Organizacja i funkcje Kongresowego Biura Budżetu w USA

The Congressional Budget Office was created on the basis of the Congressional Budget and Impoundment Control Act of 1974. The act is considered as one of the most important American legal acts of the last fifty years, and has been the basic legal act that governs federal budgetary procedures. In his article, the author describes a package of changes that introduced several important procedural transformations aimed at reorganising the Congressional budget procedure. The solutions adopted were supposed to, among others, strengthen the position of the Congress towards the President in the budget process. In this context, the origins of the establishment of the Congressional Budget Office should be also looked at, as well as the role that is assigned to the Office.