OMB Circular No. A-11 - Preparation and Submission and Execution of the Budget : Office of Management and Budget (OMB) , August , 2023
From the document: "What is the purpose of the Circular? Part 1: Provides an overview of the budget process. It discusses the basic laws that regulate the budget process and the terms and concepts you need to know to understand the budget process and this Circular. (Sections numbered 10 through 22) Part 2: Covers development of the President’s Budget and tells you how to prepare and submit materials required for OMB and Presidential review of agency requests and for formulation of the FY 2025 Budget, including development and submission of performance budgets for FY 2025. A significant portion of this part focuses on the preparation of the Budget Appendix and the related database as well as sequestration. Detailed instructions for a number of requirements not directly related to the preparation and production of the budget are accessible through electronic links that are provided in section 25. (Sections numbered 25 through 100)"
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