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The federal budget seems impenetrable. It isn't.

You've probably seen headlines about continuing resolutions, government shutdowns, or billions in spending—and felt like you were missing context everyone else had. You're not alone. Federal budgeting uses specialized vocabulary, obscure document formats, and processes that even many Hill staffers find confusing.

But here's the thing: the core concepts aren't that complicated. Congress appropriates money. Agencies spend it. There's a paper trail. Once you understand the basics, the rest is just details.

This page is your roadmap. Start anywhere that interests you, or work through it in order.

0. Glossary

Federal Budget Glossary
A plain-English guide to federal budget terminology. Terms are defined as they're used in practice, not as lawyers would write them, mainly because I don't have a law degree.

1. Understanding the Framework

Before diving into appropriations, it helps to understand why federal spending works the way it does. The answer is in the Constitution and a handful of key laws.

The Constitutional and Legal Framework: Laws That Control Federal Spending
Federal budget execution isn't just bureaucratic process—it's constitutional law in action. This post covers the Appropriations Clause, the Antideficiency Act, and the Impoundment Control Act: the legal guardrails that determine what agencies can and can't do with money.

2. Key Concepts

Every federal budget document uses the same terms. Every spending headline throws them around. And almost everyone—including people who should know better—gets them confused.

Appropriations, Obligations, and Outlays: The Three Stages of Federal Spending
If you've ever ordered food at a nice restaurant, you already understand appropriations, obligations, and outlays.

3. Appropriations

This is the core of federal spending: Congress decides how much money agencies get and what they can spend it on.

What is an Appropriation? Understanding Congress's Power of the Purse
The foundational concept. An appropriation is legal authority to spend money—nothing more, nothing less. This post explains what that means and why it matters.

How Appropriations Work: Duration and Distribution
Not all appropriations are created equal. Some money expires after one year; some lasts a decade. This post covers the practical mechanics: how long funding lasts, how it gets divided up, and what happens when it runs out.

4. Apportionments

An appropriation gives an agency permission to spend. An apportionment tells them how much they can actually obligate, and when. Until OMB apportions funds, agencies cannot legally commit a single dollar—even if Congress appropriated billions.

What is an apportionment?
Congress appropriated $198 million. But the agency can only spend $55 million this quarter. What happened to the rest?

How to Read an Apportionment, Part I: Structure and Time-Based Controls
You found an apportionment. Now what? Apportionments follow a standard structure defined by OMB Circular A-11. Once you understand the layout, you can read any apportionment—regardless of agency or account. We also cover time-based apportionment (Categories A and C).

How to Read an Apportionment, Part II: Program Controls and Legal Weight
But timing isn't OMB's only lever in an apportionment. They can also control which programs get funding—and that's where the legal stakes get interesting (Category B). We also cover time-program apportionment (Category AB) and A and B footnotes in this post.

5. Budget Execution Data (SF-133)

What is an SF-133?
The apportionment told the agency what it could spend. Want to know what actually happened? Meet the SF-133, OMB's Report on Budget Execution and Budgetary Resources.

How to Read an SF-133, Part I: Budgetary Resources (1XXX Lines)
Before you can track what was spent, you need to know what was available. This post covers Section 1 of the SF-133, Budgetary Resources.

How to Read an SF-133, Part II: Status of Budgetary Resources (2XXX Lines)
The interesting part: Section 2XXX, Status of Budgetary Resources. This is where you find out what the agency actually did with the money, or what they obligated.

How to Read an SF-133, Part III: Change in Obligated Balance and Outlays (3XXX–4XXX Lines)
This installment covers the last two sections of the SF-133: Section 3 (Change in Obligated Balance) and Section 4 (Budget Authority and Outlays, Net). This is where obligations become payments, and the lifecycle of a federal dollar completes

6. Tracking Federal Spending

Knowing what Congress appropriated is just the beginning. Tracking whether agencies actually spend the money—and on what—requires understanding the data.

The Three-Legged Stool: Why Federal Budget Tracking Requires Multiple Data Sources
There's no single source of truth for federal spending. Understanding the full picture requires combining appropriations, apportionments, and execution data. This post explains why and introduces the key documents.

The TAFS: The Universal Identifier for Federal Spending
Every federal dollar is tagged with a Treasury Account Fund Symbol. Learn to read these codes and you can trace any appropriation from the bill text to actual spending. This post teaches you how.

7. CRs and Shutdowns

Sometimes the appropriations process breaks down. Congress misses deadlines. Agencies run out of money. Here's what happens next.

How to Read a Continuing Resolution
When Congress can't pass full-year appropriations, they pass a CR. But CRs aren't just "keep spending at last year's levels"—they're full of exceptions, anomalies, and special provisions. This post shows you how to decode them.

What is a Government Shutdown? Understanding Lapses in Appropriations
A shutdown happens when appropriations lapse. But what does that actually mean? Which employees go home? Which programs keep running? This post explains the mechanics.

Keep Learning

New posts go up weekly. Topics coming soon:

• How to read an appropriations bill (multi-part)
• Budget Bloopers: FY 2026 Antideficiency Act year-in-review
• Reimbursable Services: The federal government's $500+ billion internal service economy.

Questions or suggestions for future topics? Get in touch.