Which document establishes the legal foundation for federal appropriations?

The Constitution establishes the legal foundation for federal appropriations, specifically in Article I, Section 9. This section grants Congress the authority to allocate government funds and dictates how federal money can be raised and spent. It emphasizes the principle of legislative control over financial matters, ensuring that no money can be drawn from the Treasury without a formal appropriation made by law. This constitutional provision is essential for maintaining checks and balances, as it requires that elected representatives in Congress approve spending before it occurs.

Annual budget reports, while important for planning and transparency, are not legal documents establishing appropriations; they serve more as guides provided by the executive branch to assist in budget execution. State constitutions govern state-level appropriations and do not apply to the federal government, while governmental financial policies provide frameworks for budget management but do not carry the legal weight of the Constitution in establishing appropriations.