Its the legislative branch.
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No. The Supreme Court has no part in creating or approving the federal budget; this is a task shared by the Executive and Legislative branches of the US government.
Congress must approve all appointments.
The Senate must approve the heads of the cabinet departments.
turning a draft budget into spending bills (APEX)
The Senate must approve of certain high officials appointed by the President because it is required to do so the US Constitution. The process is outlined in Article Two of the United States Constitution.