Congressional Actions in Budget Allocation

In the context of the federal budgetary process, Congress plays a critical role in shaping fiscal policy. Each year, the President proposes a budget to Congress, which is then subject to review, modification, and approval by both houses. This process directly impacts government spending and revenue generation. Consider the following statement regarding the Congressional budget process:

Which of the following actions by Congress is MOST responsible for determining how funds are allocated to various federal programs?