United States federal appropriations process

The United States federal appropriations process is the annual course of action taken by Congress and the Executive branch to draft and authorize United States federal budget. The U.S. Constitution gives Congress primacy in this process, as Article I section 9 says that "No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law."

Today's process was first established by the Budget and Accounting Act of 1921, and modified by the Congressional Budget and Impoundment Control Act of 1974, which created an independent process to prepare the budget that Congress still utilizes today. Congress first drafts a budget resolution in the House and Senate Budget Committees based on research and analysis from the Congressional Budget Office (CBO) after receiving the president's budget proposal. The resolution provides a broad guideline for the House and Senate Appropriations Committees and their respective subcommittees to refer to when drafting the 12 appropriations bills that fund the government. The 12 appropriations bills provide funding to federal agencies each fiscal year. Failure to pass the necessary appropriations legislation may result in a government shutdown.