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The general fiscal law rule is that OMA can only be used to pay for expenses, and OPA can only be used to pay for investment items.
Appropriations are categorized by their period of availability (one-year, multiple-year, and no-year), by the timing of Congressional action (current, permanent), and (or) by the manner of determining the amount of the appropriation (definite, indefinite).
Agency/department accounting staff should be familiar with the types of appropriations and appropriation terminology to ensure that budget information is properly reflected in the accounting records. Standard Appropriation. Continuing Appropriation. Continuous Appropriation. Reappropriation. Reverted Appropriation.
Congress passes 12 annual appropriation acts, as well as supplemental appropriation acts, each year. These appropriation acts provide budget authority to obligate and expend funds from the U.S. Treasury for specific purposes.
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).
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Three main types of appropriation acts are regular, supplemental, and continuing.
For construction, procurement, production, and modification of Other Procurement, Army, equipment, including ordnance, spare parts, and accessories therefore; specialized equipment and training devices; expansion of public and private plants, including the land necessary therefore, for the foregoing purposes, and such
DoD receives many appropriations, most of which can be grouped into the five major categories: Research, Development, Test and Evaluation (RDTE); Procurement; Operation and Maintenance (OM); Military Personnel (MILPERS); and Military Construction (MILCON).

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