Principles of Federal Appropriations Law - US Government ...

d. Classification Based on
Availability for New
Obligations 27
Chapter 2
The Legal Framework
1. Current or unexpired appropriation: An appropriation that is
available for incurring new obligations.
2. Expired appropriation: An appropriation that is no longer available to
incur new obligations, although it may still be available for the
recording and/or payment (liquidation) of obligations properly incurred
before the period of availability expired.
3. Canceled appropriation: An appropriation whose account is closed,
and is no longer available for obligation or expenditure for any purpose.
An appropriation may combine characteristics from more than one of the
above groupings. For example, a “permanent indefinite” appropriation is
open ended as to both period of availability and amount. Examples are
31 U.S.C. § 1304 (payment of certain judgments against the United States)
and 31 U.S.C. § 1322(b)(2) (refunding amounts erroneously collected and
deposited in the Treasury).
e. Reappropriation The term “reappropriation” means congressional action to continue the
availability, whether for the same or different purposes, of all or part of the
unobligated portion of budget authority that has expired or would
otherwise expire. Reappropriations are counted as budget authority in the
first year for which the availability is extended. 28
B. Some Basic
Concepts
1. What Constitutes an
Appropriation
The starting point is 31 U.S.C. § 1301(d), which provides:
“A law may be construed to make an appropriation out of
the Treasury or to authorize making a contract for the
payment of money in excess of an appropriation only if the
27 Glossary at 24. See also our discussion of the disposition of appropriation balances in
Chapter 5, section D.
28 Glossary at 23. See also 31 U.S.C. § 1301(b) (reappropriation for a different purpose is to
be accounted for as a new appropriation).
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