Recent CRS Reports – June 2023

“Equal Protection: Strict Scrutiny of Racial Classifications,” CRS Report In Focus IF12391, June 30, 2023 (5-page PDF) “Discretionary Spending Caps in the Fiscal Responsibility Act of 2023,” CRS Insights IN12168, June 28, 2023 (5-page PDF) “Accommodation and Contempt of Congress: Two Oversight Case Studies,” CRS Insight IN12184, June 26, 2023 (5-page PDF) “The Eighteenth Amendment … Read more

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Office of Management and Budget / OMB (CongressionalGlossary.com)

From the Congressional Glossary – Including Legislative and Budget Terms Office of Management and Budget / OMB The core mission of OMB is to serve the president of the United States in implementing his vision across the executive branch. OMB is the largest component of the Executive Office of the President. It reports directly to … Read more

Standard General Ledger (SGL) Chart of Accounts (CongressionalGlossary.com)

From the Congressional Glossary – Including Legislative and Budget Terms photo credit: TimothyJ A chart of accounts (and technical guidance) established to support the consistent recording of financial events as well as the preparation of standard external reports required by the Office of Management and Budget (OMB) and the Department of the Treasury. Agencies are … Read more