There are two committees that oversee the federal budget and spending process.
The first is the Budget Committee. The House and the Senate each have a Budget Committee, which writes, and oversees the implementation of, the annual budget resolution and, if necessary, budget reconciliations.
After the Budget Committee has written the annual budget resolution, which is a broad outline of Congress’s spending and tax priorities, and both chambers have passed the final version, the Appropriations Committees takes over. (Again, both the House and Senate have their own committee). These committees decide the actual funding levels for government agencies and programs. Unlike the budget resolution, appropriations bills, have the force of law
It should be noted the appropriations committees can go forward even without a budget resolution in place, which will have to happen this year since Congress did not finish its budget resolution.
