Since the beginning of American Legislatures the various appropriations committees simply spent money. When they ran out of money—and they seldom did—they just stopped spending. Government was then a mere shell of what it is today and therein lays the rationale behind the complex budgetary and spending processes of modern legislatures. The budget includes many decisions, large or small, taking into consideration the many rules, procedures, and disagreement of how our government should spend and raise public funds. Because spending has passed the trillion dollar mark, budgets have become huge undertakings requiring both branches involved to devote hundreds of full-time employees to complete the process of the federal budget.

The reason for the difficulty of the budget process came from the nature of the twentieth-century government

Preparation of the budget begins in the spring of each year. Nine months before the budget is submitted, eighteen months before the start of the fiscal year and thirty months before the close of that fiscal year. An example of this would be, in the spring of 2003, most federal agencies were preparing their fiscal 2005 budgets, months before they had final figures for fiscal 2003 or appropriations for fiscal 2004.

The stability in federal revenues has been due to public policy. Although few Americans know how much the government collects, their sensitivity to taxes tends to increase when the total exceeds historical trends. Individual income taxes have been a stable source of revenue, accounting for about 45 percent of total receipts since 1960. Federal revenue derived from corporate income taxes is now less than half of what it was after World War II. The portion coming from excise taxes has dropped sharply because many of the excise taxes enacted during World War II of the early Cold War years have expired. Additional changes in the revenue process are likely to be made if big deficits persist.

Putting the budget into effect is a balancing act that begins the first day of the fiscal year and ends on the last day. During this time agencies make many decisions on how to spend money, some of these decisions are routine, others reassess earlier plans in the light of current conditions. Decisions made and problems faced during the implementation of one budget strongly influence future budgets. Agencies often free up some resources in their budgets for money to initiate activities that may become priorities in future budgets. Expenditure management is to big and diverse to allow- centralized financial operations in a single agency. Each agency receiving appropriations or other financial resources from Congress has primary responsibility for ensuring the legality, propriety, and efficiency of its expenditures. The management has always involved conflict between the executive branch and Congress. Executives want flexibility and Congress wants control. Agencies usually make their own decisions on these matters, but may sometimes consult the Office of Management and Budget, which has responsibility for financial management.

itself. After the First World War, government's reach began extending. No longer was government simply responsible for maintaining the military and ensuring order, it was responsible for one's livelihood. Programs multiplied and special interests were created. Since there is so much involved in passing a budget and every line item is potentially arguable, special rules and procedures were enacted to simplify the process—so that Congress is not occupied exclusively with planning a budget.

The appropriations

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