Appropriation Categories are categories of government funding that group funds into areas of interest. The main appropriation categories and their number designation are listed below:
Main Acquisition Category GuideDoD 7000.14-R Volume 2A “Financial Management Regulation (FMR)”: provides general guidance on the formulation and submission of the budget requests to the Office of the Secretary of Defense (OSD). It’s used for a budget review, submission, presentation, and justification to Congress. The guidance for appropriation categories is found in Volume 2A, Chapter 1. The definition from the guidance pertaining to Appropriations is below. Appropriations: A provision of legal authority by an act of the Congress that permits Federal agencies to incur obligations and to make payments out of the Treasury for specified purposes. An appropriation usually follows the enactment of authorizing legislation. An appropriation act is the most common means of providing budget authority. Appropriations do not represent cash actually set aside in the Treasury for purposes specified in the appropriation act; they represent limitations of amounts which agencies may obligate during the time period specified in the respective appropriation acts. [1] AcqNotes TutorialAcqTips:
AcqLinks and References:Updated: 7/5/2022 Rank: G1 |