Briefing Papers on Federal Budget Policy
Prepared by Harvard Law School StudentsUnder the Supervision of Professor Howell E. Jackson
(June 2006)
The following briefing papers were prepared by students at Harvard Law School enrolled in Professor Howell E. Jackson’s seminar on Federal Budget Policy in Spring 2005 and Spring 2006. The papers are designed to introduce the academic community to a range of legal issues related to federal budget policy. As with any work prepared by student research assistants, these briefing papers should be regarded as preliminary efforts: overviews of basic budgetary concepts with reviews of relevant academic literature and, where applicable, judicial decisions. As a group, the papers pull together a good deal of useful information and canvas recent academic writing on a series of important issues of federal and state budget policy. Many of the materials cited in the papers are available on-line and links are generally included in footnotes.
The papers are divided into seven basic groups. The largest, dealing with congressional budget policy, include twelve papers. Other sets of papers address the capacity of the federal executive to influence spending decisions and the role of the judiciary in controlling federal spending. A number of papers focus on accrual accounting in the federal budget, economic issues underlying budget policy, and alternative perspectives on the federal budget. A final group of papers discuss budget procedures in other jurisdictions.
The briefing papers assume a basic understanding of the federal budget process. For those who are new to the field or some aspects thereof, a good book-length primer is Allen Schick, The Federal Budget (2000). For a shorter introduction, I would recommend the Senate Committee Print titled The Congressional Budget Process: An Explanation (1998) (http://www.senate.gov/~budget/republican/major_documents/budgetprocess.pdf). For those interested in a good, albeit somewhat outdated compilation of federal budget laws, I recommend William G. Dauster, Budget Process Law Annotated (Oct. 1993) (Senate Committee Print 103-49) (US Government Printing Office).
I. Congressional Budget Procedures
A. Traditional Distinctions in Congressional Budget Policy
Mark Champoux & Dan Sullivan, “Authorizations and Appropriations: A Distinction Without Difference?” (May 10, 2006) (Briefing Paper No. 15)
Robert Porter & Sam Walsh, “Earmarks in the Federal Budget Process” (May 1, 2006) (Briefing Paper No. 16)
William Fay & Michelle Rodgers,"Appropriations for Mandatory Expenditures" (May 11, 2006) (Briefing Paper No. 17)
B. Modern Procedures Designed to Constraint Congressional Spending
David Burd & Brad Shron, "Analysis & Critique of Specialized Rules: Discretionary Caps, Spending Targets, and Committee Allocations" (May 4, 2005) (Briefing Paper No. 1)
Ellen Bradford & Matthew Scogin, "PAYGO Rules and Sequestration Procedures" (May 4, 2005) (Briefing Paper No. 2)
Jared Shirk & Francis Shen, "The Role of Estimation in Budget Procedures: Baselines" (May 4, 2005) (Briefing Paper No. 4)
Adam Fletcher & Trenton Hamilton, "Scoring and Revenue Estimation" (June 14, 2005) (Briefing Paper No. 5)
C. The Relationship Between Federal and State Spending
Stacy Anderson & Russell Constantine, "Unfunded Mandates" (April 20, 2005) (Briefing Paper No. 7)
Dan Klaff & Adam Lawton, “Conditional Spending and Other Forms of Federal Cost Sharing” (May 2, 2006) (Briefing Paper No. 18)
Allison Quick, “Legal Limits on Conditional Spending including Recent Challenges to No Child Left Behind” (May 2, 2006) (Briefing Paper No. 19)
D. Reform Proposals for Congressional Procedures
Laurel Brown & Blake Roberts, "Alternative Procedures Line Item Vetoes and Balanced Budget Amendments" (May 2005) (Briefing Paper No. 3)
Stuart Young & Drew McLelland, “Implementing Biennial Budgeting for the U.S. Congress” (May 6, 2006) (Briefing Paper No. 20)
II. The Spending Powers of the Federal Executive
Takeshi Fujitani & Jared Shirck, "Executive Spending Powers: The Capacity to Reprogram, Rescind, and Impound" (May 3, 2005) (Briefing Paper No. 8). For additional analysis of reprogramming, see Jared Shirck, "Separation of Powers in an Unconstitutional Context: Congressional-Agency Negotiation of Reprogramming" (June 15, 2006).
Adam Fletcher & Francis Shen, "War & Appropriations" (May 4, 2005) (Briefing Paper No. 9)
Puja Seam & Brad Shron, "Government Shutdowns" (May 4, 2005) (Briefing Paper No. 10)
Ellen Bradford & Russell Constantine, "The Debt Ceiling and Executive Latitude" (May 4, 2005) (Briefing Paper No. 11)
Stacy Anderson & Blake Roberts, "Capacity To Commit in the Absence of Legislation: Takings, Winstar, FTCA, & the Court of Claims"(May 2005) (Briefing Paper No. 12)
III. Judicial Power to Control Federal Spending
John Lobato & Jeffrey Theodore, "Federal Sovereign Immunity" (May 14, 2006) (Briefing Paper No. 21)
Drew McLelland & Sam Walsh, "Litigating Challenges to Federal Spending Decisions: The Role of Standing and Political Question Doctrine" (May 1, 2006)(Briefing Paper No. 33)
Robert Porter, “Contract Claims Against the Federal Government: Sovereign Immunity and Contractual Remedies” (May 2, 2006) (Briefing Paper No. 22)
Adam Lawton & Jeffrey Theodore, “Judicial Oversight of Social Security Under the Due Process Clause” (May 14, 2006) (Briefing Paper No. 23)
Mark Champoux & John Lobato, “The Limited Power of Courts to Order Spending (May 14, 2006) (Briefing Paper No. 24)
IV. Accrual Accounting in the Federal Budget
Neill Perry & Puja Seam, "Accrual Accounting for Federal Credit Programs: The Federal Credit Reform Act of 1990" (Briefing Paper No. 6)
Hiroyuki Kohyama & Allison Quick, “Accrual Accounting in Federal Budgeting: Retirement Benefits for Government Workers” (May 1, 2006) (Briefing Paper No. 25)
Daniel Klaff, “Accrual Accounting in Federal Budgeting: The Case of the PBGC” (April 24, 2006) (Briefing Paper No. 26)
Mark Champoux, “Accrual Accounting in New Zealand and Australia: Issues and Solutions (April 29, 2006) (Briefing Paper No. 27)
V. Economic Issues in Federal Budgeting
William Fay & Robert Porter, “Optimal Budget Deficits” (May 3, 2006) (Briefing Paper No. 28)
Hiroyuki Kohyama, “Selecting Discount Rates for Budgetary Purposes” (May 22, 2006) (Briefing Paper No. 29)
VI. Budget Concepts and Their Reform
David Burd & Takeshi Fujitani, "FASAB & The Financial Statements of the United States: Comparing Budget Aggregates to Financial Statements" (May 3, 2005) (Briefing Paper No. 13)
Trenton Hamilton & Matthew Scogin, "Broader Budget Aggregates: Proposed Reform Legislation" (May 4, 2005) (Briefing Paper No. 14)
Michelle Rodgers & Dan Sullivan, “Reconsidering the President’s Commission on Budget Concepts of 1967” (May 10, 2006) (Briefing Paper No. 30)
VII. Comparative Budget Policy
Christopher Craig & Motfumi Umemura, “Spending caps and debt limits in the EU and Japan” (April 28, 2006) (Briefing Paper No. 31)
Stuart Young, “The British Budget Process: A Case Study” (May 3, 2006) (Briefing Paper No. 32)
Mark Champoux, “Accrual Accounting in New Zealand and Australia: Issues and Solutions" (April 29, 2006) (Briefing Paper No. 27)