美国会预算编制程序课件

1、The Federal Budget Process and Current Issues in Federal BudgetingPhilip G. JoyceAssociate Professor of Public AdministrationThe George Washington UniversityOctober 28, 2002The Federal Budget Process andWhat is the Federal Budget Process?A Set of Rules and Institutions for Making Tax and Spending De

2、cisionsA Result of Many Different Laws:Budget and Accounting Act of 1921Congressional Budget and Impoundment Control Act of 1974Balanced Budget and Emergency Deficit Control Act of 1985Budget Enforcement Act of 1990What is the Federal Budget ProHistorical DevelopmentBudget and Accounting Act of 1921

3、Created executive budgetEstablished OMB and GAOCongressional Budget and Impoundment Control Act of 1974Designed to coordinate Congressional action on the budgetCreated budget committees and budget resolutionEstablished CBOHistorical DevelopmentBudget aHistorical DevelopmentBalanced Budget and Emerge

4、ncy Deficit Control Act of 1985 (1987)Designed to eliminate deficit by 1991 (1993)Didnt1990s Deficit ReductionOBRA 1990, OBRA 1993, BBA of 1997Budget Enforcement ActCreated discretionary spending capsCreated pay-as-you-go (PAYGO)Historical DevelopmentBalancedFederal Budget Process ChronologyBudget P

5、reparationAgencies and OMB-results in Presidents budgetBudget ApprovalCongress and agencies-results in lawsBudget ExecutionAgencies constrained by OMBAudit and EvaluationAgencies and auditors (GAO, I.G.s, etc.)Federal Budget Process ChronolCongress, the President and the BudgetPresidents budget as k

6、ickoff to Congressional processCongress has “power of the purse”Extent of deference to President depends on political factorsCongress faces different incentives than PresidentUse of budget for electoral purposesLeads to “member priorities” (pork)Congress, the President and thBudget Approval-The Budg

7、et Resolution and ReconciliationDevelopment of budget resolution“Concurrent” resolution (set of rules to govern Congressional budget actions)Under the jurisdiction of House and Senate Budget CommitteesCongress focuses on the whole budgetScheduled to be adopted by April 15Two key componentsAggregate

8、numbersCommittee allocationsThe reconciliation processOptional process, covering taxes and mandatory spendingHas been used for recent major policy actionsBudget Approval-The Budget ReBudget Approval-The Appropriations ProcessAppropriationsProvide budget authorityMust be obligated during same fiscal

9、year (“one year”) or multiple (“two year”, etc.) or indefinitely (“no year”)BA leads to obligations which lead to outlaysTypes of AppropriationsRegularSupplementalContinuingPermanentBudget Approval-The Appropria13 Appropriations Bills (Subcommittees)Agriculture and Rural DevelopmentCommerce, Justice

10、, State and Judiciary DefenseDistrict of ColumbiaEnergy and WaterForeign OperationsInteriorLabor-HHS-EducationLegislative BranchMilitary ConstructionTransportationTreasury-Postal-General GovernmentVeterans-HUD-Independent Agencies13 Appropriations Bills (SubcoProcess of Appropriations Action (1)Sect

11、ion 302 (b) AllocationsDivision of overall pie into slices by subcommitteeCommittee ActionSubcommittee markup“chairmans mark” is keyFull committee markup-few substantive changesFloor ActionHouse considers bill under special ruleSenate floor action is more open but 3/5 requirement on points of orderP

12、rocess of Appropriations ActiProcess of Appropriations Action (2)ConferenceSeparate conference on each billDifferences can exist on total allocation (302b) and also on allocations by accountConference can be another opportunity to get member priorities fundedPresidential ActionPresident is making hi

13、s desires known throughout process, both formally (SAP) and informallyWillingness of both sides to negotiate based on strength of belief and political calculationProcess of Appropriations ActiThe Fiscal Year 2003 Budget Debate: What Ever Happened to $5 Trillion?A Tale of Three EstimatesComparing CBO

14、 and OMB Budget EstimatesLandmines in Congress: The Budget Resolution and the Search for ConsensusIts an Election Year, StupidThe Fiscal Year 2003 Budget DeA Tale of Three Estimates Difference May 96Jan. 01Aug. 021996-20022001-2002FY97 -171-22-221490FY98 -19469692630FY99 -2191261263450FY00 -24423623

15、64800FY01 -2591271273860FY02 -285313-157138-470FY03 -311359-145156-504FY04-342397-111231-508FY05-376433-39337-472FY02-11 NA5,610 336 N/A-5274Source: Congressional Budget Office ($billions)A Tale of Three Estimates Comparing CBO and OMB EstimatesBoth agree that:Situation is a LOT better than it was 5

16、 years agoSituation is a LOT worse than 18 months agoReasons for this include the tax cut, economic changes, discretionary spending increases (largely related to 9/11), technical re-estimates, and debt service costsMajor disagreement on the magnitude of the deterioration in the outlook CBO says that

17、 the budget will have a cumulative deficit of $229 billion from 2003 to 2007, compared to OMB estimates of a cumulative surplus of $392 billion (difference of $620 billion)Over 10 years, CBO projects an outlook that is $1.3 trillion worse than OMB (CBO-$1 trillion surplus versus OMB $2.3 trillion su

18、rplus)Differences primarily are in estimates of the health of the economy, which affects mostly revenues and debt service costsComparing CBO and OMB EstimateLandmines in Congress: The Budget Resolution and the Search for ConsensusTwo big problems:Divided governmentExpiration of caps and PAYGOCongres

19、s failed to adopt budget resolutionHouse passed on March 20, Senate never considered on floorFirst time in history there has been no conference on the budget resolutionReasons have more to do with politics than substanceHouse proposed $759 billion in appropriations, Senate $768 billionResult-no enforceable limit on discretionary appropriationsMajor problem with budget process stems from loss of consensus on goal of overall budget policy1974-85budget process as framework1985-98eliminating the deficit in the unified budget2000-2001balancing the budget without Social Secur