https:/crsreports.congress.gov Updated December 21, 2021Defense Primer: DOD Transfer and Reprogramming AuthoritiesIn provisions of the U.S. Code and typically on an annual basis through authorization and appropriations acts, Congress provides the Department of Defense (DOD) limited authority to obligate funds for purposes other than originally approved. These authorities allow the department to transfer or reprogram funds. A transfer involves shifting funds from one appropriations account to another, while a reprogramming involves shifting funds within the same account. DOD uses the term reprogramming action to describe both types of transactions. Background The ability to transfer or reprogram funds provides DOD with flexibility to respond to unanticipated budgetary or national security conditions. Changes in financial or operational circumstances can generate costs or savings for the department. For example, costs may arise from the need to replenish expended munitions, expand combat medical training, or cover a price increase that exceeds the budgeted amount for a weapon system. Savings may accrue from military recruitment shortfalls, canceled programs or renegotiated contracts
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