美国会预算编制程序ppt课件

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,Click to edit Master title style,*,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,The Federal Budget Process and Current Issues in Federal Budgeting,Philip G.Joyce,Associate Professor of Public Administration,The George Washington University,October 28,2002,The Federal Budget Process and,1,What is the Federal Budget Process?,A Set of Rules and Institutions for Making Tax and Spending Decisions,A Result of Many Different Laws:,Budget and Accounting Act of 1921,Congressional Budget and Impoundment Control Act of 1974,Balanced Budget and Emergency Deficit Control Act of 1985,Budget Enforcement Act of 1990,What is the Federal Budget Pro,2,Historical Development,Budget and Accounting Act of 1921,Created executive budget,Established OMB and GAO,Congressional Budget and Impoundment Control Act of 1974,Designed to coordinate Congressional action on the budget,Created budget committees and budget resolution,Established CBO,Historical DevelopmentBudget a,3,Historical Development,Balanced Budget and Emergency Deficit Control Act of 1985(1987),Designed to eliminate deficit by 1991(1993),Didnt,1990s Deficit Reduction,OBRA 1990,OBRA 1993,BBA of 1997,Budget Enforcement Act,Created discretionary spending caps,Created pay-as-you-go(PAYGO),Historical DevelopmentBalanced,4,Federal Budget Process Chronology,Budget Preparation,Agencies and OMB-results in Presidents budget,Budget Approval,Congress and agencies-results in laws,Budget Execution,Agencies constrained by OMB,Audit and Evaluation,Agencies and auditors(GAO,I.G.s,etc.),Federal Budget Process Chronol,5,Congress,the President and the Budget,Presidents budget as kickoff to Congressional process,Congress has“power of the purse”,Extent of deference to President depends on political factors,Congress faces different incentives than President,Use of budget for electoral purposes,Leads to“member priorities”(pork),Congress,the President and th,6,Budget Approval-The Budget Resolution and Reconciliation,Development of budget resolution,“Concurrent”resolution(set of rules to govern Congressional budget actions),Under the jurisdiction of House and Senate Budget Committees,Congress focuses on the whole budget,Scheduled to be adopted by April 15,Two key components,Aggregate numbers,Committee allocations,The reconciliation process,Optional process,covering taxes and mandatory spending,Has been used for recent major policy actions,Budget Approval-The Budget Re,7,Budget Approval-The Appropriations Process,Appropriations,Provide budget authority,Must be obligated during same fiscal year(“one year”)or multiple(“two year”,etc.)or indefinitely(“no year”),BA leads to obligations which lead to outlays,Types of Appropriations,Regular,Supplemental,Continuing,Permanent,Budget Approval-The Appropria,8,13,Appropriations Bills(Subcommittees),Agriculture and Rural Development,Commerce,Justice,State and Judiciary,Defense,District of Columbia,Energy and Water,Foreign Operations,Interior,Labor-HHS-Education,Legislative Branch,Military Construction,Transportation,Treasury-Postal-General Government,Veterans-HUD-Independent Agencies,13 Appropriations Bills(Subco,9,Process of Appropriations Action(1),Section 302(b)Allocations,Division of overall pie into slices by subcommittee,Committee Action,Subcommittee markup,“chairmans mark”is key,Full committee markup-few substantive changes,Floor Action,House considers bill under special rule,Senate floor action is more open but 3/5 requirement on points of order,Process of Appropriations Acti,10,Process of Appropriations Action(2),Conference,Separate conference on each bill,Differences can exist on total allocation(302b)and also on allocations by account,Conference can be another opportunity to get member priorities funded,Presidential Action,President is making his desires known throughout process,both formally(SAP)and informally,Willingness of both sides to negotiate based on strength of belief and political calculation,Process of Appropriations Acti,11,The Fiscal Year 2003 Budget Debate:What Ever Happened to$5 Trillion?,A Tale of Three Estimates,Comparing CBO and OMB Budget Estimates,Landmines in Congress:The Budget Resolution and the Search for Consensus,Its an Election Year,Stupid,The Fiscal Year 2003 Budget De,12,A Tale of Three Estimates,Difference,May 96Jan.01Aug.021996-20022001-2002,FY97 -171-22-221490,FY98 -19469692630,FY99 -2191261263450,FY00 -2442362364800,FY01 -2591271273860,FY02 -285313-157138-470,FY03 -311359-145156-504,FY04-342397-111231-508,FY05-376433-39337-472,FY02-11 NA5,610 336 N/A-5274,Source:Congressional Budget Office($billions),A Tale of Three Estimates,13,Comparing CBO and OMB Estimates,Both agree that:,Situation is a LOT better than it was 5 years ago,Situation is a LOT worse than 18 months ago,Reasons for this include the tax cut,economic changes,discretionary spending increases(largely related to 9/11),technical re-estimates,and debt service costs,Major disagreement on the magnitude of the deterioratio
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