First I must discuss how Congress got to this point today by discussing the Congressional Budget and Impoundment Control Act of 1974. There were three reasons for this act. First, the Appropriations Committees lost control and turned to backdoor spending which took away powers of the main body to pass legislation. Second, with spending out of control the national debt was increasing at an alarming rate. Third, the president took advantage and at times refused to sign legislation on mandatory spending. The act created three new groups; the House Budget Committee, Senate Budget Committee, and the Congressional Budget Office. Both the House and Senate Budget Committees prepare budget resolutions. The Congressional Budget Office reviews the impact spending will have, and monitor the actions passed by the House and Senate.