ABSTRACT

This chapter looks into appropriations laws and the related reports, and the rules that courts apply to determine how these laws should be construed. There are different kinds of appropriations, reflecting the circumstances that bring them before Congress. The chapter includes the appropriation Act for the fiscal year preceding the fiscal year for which they are available for obligation. Congress can provide advance appropriations and forward funding in combination. Appropriations bills represent the point where Congress can exercise maximum control over funding levels, funding timing, any provisos that may be attached to discretionary funding, and whatever flexibility Congress wants to give agencies in shifting funds around. Appropriations language is carefully drafted to reflect congressional compromises, but departments and agencies must often spend considerable effort in figuring out congressional intent before fixing the exact way they may spend appropriated funds. These issues concern not only executive branch agencies, but also the firms and associations that advocate for legislation before Congress.