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  2. Appropriations bill (United States) - Wikipedia

    en.wikipedia.org/wiki/Appropriations_bill...

    Supplemental appropriations bills may be used for areas of sudden need, such as disaster relief. Appropriations bills are one part of a larger United States budget and spending process. They are preceded in that process by the president's budget proposal, congressional budget resolutions, and the 302(b) allocation.

  3. Impoundment of appropriated funds - Wikipedia

    en.wikipedia.org/wiki/Impoundment_of...

    In roughly this sense, the President detains funds in the treasury rather than spending them as appropriated. The first use of the power by President Thomas Jefferson involved refusal to spend $50,000 ($1.24 million in 2023) in funds appropriated for the acquisition of gunboats for the United States Navy. He said in 1803 that "[t]he sum of ...

  4. United States budget process - Wikipedia

    en.wikipedia.org/wiki/United_States_budget_process

    Some appropriations last for more than one year (see Appropriation bill for details). In particular, multi-year appropriations are often used for housing programs and military procurement programs. As of 2019, there are 12 appropriations bills which need to be passed each fiscal year in order for continued discretionary spending to occur.

  5. Discretionary spending - Wikipedia

    en.wikipedia.org/wiki/Discretionary_spending

    In the United States, discretionary spending refers to optional spending set by appropriation levels each year, at the discretion of Congress. [3] During the budget process, Congress issues a budget resolution which includes levels of discretionary spending, deficit projections, and instructions for changing entitlement programs and tax policy. [3]

  6. Congressional Budget and Impoundment Control Act of 1974

    en.wikipedia.org/wiki/Congressional_Budget_and...

    Title X of the Act, also known as the Impoundment Control Act of 1974, specifies that the president may request that Congress rescind appropriated funds. If both the Senate and the House of Representatives have not approved a rescission proposal (by passing legislation) within forty-five days of continuous session, any funds being withheld must ...

  7. Appropriation bill - Wikipedia

    en.wikipedia.org/wiki/Appropriation_bill

    An appropriation bill, also known as supply bill or spending bill, is a proposed law that authorizes the expenditure of government funds. It is a bill that sets money aside for specific spending. [1] In some democracies, approval of the legislature is necessary for the government to spend money.

  8. Expenditures in the United States federal budget - Wikipedia

    en.wikipedia.org/wiki/Expenditures_in_the_United...

    Some appropriations last for more than one year (see Appropriation bill for details). In particular, multi-year appropriations are often used for housing programs and military procurement programs. Direct spending, also known as mandatory spending, refers to spending enacted by law, but not dependent on an annual or periodic appropriation bill.

  9. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    An appropriation was approved by the city council, authorizing the city to spend $34 million from the general fund. The appropriation was recorded in fund's general ledger with a debit to fund balance and a credit to appropriations. [56]