The correct answer is b.
The process begins in the Executive Branch the year before the budget enters into force:
• Federal agencies design budget projects and submit them to the Office of Management and Budget of the White House (OMB)
• OMB uses agency projects as it develops the President's budget proposal.
It’s NOT b.
The correct answer is the CONGRESSIONAL BUDGET OFFICE.
They’re the ones who analyze the federal budget to report it to the Appropriations Committee.
