[jfengel]

That report leaves out the unofficial step 1.5: "Pronouncement by the opposition in Congress that the President's budget is Dead On Arrival".

It's not quite true. They don't want to do all of that work, so they do generally follow the executive branch's requests. But Congress has the ability to cut anything they want -- and to add in items that the department doesn't want. (e.g. https://publicintegrity.org/national-security/congress-funds...)

Thus, the annual ritual of the dead-on-arrival pronouncement. It's especially mandatory when the President and Speaker are of opposing parties.