OMB and departmental guidance provide specific details. The Congress must authorize the obligation of funds for specific programs as a prerequisite for subsequent appropriation. Authorization bills may be submitted by Department heads with the approval of OMB, submitted by the President, or initiated by the Congress. Congressional review of programs for the authorization of appropriations occurs at hearings held by the standing legislative committees of the House and Senate. Decisions at this level form the basis for the annual budget, which is submitted by the President to the Congress by the first Monday in February.
Agencies prepare and submit justifications providing additional detailed information.
Budget amendments or supplemental requests may be submitted to the Congress by the President under certain conditions. Recommendations are presented to the full committees and to the full House and Senate. A conference committee resolves differences in the House and Senate versions of the appropriations bill. Upon acceptance of conference action by both theHouse and the Senate, the appropriations bill is sent to the President for signature. The President can approve or veto the bill.