The Congressional Budget and Impoundment Control Act of 1974: Form Over Substance

The Budget Act created a congressional budget process in form but not in substance, ignoring the inherent analytical and political limitations of Congress as an institution. The 1974 Act fails to give Congress a budgetary role within its competence and is consistent with the role of a body whose members represent subnational geographic jurisdictions. The attempt to create a counterweight to Presidential power has ironically blurred accountability, making it harder for Congress and the voters to hold a President with a strong electoral mandate responsible for the results of his policies.