Off-budget is a mandatory spending protected or guarded from
the normal budget process, thereby let off from budget caps,
confiscation, and other requirements.
It is legislated outside of the annual appropriations procedure
by the congress.
The Social Security Trust Fund, the U.S. Postal Service and
Supplemental Nutrition Assistance Program are the off-budget
items.
On budget which are discretionary in nature with regard to
spending denotes to the share of the budget decided by way of
annual appropriations by the Congress.
The levels of on-budget items are set each year by
Congress.
Food and agriculture, housing, and community are the examples
of on budget items.