Budget Reprogramming: Department of Defense Process for Reprogramming Funds

Abstract

Reprogramming is the use of funds for purposes other than those originally contemplated by the Congress at the time of appropriation. DOD's reprogramming guidance, developed in consultation with the pertinent congressional committees, stipulates that requests for reprogramming of funds shall not be presented to the Congress except for higher priority items based on unforeseen military requirements. Reprogramming actions do not represent requests for additional funds from the Congress. Rather, they normally involve the reapplication of resources. Are programming action can, however, involve an increase of quantities to be procured without necessarily entailing any movement of funds.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 1986
Accession Number
AD1154549

Entities

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  • Harry R. Finley

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  • United States Government Accountability Office

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