The Congressional budget sets the spending limits for each department; this is supposed to guide Congress in setting the actual appropriations bills in a responsible way. If we had a responsible Congress and President, we would decide how much money we expect to have coming in, then allocate that money among the various departments, then craft appropriations bills for each department to divide that department's money among its various projects. I'm aware that Congress specifically sets no penalties for violations of the various budget acts, but ignoring the whole process is merely a furtherance of Congress' lack of real world linkage. If we can't even decide how much money we want to spend and how we are going to divide it up, we are that much less likely to actually spend a rational and sustainable amount since every appropriations bill has no limiting factors at all.