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There are two (2) Congressional Authorization Committees that have legislative authority, authorize programs, and conduct oversight over Department of Defense (DoD) programs. (see Authorization & Appropriation) The two committees are: Senate Armed Services Committee (SASC): The SASC is empowered with legislative oversight of the nation’s military, including the Department of Defense, military research and development,

The term “Color of Money” is uses in the DoD to refer to an Appropriation Category for a DoD financial account.  The type of account can range from Procurement, Research and Development (R&D), Operations and Maintenance (O&M), and others. Each category is considered to be a different color of money. Appropriation Accounts Each account is

Budget Exhibit’s are prepared by the DoD Components to support requests for appropriations from Congress and help justify the President’s Budget.  Appropriation decisions are based on the content of budget exhibits: How well do the exhibits tell your program’s story? Confusing, inaccurate, and/or inconsistent exhibits will cause programs to lose funding. Well-prepared exhibits make the

Budget Authority (BA) is the authority provided by law to enter into obligations that will result in immediate or future outlays. It may be classified by the period of availability, by the timing of congressional action, or by the manner of determining the amount available.  Most Defense BA is provided by Congress in the form

Note: The DoD doesn’t use out-of-cycle changes anymore. A Program Change Proposal (PCP) is a proposal for out-of-cycle changes to data recorded in the approved Future Years Defense Program (FYDP). DoD Components are allowed to submit PCP and/or Budget Change Proposals (BCP) to account for fact-of-life changes (e.g., program cost increases or schedule delays). BCPs