Anderson, Barry; Davis, Sandy; Gullo, Theresa - In: Journal of Public Budgeting, Accounting & Financial … 15 (2003) 2, pp. 239-250
The federal budget process is a compilation of many rules and procedures, enacted primarily over the past century. Initially neutral as to budget outcome, that process, by the mid-1980s, had evolved to emphasize reducing the deficit. And the budget enforcement procedures put in place to control...