An authorization by the head (or other authorized employee) of an agency
to subordinates/grantees to incur obligations within a specified amount.
The amount allotted by an agency cannot exceed the amount apportioned
by the Office of Management and Budget.
A distribution made by the Office of Management and Budget of amounts available
for obligation. Apportionments divide amounts available for obligation
by specific time periods (usually quarters), activities, projects, objects,
or a combination thereof. The apportionment process is intended to
achieve the most effective and economical use of amounts made available for
obligation. Federal agency obligations may not be incurred in excess
of the amount of budget authority apportioned.
An authorization by an act of Congress and signed by the President that provides
authority to permit Federal agencies to incur obligations and to make payments out of the Treasury for specified purposes.
An appropriation act generally
follows enactment of authorizing legislation unless the authorizing legislation
itself provides the budget authority. Currently there are 13 regular
appropriation acts enacted annually. From time to time, Congress also
enacts supplemental appropriation acts.
A standing committee of the House or Senate with legislative jurisdiction
over the subject matter of these laws, or parts of laws, that set up or continue
the legal operations of Federal programs or agencies.
Substantive legislation enacted by Congress that sets up or continues the
legal operation of a Federal program or agency either indefinitely or for
a specific period of time or sanctions a particular type of obligation or
expenditure with a program.
Authority provided by law (appropriation or authorizing legislation) to enter
into obligations that will result in immediate or future outlays involving
Federal Government funds.
A resolution passed by both Houses of Congress, but not requiring the signature
of the President, setting forth, reaffirming, or revising the congressional
budget for the United States Government for a fiscal year.
Two such resolutions are required before the start of a fiscal year. The
first, due by May 15, establishes the congressional budget targets for the
next fiscal year; the second, scheduled to be passed by September 15, sets
a ceiling on budget authority and outlays and a floor on receipts.
Additional concurrent resoltuions revising the previously established
budget levels may be passed by Congress at any time.
The budget as set forth by Congress in a concurrent resolution on the budget.
By law the resolution includes: (1) the appropriate level of
total budget outlays and of total new budget authority; and (2) an estimate
of budget outlays and new budget authority for each major functional
category.
Legislation enacted by Congress and signed by the President to provide budget
authority for Federal agencies and/or specific activities to continue in
operation until the regular appropriations are enacted. Continuing
resolutions are enacted when action on appropriations is not completed by
the beginning of a fiscal year.
Involving funds provided in annual appropriation acts (or authorizing
legislation) based on estimated costs of levels of service proposed by budget
policy decisions at the time of enactment. Discretionary funds also
refers to funds whose disbursement by an authorizing official is based on
the discretion of such official, under general guidelines established by
existing law. (See also Mandatory.)
The yearly accounting period without regard to its relationship to a calendar
year.
The fiscal year for the federal government begins on October 1 and ends September
30 and is designated by the calendar year in which it ends; for example,
fiscal year 1997 is the year beginning October 1, 1996, and ending September
30, 1997. (Prior to fiscal year 1977, the Federal fiscal year began
on July 1 and ended on June 30.)
Involving funds controlled by permanent laws. Included are funds required
to be paid to recipients that meet eligibility requirements established by
existing law. Budget authority for such funds is provided by: (1)
law other than appropriations acts; (2) entitlement authority, and
(3) the food stamp program. Mandatory budget authority constitutes
a binding obligation on the part of the Federal Government, and eligible
recipients have legal recourse if the obligation is not fulfilled. Budget
authority is not necessarily provided in advance, and thus subsequent enactment
of appropriations is required unless the existing appropriation is permanent.
(See also Discretionary.)
Amounts of orders placed, contracts awarded, services rendered, or other
commitments made by federal agencies during a given period that will require
outlays during the same or some future period.
The amount of checks issued, cash disbursed, interest accrued, or other payments,
net of refunds and reimbursements. Outlays during a fiscal year may
be for payment of obligations incurred in prior years (prior-year outlays)
or in the same year. Outlays, therefore, flow in part from unexpended
balances of prior-year budget authority and in part from budget authority
provided for the year in which the money is spent.
The budget for a particular fiscal year sent to Congress by the President
in February of each year in accordance with the Budget and Accounting Act
of 1921, as amended, estimating Government receipts and outlays for the ensuing
fiscal year and recommending appropriations in detail.
The operational year for some programs, different from the fiscal year.
The program year for some ETA programs is July 1 through June 30.
The program year is designated by the calendar year in which the program
year begins, e.g., program year 1997 begins July 1, 1997 and ends June 30,
1998. Program year funds are appropriated in the fiscal year budget
of the same calendar year designation, e.g., program year 1997 funds are
provided in the fiscal year 1997 budget.
A revision by the Office of Management and Budget of a previous apportionment
of budgetary resources for an appropriation or fund acount.. Agency
requests for reapportionment are usually submitted to OMB as soon as a change
in previous aportionment becomes necessary due to changes in amounts available,
program requirements, or cost factors. A revision would ordinarily
cover the same period, project, or activity covered in the original
apportionment.
Utilization of funds in an appropriation account for purposes other than
those comtemplated at the time of appropriation.
Reprogramming is generally preceded by consultation between the Federal agencies
and the appropriate congressional committees. It involves formal
notification and, in some instances, opportunity for disapproval by congressional
committees.
The consequence of enacted legislation that cancels budget authority previously
provided by Congress prior to the time when the authority would otherwise
lapse (i.e., cease to be available for obligation). The Impoundment
Control Act of 1974 requires a special message from the Presidnet to Congress
reporting any proposed rescission of budget auithority. These proposals
may be accepted, in whole or in part, through the passage of a rescission
bill by both Houses of Congress.