An excellent description of the work regarding the U.S. Office of Management and Budget can be found in James P. Pfiffner’s chapter “OMB: Professionalism, Politicization, and the Presidency” in C. Campbell and M. J. Wyszomirski’s Executive Leadership in Anglo-American Systems.
There are also many other websites which contain useful information on federal budgeting, including:
Office of Management and Budget: www.whitehouse.gov/omb/
Congressional Budget Office: www.cbo.gov
Government Accountability Office: www.gao.gov
Library of Congress: www.thomas.gov
Senate Appropriations Committee: www.senate.gov/~appropriations
House Appropriations Committee: www.house.gov/appropriations
Senate Budget Committee: www.senate.gov/~budget
House Budget Committee: www.house.gov/budget
International Monetary Fund Fiscal Affairs: http://blog-pfm.imf.org/
American Association for Budget and Program Analysis: www.aabpa.org
Committee for a Responsible Federal Budget: http://www.crfb.org/
The Concord Coalition: http://www.concordcoalition.
The Center on Budget and Policy Priorities: http://www.cbpp.org/
Facing Up to the Nation’s Finances: http://www.facingup.org/
Our Fiscal Future: http://www.ourfiscalfuture.
Peterson-Pew Commission on Budget Reform: http://www.budgetreform.org