Updated May 1, 2024
Defense Primer: DOD Transfer and Reprogramming
Authorities
In provisions of the United States Code (U.S.C.) and annual
Act, 2024 (Division A of P.L. 118-47) allows the SECDEF,
authorization and appropriations acts, Congress provides
with the approval of the Office of Management and Budget,
the U.S. Department of Defense (DOD) limited authorities
to transfer up to $6 billion of “funds made available in this
to obligate funds for purposes other than originally
Act ... for military functions (except military construction)
approved, or in a manner that otherwise diverges from
between such appropriations or funds or any subdivision.”
congressional expectations. These authorities allow the
Section 1001, “General Transfer Authority,” of the FY2024
department to transfer or reprogram funds. A transfer
NDAA (P.L. 118-31) is the related authorizing language.
involves shifting funds from one appropriations account to
See Figure 1.
another, while a reprogramming involves shifting funds
within the same account. DOD uses the term
Figure 1. DOD General Transfer Authority (GTA)
reprogramming action to describe both types of
Limits, FY2022-FY2024
transactions.
(in bil ions of dol ars of budget authority)
Background
At times, DOD faces unanticipated circumstances with
budgetary implications. For example, responding to a
geopolitical event or covering an inflationary price increase
for a weapon system may create unforeseen costs for the
department. Similarly, military recruitment shortfalls or
favorable fluctuations in foreign exchange rates may lead to
unexpected savings. To allow the department to respond to
such situations, Congress routinely authorizes DOD to
transfer or reprogram a limited amount of funds. (Congress
may also respond to emergent developments by enacting
supplemental appropriations or rescissions.)

10 U.S.C. §2214 generally covers transfers within DOD
Source: CRS analysis of provisions in annual President’s budget
“whenever authority is provided in an appropriation Act to
requests, National Defense Authorization Acts (NDAAs), and
transfer amounts in working capital funds or to transfer
Department of Defense Appropriations Acts for selected fiscal years.
amounts provided in appropriation Acts for military
functions of the Department of Defense (other than military
Specific Transfer Authority. Congress typically provides
construction).” The statute limits the use of transfers to “a
additional transfer authorities to DOD in other provisions of
higher priority item, based on unforeseen military
defense authorization and appropriations acts for specific
requirements,” and prohibits transfers for an item for which
purposes. For example, Congress provides authority for
Congress has denied funds. The statute also requires the
transfer accounts intended to receive and disburse
Secretary of Defense (SECDEF) to “promptly notify”
allocations, such as the DOD’s Drug Interdiction and
Congress “of each transfer made under such authority.”
Counter-Drug Activities account. If Congress provides
Other notification requirements reside in specific
transfer authorities for specific purposes “in addition to any
appropriations provisions. In addition, through procedures
other transfer authority provided by law,” their use does not
developed by the congressional defense committees and
count toward GTA limits.
DOD, the department’s Financial Management Regulation
requires prior congressional approval of certain
Types of Reprogramming Actions
reprogramming actions, such as those in excess of dollar-
The FMR defines reprogramming in part as a “realignment
amount or percentage thresholds. Authorities and processes
of budget authority from the purpose for which
for military construction and intelligence-related funding
appropriated to finance another (usually emergent,
reallocations are beyond the scope of this product.
unfunded) requirement.” DOD transfers and reprograms
funds throughout the fiscal year. As part of the
Types of Transfer Authorities
congressional notification and prior approval processes, the
General Transfer Authority. The annual National
DOD Comptroller publishes implemented reprogramming
Defense Authorization Act (NDAA) and Department of
actions on the budget execution portion of its website.
Defense Appropriations Act typically include recurring
Some reprogramming actions are known as prior-approval
General Transfer Authority (GTA) provisions that permit
(PA) reprogramming because they require prior
DOD to transfer a limited amount of funds. For example,
congressional approval. If a reprogramming action meets
Section 8005 of the Department of Defense Appropriations
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Defense Primer: DOD Transfer and Reprogramming Authorities
certain criteria—such as the use of GTA or the reallocation
Commission recommended that Congress allow DOD to
of funds in excess of dollar amount or percentage
reprogram between 0.1% and 1.5% of funds within an
thresholds (see Table 1)—it must be approved by the chair
account, depending on the appropriation type, with
and the ranking member of the House and Senate
quarterly reports to the congressional defense committees.
Committees on Armed Services and Appropriations before
DOD can process it. Such thresholds are based on the
Figure 2. DOD Process for Obtaining Prior
combined value of transfers at a certain level of
Congressional Approval of Reprogramming Actions
appropriation (e.g., the lesser of $15 million or 20% of a
line item in a procurement account).
Table 1. Congressional Adjustments to DOD
Reprogramming Thresholds, by Appropriation
(in millions of dol ars of budget authority and percentages)
FY
MILPERS O&M Procurement
RDT&E
2003
$10
$15
$20
$10
2005
$10
$15
$20 or 20%a
$10 or 20%a
2018
$10
$20
$20 or 20%a
$10 or 20%a
2019
$10
$15
$20 or 20%a
$10 or 20%a
2020
$10
$10
$10 or 20%a
$10 or 20%a
2024
$15
$15
$15 or 20%a
$15 or 20%a
Source: CRS analysis of explanatory statements accompanying
Department of Defense Appropriations Acts for selected fiscal years.

Notes: Bolded figures indicate change from previous threshold.
Source: CRS based on DOD 7000.14-R FMR, Vol. 3, Ch. 6.
MILPERS is military personnel; O&M is operation and maintenance;
RDT&E is research, development, test, and evaluation.
Potential Issues for Congress
a. Whichever is less.
• To what degree does DOD view requirements related to
DOD sometimes uses the terms above threshold
prior congressional approval of reprogramming actions
reprogramming (ATR) and below threshold
as legally or practically binding?
reprogramming (BTR) to describe transactions valued
•
above or below congressional approval thresholds.
What level of effort is necessary for Congress to
monitor and/or approve DOD reprogramming actions?
In addition to PA reprogramming actions, DOD also
How can such activities affect department schedules?
publishes budget execution documentation on other types of
•
reprogramming actions, including internal reprogramming
How might increasing dollar amount and/or percentage
actions (IR; used to process transfer account transactions
reprogramming thresholds affect the balance of
and other needs) and letter reprogramming actions (LTR;
congressional oversight and DOD budgetary flexibility?
used to process congressionally directed transactions).
• How often does DOD reach transfer authority limits?
Process
Does reaching or not reaching such limits indicate a
For prior congressional approval of reprogramming actions,
need for more or less transfer authority?
the DOD Comptroller typically submits a form (i.e., Form
•
1415-1) as needed for specific requirements, usually on a
What are examples of opportunity costs in DOD
monthly basis; or, as part of a single request for multiple
transferring and reprogramming funds?
actions (known as an omnibus reprogramming action), due
prior to June 30 each year. Typically, committee leaders
Selected References
approve, deny, or adjust the requested amounts before DOD
10 U.S.C. §2214, Transfer of funds: procedure and limitations
transfers or reprograms funds. See Figure 2.
DOD 7000.14-R, Financial Management Regulation (FMR),
Commission Recommendations
Volume 3, Chapter 6, September 2015
In March 2024, the Commission on Planning,
CRS Report R46421, DOD Transfer and Reprogramming
Programming, Budgeting, and Execution Reform
Authorities: Background, Status, and Issues for Congress
recommended for Congress to increase BTR thresholds to
$25 million for RDT&E, $40 million for procurement, $30

million for O&M, and $15 million to MILPERS “to relieve
pressure on the congressional reprogramming process and
Brendan W. McGarry, Analyst in US Defense Budget
enable the Department to respond to emerging threats and
IF11243
opportunities on a timelier basis.” Longer term, the
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Defense Primer: DOD Transfer and Reprogramming Authorities


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https://crsreports.congress.gov | IF11243 · VERSION 7 · UPDATED

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