Introduction

Congress annually considers several appropriations measures, which provide discretionary funding for numerous activities – such as national defense, education, and homeland security – as well as general government operations. Appropriations acts are characteristically annual and generally provide funding authority that expires at the end of the federal fiscal year, September 30.

These measures are considered by Congress under certain rules and practices, referred to as the congressional appropriations process. This report discusses the following aspects of this process:

  • The annual appropriations cycle,
  • The relationship between authorization and appropriation measures,
  • Types of appropriations measures,
  • Budget enforcement for appropriations measures, and
  • Rescissions.

When considering appropriations measures, Congress is exercising the power granted to it under the Constitution, which states, "No money shall be drawn from the Treasury but in Consequence of Appropriations made by Law." The power to appropriate is a legislative power. Congress has enforced its prerogatives through certain laws. The so-called Antideficiency Act, for example, strengthened the application of this section by, in part, explicitly prohibiting federal government employees and officers from making contracts or other obligations in advance of or in excess of an appropriation, unless authorized by law and providing administrative and criminal sanctions for those who violate the act. Furthermore, under law, public funds may be used only for the purpose(s) for which Congress appropriated the funds.

The President has an important role in the appropriations process by virtue of the constitutional power to approve or veto entire measures, which Congress can override only by a two-thirds vote of both chambers. The President also has influence, in part, because of various duties imposed by statute, such as submitting an annual budget to Congress.

The House and Senate Committees on Appropriations have jurisdiction over the annual appropriations measures. Each committee is organized into subcommittees, with each subcommittee having the responsibility for developing one regular annual appropriations bill to provide funding for departments and activities within its jurisdiction. Each House appropriations subcommittee is paired with a Senate appropriations subcommittee, and the two subcommittees' jurisdictions are generally identical. The current appropriations subcommittee structure includes the following 12 subcommittees:

  1. Agriculture, Rural Development, Food and Drug Administration, and Related Agencies;
  2. Commerce, Justice, Science, and Related Agencies;
  3. Defense;
  4. Energy and Water Development and Related Agencies;
  5. Financial Services and General Government;
  6. Homeland Security;
  7. Interior, Environment, and Related Agencies;
  8. Labor, Health and Human Services, Education, and Related Agencies;
  9. Legislative Branch;
  10. Military Construction, Veterans Affairs, and Related Agencies;
  11. State, Foreign Operations, and Related Programs; and
  12. Transportation, Housing and Urban Development, and Related Agencies.