From the Document: "The congressional budget process, in the broadest sense, consists of the consideration and adoption of spending, revenue, and debt-limit legislation within the framework of an annual concurrent resolution on the budget. More specifically, the Congressional Budget Act of 1974 (Titles I-IX of P.L. [Public Law] 93-344, 2 U.S.C. [United States Code] 601-688) provides a procedural framework for the annual adoption of a congressional budget resolution and its enforcement through points of order and an optional reconciliation process. [...] Congress begins its budget process once the President submits his budget; the President is required by law to submit a comprehensive federal budget no later than the first Monday in February. Congress is not bound by the President's budget, and through its budget process may adopt budgetary legislation reflecting different priorities than the President's."
CRS Report for Congress, RS20368