0701 Overview

This chapter establishes the Department of Veterans Affairs’ (VA) financial policy regarding appropriations law.

Key points covered in this chapter:

• Federal appropriations law was established in Article 1, Section 9 of the United States Constitution. This article gives Congress the “power of the purse” by stipulating that “No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law;”
• Congress enacts legislation through the annual budget and appropriations process and a series of permanent statutes governing appropriated funds. Public funds may only be used for the purpose(s) for which they were appropriated in accordance with 31 U.S.C. § 1301(a);
• The budget execution process is governed by 31 U.S.C. Chapter 13, Appropriations, Chapter 15, Appropriations Accounting, and Chapter 33, Depositing, Keeping, and Paying Money; and
• Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget, provides an overview of the budget process; discusses the basic laws regulating the budget process; defines the basic terms and concepts associated with the budget process; provides guidance on how to prepare and submit budget-related materials required for OMB’s review; and provides instructions on budget execution, funds control, and periodic reporting.

0702 Revisions

Section	Revision	Requesting Office	Reason for Change	Effective Date
Various	Reformatted and reorganized layout	OFP	Completed full review	July 2024
070503	Added Continuing Resolutions guidance	OFP	Information was needed	July 2024
070504	Expenditure Transfers reference is now Vol II, Chapter 7	OFP	Prior Vol II, Ch 9, is rescinded; content moved	July 2024
070508	Added coverage of kitchen appliance purchases and restrictions	OFP	Consolidation: Vol V, Chapter 10B, is rescinded	July 2024

For a complete list of previous policy revisions, see Appendix A.

0703 Definitions

Apportionment – Distributions made by OMB of amounts available for obligation in an appropriation or fund account into amounts available for specified time periods, programs, activities, projects, objects, or any combination of these. The apportioned amount limits the obligations that may be incurred. An apportionment may be further subdivided by VA to an Administration or Staff Office. These are level two of funds control.

Appropriation – Provisions of law enacted by Congress, not necessarily in an appropriations act, authorizing the federal agency to incur obligations and make payments for a given purpose. Usually, but not always, an appropriation provides budget authority. These are level one of funds control.

Appropriation Reimbursements – Collections representing repayments for supplies or services furnished, or to be furnished, and which by law may be credited directly to appropriations. Collections under this type of repayment generally result from contracts or agreements with another agency to provide commodities or services. The amounts involved may not be directly related to any disbursement previously made. These transactions do not represent a correction or adjustment of previously recorded expenditures.

Budget Authority – The authority provided by law to incur financial obligations that will result in outlays. This definition is the same as the one contained in section 3(2) of the Congressional Budget and Impoundment Control Act of 1974, which the Congress uses in the Congressional budget process. You violate the law if you enter into contracts, issue purchase orders, hire employees, or otherwise obligate the Government to make a payment before a law has provided budget authority for that purpose.

Budgetary Resources – Amounts available to incur obligations in a given period. Budgetary resources consist of new budget authority and unobligated balances of budget authority provided in previous years.

Continuing Resolution – An appropriation act that provides budget authority for federal agencies, specific activities, or both, to continue in operation when Congress   and the President have not completed action on the regular appropriation acts by the beginning of the fiscal year. A continuing resolution (CR) is passed by both houses of Congress, signed into law by the President and may be enacted for the full year, up to a specified date or until regular appropriations are enacted. It usually specifies a maximum rate at which the obligations may be incurred, based on levels specified in the resolution.

Deficiency Appropriation – An appropriation made to pay obligations for which sufficient funds were not available at the time the obligations were incurred. The need for deficiency appropriations often results from violations of the Antideficiency Act (ADA) and can be made in the same fiscal year as the over-obligated appropriation or in a later year.

Economy Act – 31 U.S.C. § 1535 authorizes agencies, within certain restrictions, to enter into agreements to obtain supplies or services from other Federal agencies.

Expenditure Transfers – Transfers between appropriation and fund accounts used when the transaction relates to the purchase of goods and services or otherwise benefits the transferring account. Expenditure transfers are recorded as obligations/outlays in the transferring account and an offsetting collection in the receiving account if the transaction relates to the purchase of goods or services, or otherwise benefits the transferring account. If the receiving account is a general fund appropriation account or revolving fund account, the offsetting collection is credited to the appropriation or fund account. If the receiving account is a special fund or trust account, the offsetting collection is usually credited to a receipt account of the fund.

Non-expenditure Transfer (NET) – Transfers between appropriations and funds accounts that do not represent outlays/payments for goods and services received or to be received. These transfers only serve to adjust the amounts available in the accounts for making payments.

Obligation – A legally binding agreement that will result in outlays, immediately or in the future. An obligation is a legal liability of the Government against an available appropriation.

Obligated Balance – The cumulative amount of budget authority that has been obligated but not yet outlaid.

Offsetting Collections – Payments to the government that, by law, are credited directly to expenditure accounts and deducted from gross budget authority and outlays of the expenditure account, rather than added to receipts. Usually, they are authorized to be spent without further action by Congress. They typically result from business-like transactions with the public, including payments from the public in exchange for goods and services, reimbursements for damages, gifts or donations of money to the government, and intragovernmental transactions with other Government accounts. The authority to spend offsetting collections is a form of budget authority.

Outlay – Payment to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays are generally equal to cash disbursements but are also recorded for cash-equivalent transactions, such as issuing debentures to pay insurance claims. In a few cases, outlays are recorded on an accrual basis, such as interest on public issues of the public debt. Outlays are the measure of Government spending.

Reprogramming – Shifting funds within an appropriation or fund account to use them for purposes other than those contemplated at the time of appropriation; it is the shifting of funds from one budget object class to another within an appropriation or from one program activity to another. Specific statutory authority may be required for reprogramming of funds and should be referenced on reprogramming documentation.

Rescission – Legislation enacted by Congress that cancels the availability of budget authority previously enacted before the authority would otherwise expire.

Supplemental Appropriation – An appropriation enacted subsequent to a regular annual appropriations act, when the need for funds is too urgent to be postponed until the next regular annual appropriations act. Supplemental appropriations can be used to provide funding for unforeseen needs, such as response and recovery costs due to a disaster. A supplemental appropriation made to pay obligations for which sufficient funds were not available at the time the obligations were incurred may be referred to as a deficiency appropriation. The need for a deficiency appropriation often results from violations of the Antideficiency Act (ADA) and can be made in the same fiscal year as the over-obligated appropriation or in a later year. Congress may include supplemental appropriations in regular bills and CRs rather than in a separate supplemental bill.

Unobligated Balance – The cumulative amount of budget authority available for obligation under the law in unexpired accounts. This means that, unless the law expressly provides otherwise, rescissions and cancellations of unobligated balances apply only to unexpired amounts.

0704 Roles and Responsibilities

Under Secretaries, Assistant Secretaries, and Other Key Officials are responsible for ensuring compliance with the policies outlined in this chapter. They are responsible for establishing a system of internal controls and monitoring to ensure appropriations are spent in accordance with Congressional intent and limits. These officers and officials are responsible for coordinating budgetary activities with the Office of Budget, including the development of estimates for initial and supplemental appropriations and decisions regarding Congressional rescissions and deferrals.

Office of Budget (OB) provides guidance and support to the Administrations and Staff Offices on budget formulation and execution. OB serves as the primary liaison with the Office of Management and Budget (OMB) and relevant congressional committees defending and promoting VA’s program plans and budget estimates. OB requests apportionments and reimbursable authority from OMB and establishes and monitors funds control in VA’s accounting system.

Office of General Counsel (OGC) provides legal interpretations and guidance to VA staff regarding federal appropriations law and regulations.

0705 Policies

070501 General Policies

1. VA will obligate and expend appropriations only for the purpose for which the appropriation was made and within the time limits applicable to the appropriation (31 U.S.C. § 1517).
2. Appropriated funds will be obligated consistent with the fiscal restrictions on federal spending.
3. In accordance with 31 U.S.C. § 1341, VA may not obligate more than the amount appropriated by Congress. See Volume III, Chapter 2 – Obligations, for detailed information on the obligation of funds.
4. The foundation for the government’s administrative control of funds is established in 31 U.S.C. §§ 1341 and 1517 and is commonly known as the Anti-Deficiency Act (ADA). The ADA guides federal agencies to use appropriated funds in the manner and amounts intended and set forth by Congress. See Volume II, Chapter 3 – VA Funds Control, for further information on the ADA and other restrictions on federal spending.
5. VA will credit appropriation reimbursements directly to the appropriation that incurred the expense, unless the appropriation is closed, in which case the reimbursement will be credited to Treasury’s General Fund Receipts Account. Refer to Volume II, Chapter 7F – Refunds and Rebates, for the proper accounting of refunds.

070502 Supplemental Appropriations

1. VA will consider a supplemental appropriation when situations warrant such a request, such as when:
   • A law has been enacted that requires expenditures beyond administrative control after the budget estimate has been transmitted to Congress; or
   • An emergency situation or natural disaster occurs.
2. VA will not submit a supplemental appropriation request to OMB until it has been determined that the additional requirements cannot be funded from available appropriated amounts.
3. A supplemental appropriation is subject to the same purpose and time limitations and any other applicable restrictions of the appropriation being supplemented.
4. Administrations and Staff Offices will develop an estimate for a supplemental appropriation request.
5. If a supplemental request requires a deficiency apportionment, the Administration or Staff Office will identify the specific authority for such deficiency apportionment.
6. See Volume II, Chapter 11 – Supplemental Appropriations Oversight, for additional information on supplemental appropriations.

070503 Continuing Resolutions

1. VA will follow OMB guidance when a continuing resolution (CR) is required to keep existing federal programs functioning after the expiration of previous budget authority and until regular appropriation acts can be enacted.
   1. VA will carefully examine each continuing resolution to ensure compliance with the restrictions and conditions set forth in the CR.
   2. Unlike regular appropriation acts, continuing resolutions in their traditional form do not usually appropriate specified sums of money.
2. To determine the sum of money appropriated for any given activity in a CR, VA will review the specific guidance in the CR and determine such amounts as may be necessary for continuing projects or activities at a specific rate for operations. The rate for operations may be:
   • Provided for by activity in an appropriation act that has passed both houses of Congress but has not become law;
   • The lower of the amounts provided when each house has passed a different act;
   • The lower of the amounts provided either in an act which has passed only one house or in the administration’s budget estimate;
   • The amount specified in a particular conference report; or
   • The lower of either the amount provided in the budget estimate or the “current rate”.

070504 Non-expenditure Transfers between Appropriations and Funds

1. VA will process non-expenditure transfers in accordance with Treasury Financial Manual (TFM), Part 2, Chapter 2000, Warrant and Non-expenditure Transfer Transactions.
2. VA will only make non-expenditure transfers between appropriations and funds when specifically authorized by law and approved by OMB in an apportionment. Transfers between sub-funds within the same appropriation do not require OMB approval.
3. When a non-expenditure transfer is required, the organizational element gaining the funds will initiate the action by submitting an appropriate request to OB. OB will prepare the necessary documentation for OMB and Treasury to effect the transfer.
4. When a non-expenditure transfer is approved, the Office of Financial Reporting will process the non-expenditure transfer through Treasury’s Central Accounting Reporting System (CARS) Authority Transfer Module (ATM), and FSC will prepare an entry in VA’s accounting system to match the entry in CARS.
5. Non-expenditure transfers are recorded as a decrease in either budget authority or unobligated balances in the transferring account, and an increase either in budgetary authority or unobligated balances in the gaining account. Whether you record the reduction and increase as a change in budgetary authority or unobligated balances depends on the circumstances; see the chart below from OMB Circular A-11:

If you transfer:	And the transfer:	Record:
Unobligated balances	Results from a transfer specified in law enacted after the budget authority was provided and that changes the purpose for which the funds will be used	A decrease in budget authority in the transferring account and an increase in budget authority in the gaining account.
Unobligated balances	Results from general transfer authority provided in a standing provision of law enacted before the budget authority was provided, or corresponds to a transfer of an activity such that the purpose does not change (e.g., reorganizations authorized by law)	A decrease in unobligated balances in the transferring account and an increase in unobligated balances in the gaining account.
Budget authority in the year it becomes available	Is for any purpose	A decrease in budget authority in the transferring account and an increase in budget authority in the gaining account.

6. When processing a non-expenditure JV in CARS, the documentation requirements are the same as processing a JV in VA’s accounting system. Volume II, Chapter 1A, VA Journal Vouchers, contains documentation requirements for processing JVs. In addition, the following information must be maintained relative to the non-expenditure transfer between the transferring account and the gaining account:
   • Identity of the transferring office;
   • Account from which funds are to be transferred and the gaining account;
   • Amount of the transfer in dollars;
   • Statutory references for the transfer authority;
   • Reference to OMB approval, if applicable;
   • A statement whether the action is an appropriation transfer, a re-appropriation, or an obligated or unobligated transfer;
   • A statement as to the applicable lines where the transfer amounts will be reflected on the Apportionment and Reapportionment Schedule (Standard Form (SF)-132);
   • The designated official responsible for issuing the Non-expenditure Transfer Authorization (SF-1151); and
   • A statement as to whether OB notified Congress of the amount transferred.

070505 Expenditure Transfers

1. Expenditure transfers represent the transfer of funds between or within appropriations that involve a withdrawal from one account and a credit to another account for goods or services received (for example, Economy Act transactions or purchases from revolving funds, including working capital funds, such as a rental payment to GSA’s Federal Buildings Fund).
2. VA will not augment its appropriation accounts (including annual appropriations and revolving funds) with transfers from other accounts without specific statutory authority.
3. VA will record a transaction as an expenditure transfer if the transfer of budgetary resources from one account to another shifts the budgetary resources between Federal funds (general, special, and revolving fund accounts) and trust funds (trust fund and trust revolving fund accounts), regardless of the purpose.
4. VA will record an expenditure transfer when the expense is between two Federal funds, between two Trust funds, or between Federal and Trust funds.
5. If VA orders goods or services from another agency, any reimbursements to be credited the servicing appropriation shall not exceed the costs incurred unless there is legal authority to do so. Lacking such authority, any deposit of excess costs incurred would constitute an unauthorized augmentation of an appropriation.
6. Transactions authorized by the Economy Act are limited by the statutory requirement that the amount obligated by the ordering appropriation is required to be de-obligated to the extent that the agency or unit filling the order has not incurred obligations before the end of the period of the ordering appropriation.
7. VA will record expenditure transfers when goods, services, or equipment are ordered between Federal agencies. See Volume I, Chapters 11A and 11B, Buy/Sell Transactions.
8. VA will record the full amount of the authorized expenditure transfer at the beginning of the fiscal year, based on a continuing resolution or upon enactment of VA’s appropriations, whereas the servicing agency will record the full amount of the authorized reimbursement for offsetting collections as an accounts receivable. The actual payment and collection may be recorded in incremental amounts during the fiscal year.
9. Volume II, Chapter 1A, VA Journal Vouchers, contains documentation requirements for processing expenditure transfer JVs. In addition to those documentation requirements, the following information must be documented relative to the expenditure transfer between the transferring account and the gaining account:
   • Identity of the transferring office;
   • Account from which funds are to be transferred and the gaining account;
   • Amount of the transfer in dollars;
   • Statutory references for the transfer authority;
   • Reference to any OMB approval, if applicable;
   • A statement whether the action is an appropriation transfer, a re-appropriation, or an obligated or unobligated transfer;
   • A statement as to the applicable lines where the transfer amounts will be reflected on the Apportionment and Reapportionment Schedule (SF-132); and
   • A statement as to whether OB notified Congress of the amount transferred.

070506 Reprogramming of Funds

1. VA will reprogram funds within a single appropriation to adapt to changing circumstances and meet its responsibilities in contrast to a transfer, which changes budget authority from one appropriation to another.
2. Agencies generally are free to reprogram, even if doing so is inconsistent with the budget estimates presented to Congress, as long as the resulting obligations and expenditures are consistent with the purpose restrictions applicable to the appropriation and are not in violation of any other specific limitation or otherwise prohibited.
3. The operating budget is subject to revision during the operating year when changes in concepts and policies or entirely new developments require a shift of emphasis in VA activities. Such changes must be accomplished within the total of the applicable appropriation, apportionment, or reapportionment made available to VA.
4. Changes resulting from reprogramming decisions may require the advance approval of Congressional Appropriation Committees.
5. When reprogramming funds, VA will notify Congressional officials in accordance with the provisions of the applicable appropriations act.
6. VA will notify Congress of any other reprogramming action if such action would have the effect of committing the agency to significant funding requirements in future years.

070507 Rescissions and Deferrals

1. VA OB, with the assistance of the appropriate Administration or Staff Office, will prepare rescission and deferral requests for OMB approval using the entries provided in OMB Circular A-11, Sections 112.8 and 112.18.
2. VA will include information in the rescission or deferral reports specifying:
   • The amount proposed for rescission or deferral;
   • The affected amount and specific project or governmental functions involved;
   • The reasons why the amount should be rescinded or deferred;
   • The estimated fiscal, economic, and budgetary effects of the rescission proposal or deferral;
   • The effect of the rescission proposal or deferral on the objects, purposes, and programs for which the amount was provided, to the maximum extent practicable;
   • For deferrals, the deferral report period of time the budget authority is to be deferred and any legal authority invoked to justify the deferral; and
   • Any other relevant facts, circumstances, and considerations.

070508 Appropriated Funds for the Purchase of Kitchen Appliances

1. VA will follow Government Accountability Office (GAO) guidance in using appropriated funds to purchase kitchen appliances, such as refrigerators, microwaves, and commercial coffee makers located in a common area for use by all employees. See Principles of Appropriation Law, also known as the Redbook.
2. Appropriations are available to pay for items such as these, ordinarily considered personal, when the primary benefit of their use accrues to the agency, notwithstanding a collateral benefit to the individual.
3. Equipping common areas with these appliances is reasonably related to the efficient performance of agency activities and provides other benefits, including the assurance of a safe workplace (B-302993, Use of Appropriated Funds to Purchase Kitchen Appliances, June 25, 2004).
4. VA will use appropriated funds for kitchen appliance purchases for general employee use upon appropriate agency official determination of purpose and relationship between the appliance and the appropriation, such as enhancing employee health, productivity and safety, and accessibility of the appliance to multiple employees.
5. All appliance purchases are subject to standard approvals and acquisition policy requirements.
6. This policy does not authorize the use of appropriated funds to construct kitchenettes, galleys, or mess areas.
7. Appropriated funds will not be used to furnish items such as beverages, condiments, food plates, cups, napkins, or other similar items in the kitchen area. These are examples of personal expenses that each employee is expected to bear.

0706 Authorities and References

• U.S. Constitution, Article 1, Section 9
• Congressional Budget and Impoundment Control Act of 1974
• United States Code (U.S.C.)
  • 31 U.S.C. Chapter 13, Appropriations
  • 31 U.S.C. § 1301, Application
  • 31 U.S.C. § 1341, Limitations on Expending and Obligating Amounts
  • 31 U.S.C. Chapter 15, Appropriations Accounting
  • 31 U.S.C. § 1501, Documentary Evidence Requirement for Government Obligations
  • 31 U.S.C. § 1535, Agency agreements
  • 31 U.S.C. Chapter 33, Depositing, Keeping, and Paying Money
  • 31 U.S.C. § 3302, Custodians of money
• Federal Acquisition Regulation (FAR)
• GAO Decision, B-302993: Use of Appropriated Funds to Purchase Kitchen Appliances
• GAO Principles of Federal Appropriations Law
• Office of Management and Budget (OMB) Circulars
• A-11, Preparation, Submission, and Execution of the Budget
• Treasury Financial Manual, Part 2, Chapter 2000, Warrant and Non-expenditure Transfer (net) Transactions
• VA Financial Policy Publications
  • Volume I, Chapter 11A – Buy/Sell Transactions (Paper Form)
  • Volume I, Chapter 11B – Buy/Sell Transactions (G-Invoicing)
  • Volume II, Chapter 1A – VA Journal Vouchers
  • Volume II, Chapter 3 – VA Funds Control
  • Volume II, Chapter 7F – Refunds and Rebates
  • Volume II, Chapter 11 – Supplemental Appropriations Oversight
  • Volume III, Chapter 2 – Obligations

0707 Rescissions

1. Volume II, Chapter 7 – Various Appropriations Law Topics, August 2014
2. Volume V, Chapter 10B – Use of Appropriated Funds to Purchase Kitchen Appliances, May 2010.
3. Volume I, Chapter 9 – Expenditure Transfers, June 2012

Appendix A: Previous Policy Revisions

Section	Revision	Office	Reason for Change	Effective Date
Various	Integrated Volume V Chapter 10B into this chapter.	OFP	Consolidate policies	March 2024
Various	Reformatted to new policy format and completed full review	OFP	Reorganized chapter layout	September 2022
070503	Guidance on CRs was added to the policy	OFP	Information was needed in policy	September 2022
070504	Volume I, Chapter 9 previously contained policy for expenditure transfers. This information was moved to Volume II, Chapter 7, and Volume I, Chapter 9 is rescinded.	OFP	Reorganized chapter layout	September 2022
070508	Volume V, Chapter 10B previously contained information on the use of appropriated funds to purchase kitchen appliances. This information was moved to Volume II, Chapter 7, and Volume V, Chapter 10B is rescinded.	OFP	Reorganized chapter layout	September 2022

The section numbers referenced below may have changed during subsequent revisions.

Section	Revision	Office	Effective Date
Overall	Reviewed, verified, and updated hyperlinks & revised numbering throughout policy	APS (047GA)	August 2014
Table of Contents	Leave as is (no appendix additions at this time) – Per SME meeting discussions and follow up with GC	APS (047GA)	August 2014
0701 Overview	Budget comments – Based on review and appropriations law comments from Budget, APS updated Overview section; GC comments – Based on review and grammatical/editorial/ authoritative law changes, APS updated Overview section; Budget comments (2) required OGC review – GC comments: no legal objections at this time – no other changes were made to overview section	APS (047GA)	August 2014
0702 Policies – 070204	Paragraph was reviewed and re- written by FMS staff – VA will exercise accounting control for apportionments, reapportionments, allotments, and suballotments. VA can also have additional funding distributions for allowances and suballowances. – there were no additional comments from SMEs	APS (047GA)	August 2014
070209 & 070505	Updated the policy reference to include two separate references – Vol I Ch 9 Expenditure Transfers, June 2012 & Vo l Ch 11 Intragovernmental Reimbursable Agreements, January 2012	APS (047GA)	August 2014
0702 Policies – Adjustments to Expenditures	VA Policy reference updated to Vol I Ch 9 not 9A (comments from FPWG meeting 4/17)	APS (047GA)	August 2014
070213	Per Budget comments, paragraph was verified paragraph is consistent with OMB Circular A-11 (2013) Section 20– leave paragraph as is	APS (047GA)	August 2014
070214	Section 070214 deleted (duplicate section of Section 070210) (comments from FPWG meeting 4/17)	APS (047GA)	August 2014
070220	Paragraph was revised and added here from (old section) 070511 (in support of Budget comments)	APS (047GA)	August 2014
070223	Budget comments – first sentence of paragraph was revised – to address VA’s notification of Congressional officials	APS (047GA)	August 2014
070224	Per Budget comments, APS updated the senior executive title throughout policy to Deputy Assistant Secretary for Budget	APS (047GA)	August 2014
070236	Per SMEs discussions, Budget and GC comments, the paragraph wording was updated (previous footnote was deleted)	APS (047GA)	August 2014
070240	Budget comments – added ‘such as a quarter’ wording to paragraph	APS (047GA)	August 2014
070241	Per Budget and GC comments, paragraph wording was updated – followed up with MFRS regarding correct title – title was revised to reference ‘Deputy Assistant Secretary for Budget	APS (047GA)	August 2014
070243	Per SME’s review and discussion, paragraph was revised and run by FMS Director (for review) – FMS comments – ‘Allowance is a part of funds control but not at his level’ – no additional changes were made to paragraph – SMEs concurred	APS (047GA)	August 2014
070245	Per SME’s review and discussion & Budget comments, paragraph was run by FMS; reviewed and re-written by FMS team; new re-write was vetted through Budget – no additional changes were made subsequent to re-write	APS (047GA)	August 2014
0703 Authority and References	Reviewed and updated hyperlinks where applicable	APS (047GA)	August 2014
0704 Roles and Responsibilities (070402;070403 (H); 070404; 070404 (F)	070402 para updated to be consistent with VA policy; 070404 updated for Deputy Assistant Secretary for Budget (title); 070403 (H) & 070404 (F) – Budget comments – deleted ‘Operating Expenses’ should read ‘General Administration’	APS (047GA)	August 2014
0705 Procedures – 070502	Budget Comments – paragraph was revised – deleted ‘If required’ and added ‘As authorized by law’ & reference DAS for Budget title	APS (047GA)	August 2014
070505	Reference to policies related expenditure transfers revised to name two separate policies (as done in section 070209)	APS (047GA)	August 2014
(old section) 070511 (moved under 070220)	Subsequent to Budget review and comments, APS reviewed and moved entire paragraph was moved under 070220	APS (047GA)	August 2014
070510	Budget comments, paragraph was updated – deleted ‘concepts and’; ‘emphasis in’; and added ‘funding between’	APS (047GA)	August 2014
070511	SME/Budget/GC discussions – latest paragraph updates were provided by Budget and GC – accepted by SMEs	APS (047GA)	August 2014
070512	Budget comments – paragraph was updated to include wording at end of sentence ‘and provided the reallocations are in compliance with Congressional reprogramming requirements’	APS (047GA)	August 2014
070521	Budget comments – add Deputy Assistant Secretary for Budget title – elsewhere as applicable	APS (047GA)	August 2014
070522	Budget comments – paragraph was rewritten to address adherence to specific statutory limitations	APS (047GA)	August 2014
070534	Budget comments – paragraph was updated to include at end of sentence – ‘and consistent with apportioned amounts’	APS (047GA)	August 2014
070537	Per SME discussions and Budget comments, paragraph was provided to Director FMS for review and comments – FMS team provided comments – paragraph was re-written by FMS – reviewed by Budget – no additional changes were made to paragraph	APS (047GA)	August 2014
0706 Definitions; 070601	New definition added – Account Adjustment Statute	APS (047GA)	August 2014
0706 Definitions; 070603	Budget comments – deleted ‘department of’; keep ‘staff office’ and deleted ‘Operating Expenses’ now reads ‘General Administration’	APS (047GA)	August 2014
070604	Budget comments – GC review was required – GC comments – no legal objections at this time – no changes were made to paragraph	APS (047GA)	August 2014
070605	Per SME discussions and Budget review, it was agreed by the SMEs not to include reference to suballotments and allocations here and to keep existing wording from earlier approved (August 2009) policy – leave paragraph as is	APS (047GA)	August 2014
070606	Budget comments – Budget’s inquiry was discussed and reference to sub allotments was not used – definition references allotment as the subdivision of funds (paragraph remains the same)	APS (047GA)	August 2014
070613	Per SME meeting, definition was revised to align with structure of non-expenditure transfer definition	APS (047GA)	August 2014
070614	Definition was revised – consistent with earlier reference to expired appropriation and appropriations laws	APS (047GA)	August 2014
070617	Per FSC comments, in regards to definition for Management Fund – ‘we are not aware of any funds with Treasury Appropriation Fund Symbols (TAFS) 3900-3999 – FSC researched Circular A-11, FMS monthly reports by Fund Category and Deactivate Funds by Fund Category’ – Per APS review and follow-up – leave paragraph as is	APS (047GA)	August 2014
070624	Per SME review of policy, new definition was added – Supplemental appropriation – integral concept discussed in policy	APS (047GA)	August 2014
070625	Per OIT review and comments, APS re-checked the numbering throughout policy – done.	APS (047GA)	August 2014
0707 Rescissions	Rescissions section reviewed and updated	APS (047GA)	August 2014
0708 Questions	Questions section reviewed – VHA outlook address was updated	APS (047GA)	August 2014
0709 Revisions Table	Revisions Table added and updated	APS (047GA)	August 2014
A new appendix will not be added at this time	Per GC advisory review and APS reviews & discussion with GC & based on earlier SME meeting discussions, a new appendix will not be added at this time – revisit again in the future as a separate policy to address authorized purchases of employee business cards	APS (047GA)	August 2014