5 Steps to making a Budget.
The Federal Budget begins with the President of the United States.
Step 1: The President submits a budget request to Congress
Step 2: The House and Senate pass budget resolutions
Step 3: House and Senate Appropriations subcommittees “markup” appropriations bills
Step 4: The House and Senate vote on appropriations bills and reconcile differences
Step 5: The President signs each appropriations bill and the budget becomes law
Taken from: National Priorities Project: Bringing the Federal Budget Home, Federal Budget Process, 2012