Mr. Obama’s 2013 federal budget is a political document. It is a blueprint for Democratic governance, as well as a liberal template for Mr. Obama’s re-election. The budget embodies the entitlement state on steroids. It lavishes spending on every special-interest group - environmentalists, public school teachers, unions, government workers, the unemployed, minorities, college students and the elderly. It is full of accounting gimmicks to obscure the true extent of Washington’s deficit crisis. For example, its future projections of high economic growth rates, soaring tax revenues and supposed government “savings” are fictional and provide the illusion of fiscal competence. Yet, what matters is the budget’s real numbers regarding the administration’s record on spending during its first term.

Mr. Obama has buried America under a mountain of debt.