In a series of newly updated reports presumably intended for new Members of Congress who are unfamiliar with basic features of the federal budget, the Congressional Research Service presented the very rudiments of the budget process. See:
Basic Federal Budgeting Terminology, November 26, 2012
Overview of the Authorization-Appropriations Process, November 26, 2012
Baselines and Scorekeeping in the Federal Budget Process, November 26, 2012
Budget Reconciliation Legislation: Development and Consideration, November 26, 2012
Entitlements and Appropriated Entitlements in the Federal Budget Process, November 26, 2012
Legislative Procedures for Adjusting the Public Debt Limit: A Brief Overview, November 26, 2012
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Proposed bills advance research ecosystems, economic development, and education access and move now to the U.S. House of Representatives for a vote