What are the major DoD appropriations categories?

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).

What are Appropriation Acts?

Appropriation: A law of Congress that provides an agency with budget authority. Congress passes 12 annual appropriation acts, as well as supplemental appropriation acts, each year. These appropriation acts provide budget authority to obligate and expend funds from the U.S. Treasury for specific purposes.

What is DoD color of money?

The “color of money” is an official Department of Defense term that refers to the five different kinds of appropriations available within the DoD.

Does Congress appropriate money?

In the United States Congress, an appropriations bill is legislation to appropriate federal funds to specific federal government departments, agencies and programs. Regular appropriations bills are passed annually, with the funding they provide covering one fiscal year.

What do you need to know about an appropriation?

Background. An appropriation is an act of Congress, signed into law by the President that provides budget authority and permits a Federal agency to incur obligations or to spend public funds.

Who is responsible for appropriation of public funds?

An appropriation is an act of Congress, signed into law by the President that provides budget authority and permits a Federal agency to incur obligations or to spend public funds.

What is accounting for appropriations and other funds?

The accounting entries for recording the obligations and expenditures of these available funds are the same as those for other appropriated funds. Chapter 13, “Reimbursable Work, Revenues and Other Collections,” establishes policies for the acceptance and deposit of funds provided by non-Federal entities as partner shares of co-sponsored projects.

What is an appropriation and what is a BA?

Appropriation is an authorization by an act of Congress that permits Federal agencies to incur obligations and make payments from the Treasury. An appropriation usually follows enactment of authorizing legislation. An appropriation act is the most common means of providing Budget Authority (BA).