Management and Budget, Office of (OMB), is a United States government agency that assists the President in preparing the federal budget and evaluating government programs and organization. The OMB determines the performance and objectives of each government program and recommends to the President how much money the government should spend. The OMB also reviews and approves all regulations issued by agencies of the executive branch. Other functions of the OMB include improving the financial management of government agencies, improving government organization and administrative management, and establishing government policies for obtaining goods and services. The OMB issues The Budget of the United States Government and other publications.