20-27) established for the first time the requirement that the President annually submit a budget proposal to Congress. §1105(a)), the President is required to submit the annual budget on or after the first Monday in January, but no later than the first Monday in February. Origin of the Mid-Session Review

For nearly half a century after the 1921 act took effect, Presidents submitted their annual budgets to Congress toward the beginning of the session but were not required to update the budget submissions later in the session. As the federal budget became larger, more complex, and more dynamic, Congress felt a greater need for more extensive and updated budgetary information from the President. In addition, Section 221(b) of the act requires the President to submit to Congress an update of the budget in the middle of the legislative session. The most current mid-session review (FY2017) is available at https://www.whitehouse.gov/omb/budget/MSR . Content of the Mid-Session Review

Under 31 U.S.C. The content and structure of the mid-session review has varied by President. The mid-session review may also include discussion of the potential effects of pending budgetary reforms or other legislative proposals that have not been enacted. Timing of Submission: FY1973-FY2017

Since the first year the mid-session review was required (FY1973), each President has submitted at least one mid-session review on time and at least one late. Controversy has occasionally surfaced regarding the timing of its submission to Congress. On more than one occasion, some Members of Congress have suggested that the President has timed submission of the mid-session review in order to gain a political or legislative advantage over Congress. Delayed Submission of the Mid-Session Review

Since the first year the mid-session review was required it was submitted, on average, 8 calendar days late. In 23 of the 45 years, the mid-session review was submitted after the deadline, with delays ranging from 1 to 52 calendar days. When the mid-session review was late, it was delayed, on average, three weeks (20.96 calendar days). Timely and Accelerated Submission of the Mid-Session Review

In 22 of the 45 years, the mid-session review was submitted on or before the deadline. Seven of the 22 timely submissions were made on the deadline. In 11 instances, the mid-session review was submitted fewer than 10 days before the deadline. In the remaining four instances, the mid-session review was submitted at least two weeks before the deadline. For FY1978, FY2000, and FY2001, the mid-session review was submitted in late June—16, 17, and 19 calendar days ahead of the deadline, respectively. For FY1999, it was submitted on May 26, 1998—50 calendar days before the deadline. Statutory Requirement for a Mid-Session Review of the President's Budget (31 U.S.C. The summary shall include—
(1) for that fiscal year—
(A) substantial changes in or reappraisals of estimates of expenditures and receipts;
(B) substantial obligations imposed on the budget after its submission;
(C) current information on matters referred to in section 1105(a)(8) and (9)(B) and (C) of this title;
and (D) additional information the President decides is advisable to provide Congress with complete and current information about the budget and current estimates of the functions, obligations, requirements, and financial condition of the United States Government;
(2) for the 4 fiscal years following the fiscal year for which the budget is submitted, information on estimated expenditures for programs authorized to continue in future years, or that are considered mandatory, under law; and
(3) for future fiscal years, information on estimated expenditures of balances carried over from the fiscal year for which the budget is submitted.
The Budget and Accounting Act of 1921 established for the first time the requirement that the President annually submit a budget proposal to Congress. Under current law (31 U.S.C. §1105(a)), the President is required to submit the budget proposal to Congress on or after the first Monday in January, but no later than the first Monday in February. For further information, see CRS Report R43163, The President's Budget: Overview of Structure and Timing of Submission to Congress, by [author name scrubbed].
For nearly half a century after the 1921 act took effect, Presidents submitted their annual budgets to Congress toward the beginning of the session but were not required to update their budget submissions later in the session. As the federal budget became larger and more complex, Congress felt a need for more extensive and updated budgetary information from the President.
Section 221(b) of the Legislative Reorganization Act of 1970 requires the President to submit to Congress an update of the budget proposal in the middle of the legislative session. This update, commonly referred to as the mid-session review (or MSR), was first required for FY1973. The mid-session review for FY2017 is available at http://www.whitehouse.gov/omb/budget/MSR.
Pursuant to 31 U.S.C. §1106, the mid-session review must include, in part, (1) any substantial changes to estimated receipts or expenditures, (2) changes resulting from enacted or pending appropriations, and (3) estimated end-of-year Treasury figures. Presidents also have some discretion regarding additional content and overall structure of the mid-session review. For example, in addition to the required elements, some Presidents have included updates to their original budget request or discussion of the potential effects that pending legislative proposals may have on their budgetary estimates.
Since the first year the mid-session review was required, each President has submitted at least one mid-session review on time and at least one late. Controversy has occasionally surfaced regarding the timing of its submission to Congress. At times, some Members of Congress have suggested that the President has timed submission of the mid-session review in order to gain a political or legislative advantage over Congress.
Delayed Submission of the Mid-Session Review. During the 45 years that the President has been required to submit a mid-session review, it has been submitted, on average, 8 calendar days late. In 23 of the 45 years, the mid-session review was submitted after the deadline, with delays ranging from 1 to 52 days. When the mid-session review was submitted late, it was delayed, on average, 21 calendar days.
Timely and Accelerated Submission of the Mid-Session Review. In 22 of the 45 years, the mid-session review was submitted on time. Seven of the 22 timely submissions were made on the deadline, including FY2017. In 11 instances, the mid-session review was submitted fewer than 10 days before the deadline. In the remaining four instances, the mid-session review was submitted at least two weeks before the deadline. For FY1978, FY2000, and FY2001, the mid-session review was submitted in late June—16, 17, and 19 calendar days ahead of the deadline, respectively. For FY1999, it was submitted on May 26, 1998—50 calendar days ahead of the deadline.
This report, which provides an overview of the mid-session review and analysis of the timing of the mid-session review, will be updated annually or as developments warrant.