Which statement regarding budget resolutions is most accurate?
(a)The first budget resolution is passed in January based on the budget requests made to committees from government agencies.
(b)The second budget resolution is passed in May of each year to allow planning over the summer regarding entitlement programs
(c) A continuing resolution is passed when the budget does not need to be changed and the agencies request the same amount of funding as the previous year.
(d)Congress has not passed a budget in some years because it will not follow its own rules.
(e)The president and Congress have worked to pass budget resolutions that will increase the budget deficit.

"Nearly four months into fiscal 2018, Congress has passed none of the dozen spending bills it’s theoretically supposed to enact every year. Instead, lawmakers are on their third stopgap measure, which keeps government operations funded until Jan. 19. Failure to enact full-year spending bills by that date – or, failing that, another short-term measure – would force big chunks of the federal government to shut down."

Budget resolutions pass to start the coming fiscal year on October 1st, not in January nor May.

"If Congress does not complete action on an appropriations bill before the start of the fiscal year on October 1, it must pass, and the President must sign, a continuing resolution (CR) to provide stopgap funding for affected agencies and discretionary programs. [...]

Separately from the limits established in the annual budget process, Congress operates under statutory deficit-control mechanisms that prevent tax and mandatory spending legislation from increasing the deficit and that constrain discretionary spending."

References:

DeSilver, Drew. “Congress Has Long Struggled to Pass Spending Bills on Time.” Pew Research Center, Pew Research Center, 16 Jan. 2018

Center on Budget and Policies Priorities. “Policy Basics: Introduction to the Federal Budget Process.” Center on Budget and Policy Priorities, 9 July 2019