Agency Budgetary Discretion: Transfers and Reprogramming (CRS Report for Congress)
Release Date |
Sept. 18, 2024 |
Report Number |
IG10064 |
Report Type |
Infographic |
Authors |
Taylor N. Riccard; Dominick A. Fiorentino |
Source Agency |
Congressional Research Service |
Summary:
Congress typicallly appropriates funds to federal agencies in the form of separate accounts, each of which may include one or more related programs, projects, or activities (PPAs). Congress has permitted agencies some flexibility during budget execution after the enactment of appropriations, and it has provided agencies with limited authority to make spending adjustments.These adjustments may be referred to as reallocations.
Agencies may be required by statute to notify Congress prior to (or shortly after) carrying out certain transfer and reprogramming transactions. Often, such requirements involve agencies notifying the relevant House and Senate Appropriations Committees a certain number of days (often 35, 30, or 45 days) prior to transferring or reprogramming funds. Congress may also place additional restrictions on transfers and reprogramming, including dollar amount or percentage thresholds.
As an example, the Further Consolidated Appropriations Act, 2024 contains a provision that requires the Department of State to notify the Committees on Appropriations 15 days in advance of any reprogramming in excess of $1 million or 10%, whichever is less.
H.R. 2882 The Further Consolidated Appropriations Act, 2024
None of the funds provided under titles I, II, and VI of this act or prior Acts making appropriations for the Department of State ._. shall be available for obligation or expenditure for programs, projects, or activities through a reprogramming of funds in excess of $1,000,000 or 10%, whichever is less.
Information as of September 18, 2024. Prepared by Taylor Riccardi Analyst in Government Organization and Management; Dominick Fiorentino, Analyst in Government Organization and Management; and Brion Long, Visual Information Specialist.