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Appropriations bills The House and Senate appropriations committees, through their 12 subcommittees, hold hearings to examine the budget requests and needs of federal spending programs. The House and Senate then produce their own appropriations bills to fund the federal government.
In general, an appropriation is said to be authorized when it follows language defining the legal authority for a federal agency, program, policy, project, or activity that will be applicable in the same fiscal year for which the appropriation is to be enacted. Authorizations and the Appropriations Process - CRS Reports CRS Reports (.gov) product pdf CRS Reports (.gov) product pdf PDF
An appropriation allows the agency to incur obligations and to make payments from the U.S. Treasury for specified purposes. Glossary of Terms - House.gov house.gov statement-of-disbursements gl house.gov statement-of-disbursements gl
Although the language contained in these reports is not considered binding in the same manner as the statutory language of appropriations acts, report language plays an essential role in the congressional consideration of appropriations measures and affects how federal agencies interpret and obligate the funds provided
Report language is typically used at two stages of the legislative process to supplement the legislative text of an appropriations measure. First, written reports may accompany the version of a bill reported by the House or Senate Appropriations Committee to its respective parent chamber. Appropriations Report Language: Overview of Development CRS Reports (.gov) product pdf CRS Reports (.gov) product pdf PDF
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There are five (5) major Department of Defense appropriation categories that Congress has established: Research, Development, Test and Evaluation (RDTE); Procurement; Operation and Maintenance (OM); Military Personnel (MILPERS); and Military Construction (MILCON). Appropriation Categories - Funding Type - AcqNotes acqnotes.com acqnote acquisitions appropria acqnotes.com acqnote acquisitions appropria
Definition. Appropriated Fund Balance The amount of fund balance (assigned, restricted or unassigned) that management desires to legally authorize as a financing source to help fund specific expenditures. Requires legal action by the Board, to authorize the use of fund balance for a specific purpose.
Appropriation: A law of Congress that provides an agency with budget authority. An appropriation allows the agency to incur obligations and to make payments from the U.S. Treasury for specified purposes. Appropriations are definite (a specific sum of money) or indefinite (an amount for such sums as may be necessary).

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