulated over a period of months with the assistance of the Office of Management and Budget (OMB), the largest office within the Executive Office of the President . The budget request includes funding requests for all federal executive departments and independent agencies . Budget documents include supporting documents and historical budget data and contains detailed information on spending and revenue proposals, along with policy proposals and initiatives with significant budgetary implications . The President's budget request constitutes an extensive proposal of the administration's intended revenue and spending plans for the following fiscal year . The budget proposal includes volumes of supporting information intended to persuade Congress of the necessity and value of the budget provisions . In addition, each federal executive department and independent agency provides additional detail and supporting documentation on its own funding requests . The documents are also posted on the OMB website . </P>

Who controls the budget of the united states