Many offices of the Executive Branch of the government take part in the Formulation of President's Budget :

Budget policy development involves
• the OMB
• the President

Formulating Agency estimates involves
• the Agencies
• the OMB

Review and decisions involve
• the Agencies
• the OMB
• the President

Submittal to Congress involves
• the President

Many offices of both the Executive Branch and the Legislative Branch of the government take part in the Congressional Budget Process :

Development of Budget Targets involves
• Congress (Legislative Branch)
• the Congressional Budget Office (Legislative Branch)

Action on Individual Bills involves
• the Agencies (Executive Branch)
• Congress (Legislative Branch)

Reconciliation involves
• Congress (Legislative Branch)

Enactment of Appropriationsinvolves
• the President (Executive Branch)
• Congress (Legislative Branch)

Many offices of the Executive Branch of the government take part in the Execution of Enacted Budget :

Making the funds available involves
• the Agencies
• the OMB
• the Treasury

Control over funds involves
• the Agencies
• the OMB

Expenditure of funds involves
• the Agencies
• the Treasury

Many offices in both the Executive Branch and the Legislative Branch of the government take part in the Review and Audit process:

the Review process involves
• the Agencies (Executive Branch)
• the OMB (Executive Branch)
• the GAO (Legislative Branch)

The Audit process involves
• the GAO (Legislative Branch)