Federal Agencies and the Transfer and Reprogramming of Appropriations

Enacted appropriations and other budgetary legislation may vary in the level of detail they provide regarding how agencies should spend the funds that have been provided. Even when the purpose of appropriations is specified in great detail, agencies may be provided with some flexibility to make budgetary adjustments throughout the fiscal year. This book focuses authorities, limitations, and procedures in the transfer and reprogramming of appropriations; the congressional appropriations process; and the federal budget process.