[20220513]IF12105_预算权限简介.pdf

https:/crsreports.congress.gov May 13, 2022Introduction to Budget AuthorityUnder the U.S. Constitution, Congress exercises the “power of the purse.” This power is expressed through the application of several provisions, particularly Article I, Section 9, which states that funds may be drawn from the Treasury only pursuant to appropriations made by law. However, when Congress enacts an appropriation, this does not mean that the Treasury sets aside cash for a specified agency to allow it to carry out that purpose. In practice, it means that when Congress enacts an appropriation it is providing an agency with “budget authority” that can be used to finance federal programs and activities. This budget authority allows agencies to enter into various financial obligations and for the Treasury to subsequently outlay the funds to meet those obligations. Agencies can enter into financial obligations through such things as employing personnel, entering into contracts, submitting purchase orders, or other activities that establish a financial liability. Because it takes time for budget authority to become outlays, the amount of budget authority enacted for a fiscal year does not necessarily e