Why did government budgeting become a major way for legislatures to oversee administration?

Government budgeting became a primary tool for legislative oversight as a result of historical power struggles between legislative and executive branches. Originally, these conflicts centered on the authority to levy taxes, but they eventually expanded to include control over government expenditures.12

In the United States, this oversight role solidified during the 20th century, as the budget evolved into the principal vehicle for legislative surveillance of the administration. By making appropriations highly specific, legislatures gained the ability to assert authority and limit executive discretion in spending. This process serves several critical functions:21

• Accountability: It links the executive and legislature, ensuring that administrative actions remain subject to public and political review.2
• Priority Setting: It allows legislatures to plan future programs and decide national priorities.2
• Management: It provides a mechanism for executive control over departments and departmental control over subordinate programs.2

Ultimately, because the budget is essential to national economies, it has become a central instrument for ensuring that administrative agencies remain responsive and accountable to the legislative body.32