The American Association for the Advancement of Science (AAAS) has published The Federal Budget Process 101. The article, written by Matt Hourihan, Director of the AAAS R&D Budget and Policy Program, provides a step-by-step summary of the complicated annual budget cycle, from the President’s budget formulation, through Congressional appropriations, then to the execution of the budget by federal agencies starting October 1, the beginning of the federal fiscal year.
The AAAS R&D Budget and Policy Program provides detailed and timely analyses of federal research and development funding trends, including, for example, Research and Development Funding in FY 2015 Appropriations.