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Usually by late spring of each year, the Office of Management and Budget (OMB) sends out a budget planning guidance memorandum, also referred to as the “Spring Guidance”. Guidance provides top-level guidance and programmatic priorities. It includes a preliminary budget formulation schedule, programmatic roles and funding levels, workforce planning guidance and targets, estimates of institutional capabilities and requirements. The outyear estimates included in the previous budget serve as a starting point for the next budget. The OMB usually sends out guidance separately to set up fiscal control number, which is not publicly available. Agency may choose to accept the established control and policy guidance. Agency may also seek direct approach to negotiate with OMB or utilize different channels throughout the formulation phases to get more attend to get more resources or policy changes.

The guidance may also include specific instructions for how agency budget requests may help achieve the President’s budgetary priorities and other policy goals. Executive agencies prepare their budget requests in accordance with the instructions and guidance provided by OMB.

OMB also issues Circular No. A–11 to all Federal agencies in late June or early July. This Circular provides detailed instructions for submitting budget data and materials. It contains an overview of applicable budgetary laws, policies for the preparation and submission of budgetary estimates, and information on financial management and budget data systems. It also provides agencies with directions for budget execution and guidance regarding agency interaction with Congress and the public.

While the general contents and timeline for agency budget submissions are guided by OMB, agencies also have their own internal procedures for developing the requests they submit to OMB. In practice, budget preparation is likely a time- and data-intensive process for agencies, involving detailed analysis and estimation of past and future budgetary resources.

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