To execute an acquisition program, budget authority provided by Congress is needed in order to incur obligations and make payments. Budget authority is most commonly provided by an appropriations act, in which Congress specifies the purpose(s) for which each particular appropriation may be used as well as the amount of budget authority provided under each appropriation. DoD receives many appropriations, most of which can be grouped into the five major categories: Research, Development, Test and Evaluation (RDT&E); Procurement; Operation and Maintenance (O&M); Military Personnel (MILPERS); and Military Construction (MILCON). Volume 2A, Chapter 1, of the DoD Financial Management Regulation [DoD 7000.14-R (FMR)] provides guidance as to the proper use of these appropriations categories to finance program efforts.
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