Budgeting for the federal government is an enormously complex process. This book provides a comprehensive explanation of the federal budget process, including an overview and separate chapters on the framework for budget enforcement; the President's budget; the congressional budget resolution and reconciliation; revenues and borrowing; authorisations and direct spending; annual appropriations; and the implementation of spending laws. In addition, a thorough explanation is provided pertaining to the federal budget process; the understanding of how it works and how the data is interpreted. Excerpts from legislation, standard forms and other documentation developed at each stage of the budget process are exhibited. Appended materials include a listing of milestones in the federal budget process, citations to major budgetary laws and a glossary of budgetary terms.