How does the executive budget process divide responsibilities between the executive and the legislature?

The executive budget process is a fundamental mechanism for balancing power between the executive and legislative branches, originating from the historical struggle to control public finances. While specific procedures vary by country, the modern system generally follows a tripartite structure:12

• Executive Recommendation: The executive branch is responsible for formulating and proposing the budget. In the United States, this is managed under the president's authority by the Office of Management and Budget, which scrutinizes appropriation requests from various departments and agencies.3
• Legislative Appropriation: The legislature holds the authority to review, amend, and approve the budget. This process serves as a critical tool for legislative surveillance of the administration. In the U.S. Congress, for example, the House of Representatives and the Senate utilize specialized committees to evaluate spending and revenue proposals.13
• Executive Oversight: Once funds are appropriated, the executive branch is responsible for overseeing and managing the actual expenditure of those funds.1

This division of labor ensures that the executive can plan and implement programs while the legislature maintains its traditional role of fiscal control and oversight.14