Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

June 7, 2024 R48087

Appropriations Duration of Availability: One-
June 7, 2024
Year, Multi-Year, and No-Year Funds
Drew C. Aherne
Controlling the duration for which funds are available to agencies is one of the ways Congress
Analyst on Congress and
exercises its power of the purse and represents a key set of decisions made during the
the Legislative Process
appropriations process for each fiscal year. Such decisions have practical implications for

agencies’ obligation and expenditure of funds and Congress’s development and consideration of
appropriations legislation. An appropriation’s period of availability may directly affect an

agency’s continuity of operations and ability to carry out long-term budgetary planning related to
a given program, project, or activity. For Congress, the duration of an appropriation may affect the frequency with which
funding decisions related to a certain purpose are revisited. In addition, decisions on an appropriation’s duration may
generally reflect the characteristics of a given purpose, as well as the budgetary or political priorities related to it.
Congress provides budget authority in appropriations bills to be available over any of three periods: one fiscal year (one-year
funds), multiple fiscal years (multi-year funds), or indefinitely (no-year funds).
• One-year (or annual) funds represent budget authority available for obligation through the end of one
specified fiscal year;
• Multi-year funds represent budget authority available for obligation for a definite period spanning more
than one fiscal year; and
• No-year (or “X-year”) funds represent budget authority available for obligation indefinitely until expended,
regardless of fiscal year.
Appropriations law specifies that funding provided in appropriations bills is available for one fiscal year unless specified
otherwise. This means that multi-year and no-year availability must be expressly provided in the bill text for a given
appropriations account. Multi-year availability is most often specified as being available for obligation through the end of a
fiscal year subsequent to the fiscal year in which the funds first become available, and such funds may be referred to by the
total number of fiscal years for which they are made available (e.g., “two-year funds”). No-year availability is most often
specified through language establishing that the funds are “to remain available until expended.”
House and Senate rules establish procedural constraints on the inclusion of multi-year and no-year funds in appropriations
bills. These restrictions relate to the enforcement of congressional rules that are generally intended to prohibit the inclusion in
appropriations bills of appropriations for purposes not authorized by law (known as “unauthorized appropriations”) and
provisions changing existing law (known as “legislating on an appropriations bill”). In applying these rules, the House and
Senate have established the precedent that the authority to provide multi-year and no-year appropriations must be authorized
in existing law. Absent such an authorization, language making appropriations available for more than one fiscal year has
been ruled in both chambers to constitute a change to existing law in violation of congressional rules.
The inclusion of multi-year and no-year appropriations has become common in appropriations bills. In current practice,
Congress provides for such availability in various ways and in multiple contexts. This includes establishing multiple periods
of availability for a single account, such as specifying certain amounts within an account that will be available for a different
duration. These practices also include establishing multi-year or no-year availability for funds generated from offsetting
collections and funds transferred between accounts.
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

Introduction
The U.S. Constitution provides Congress with power over federal spending decisions by
establishing that “No Money shall be drawn from the Treasury, but in Consequence of
Appropriations made by Law.”1 An appropriation refers to a legislative provision that provides
budget authority, or the legal authority for the federal government to enter into financial
obligations and make payments from the Treasury (known as outlays).2
Budget authority that is provided and controlled through appropriations acts is known as
discretionary spending.3 Congress characteristically makes decisions on discretionary spending
for each fiscal year, running from October 1 of one calendar year through September 30 of the
following calendar year, through an annual appropriations process.4 The appropriations process
currently involves the development and consideration of 12 regular appropriations bills, which
generally fund the operations of most federal agencies and many of the programs, projects, and
activities administered by the federal government.5
Congress not only provides budget authority through appropriations legislation but also
establishes the terms under which agencies may obligate and expend appropriated funds. Regular
appropriations bills are organized into unnumbered paragraphs that provide budget authority and
establish such terms on an account-by-account basis. Appropriations for each account are largely
defined with three key characteristics—purpose, amount, and duration—that each play a
significant role in determining how an agency can obligate and expend the funds.
• An appropriation’s purpose refers to the object (e.g., an agency or office,
program, project, or activity) the budget authority is to be used for;6
• The amount refers to how much budget authority is being provided;7 and
• The duration refers to the period of time during which the budget authority will
be available for the agency to obligate.
This report focuses on one such characteristic: duration. First, it introduces the concept of
duration of availability in the context of the appropriations process. Next, it discusses the three

1 U.S. Const. art. I, §9. For more on Congress’s control over spending decisions, see CRS Report R46417, Congress’s
Power Over Appropriations: Constitutional and Statutory Provisions, by Sean M. Stiff.
2 For more on budget authority, see CRS In Focus IF12105, Introduction to Budget Authority, by James V. Saturno.
3 Federal spending provided or effectively controlled through legislation other than appropriations legislation is known
as mandatory (or direct) spending. Congress generally does not decide on amounts for mandatory spending programs
through the annual appropriations process.
4 The identification of a fiscal year corresponds to the calendar year in which it ends. For example, fiscal year (FY)
2023 began on October 1, 2022, and ended September 30, 2023.
5 Congress may also develop and consider supplemental appropriations legislation, which generally provide budget
authority in addition to the amounts provided in the regular appropriations bills. Congress also considers continuing
appropriations legislation (more commonly referred to as continuing resolutions, or CRs), which generally provide
temporary budget authority to agencies in the event that some or all of the regular appropriations bills have not been
enacted by the start of a new fiscal year. For more on the appropriations process, see CRS Report R47106, The
Appropriations Process: A Brief Overview, by James V. Saturno and Megan S. Lynch.
6 Obligations and expenditures pursuant to an appropriation must be used for the stated purpose unless specified
otherwise in law. Title 31, Section 1301(a), of the U.S. Code—the so-called Purpose Statute—establishes that
“Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise
provided in law.”
7 Obligations and expenditures pursuant to an appropriation must be within the amounts provided by Congress. Title
31, Section 1341(a)(1)(A), of the U.S. Code establishes that agencies may not “make or authorize an expenditure or
obligation exceeding an amount available in an appropriation or fund for the expenditure or obligation.”
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

forms in which Congress typically stipulates the period of availability for budget authority
provided in appropriations legislation—one fiscal year (one-year, or annual), multiple fiscal years
(multi-year), and indefinitely (no-year, or “X-year”). The report then discusses the procedural
implications for language stipulating the duration of availability, including House and Senate
rules and precedents related to multi-year and no-year appropriations. Lastly, this report
highlights current practices related to duration of availability in appropriations bills, with
illustrative examples.
Duration of Availability of Appropriations
Controlling the duration for which funds are available to agencies is one of the ways Congress
exercises its power of the purse and represents a key set of decisions made during the
appropriations process each year. These decisions have practical implications for the development
and consideration of appropriations legislation by Congress, as well as on the obligation and
expenditure of funds by agencies.
An appropriation’s duration of availability refers to the period during which an agency may incur
obligations pursuant to the appropriation. It does not typically prohibit outlays after the period of
availability for obligations legally incurred within such period, however.8 When a specified
period of availability ends, any unobligated budget authority in an account expires and can no
longer be used to incur obligations for the given purpose.9
The duration of availability directly impacts an agency’s ability to manage operations.
Appropriations law restricts an agency’s ability to obligate and expend funds. This includes, in
part, prohibiting agencies from obligating or expending funds in excess of, or in advance of,
appropriations enacted in law.10 When budget authority for a given purpose (or purposes) expires
and no new budget authority has been enacted (a period known as a funding gap or funding
lapse), agencies are typically required to commence a shutdown of affected activities.11 In
practice, an appropriation’s duration of availability may have a direct influence on whether or not
the activities associated with a particular account are insulated from any funding gaps and
government shutdowns that may occur.
Some Members have supported the idea of providing all appropriations accounts with longer
periods of availability to insulate programs from funding gaps or promote the ability of agencies
to undertake longer-term planning.12

8 Title 31, Section 1502(a), establishes that the “balance of an appropriation or fund limited for obligation to a definite
period is available only for payment of expenses properly incurred during the period of availability or to complete
contracts properly made within that period of availability and obligated consistent with section 1501 of this title.
However, the appropriation or fund is not available for expenditure for a period beyond the period otherwise authorized
by law.”
9 For more on the expiration of budget authority, see CRS Report R47019, The Executive Budget Process: An
Overview, by Dominick A. Fiorentino and Taylor N. Riccard.
10 31 U.S.C. §1341(a)(1)(A) and 31 U.S.C. §1341(a)(1)(B).
11 For more on funding gaps, see CRS Report RS20348, Federal Funding Gaps: A Brief Overview, by James V.
Saturno. For more on shutdowns of the federal government, see CRS Report RL34680, Shutdown of the Federal
Government: Causes, Processes, and Effects, coordinated by Clinton T. Brass.
12 Many of the arguments both for and against longer periods of availability for appropriations have been expressed in
the debate over proposals to adopt a biennial budget process. For more, see CRS Report R44732, Biennial Budgeting:
Issues, Options, and Congressional Actions, by James V. Saturno.
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Periods of Availability
Congress provides budget authority in appropriations bills to be available for obligation over any
of three periods: one fiscal year (one-year funds), multiple fiscal years (multi-year funds), or
indefinitely (no-year funds).
• One-year (or annual) funds represent budget authority available for obligation
through the end of one specified fiscal year;
• Multi-year funds represent budget authority available for obligation for a definite
period spanning more than one fiscal year; and
• No-year (or “X-year”) funds represent budget authority available for obligation
indefinitely until expended, regardless of fiscal year.
Congress’s decisions on a particular appropriation’s duration of availability may be based on
various factors. This includes the characteristics of the purpose being funded, existing law related
to the expenditure of funds for that purpose, and the desired frequency of revisiting funding
decisions for said purpose. For example, one general characteristic of accounts that often receive
multi-year or no-year appropriations is the involvement of longer-term financial commitments by
the federal government (e.g., long-term construction projects). By contrast, accounts related only
to regular, periodic, or short-term financial obligations (e.g., agency salaries) typically receive
annual appropriations.
For budget enforcement and scorekeeping purposes, funding provided in appropriations
legislation is generally counted as budget authority for the fiscal year in which it first becomes
available for obligation. Even though the funds may remain available beyond one fiscal year, the
budgetary impact of multi-year and no-year appropriations is generally scored as budget authority
in only the first fiscal year. Unobligated multi-year and no-year funds that have not expired—
known as unobligated balances—remain available for obligation and, when expended, are
counted as outlays in the fiscal year(s) during which the expenditures are made.13
One-Year (Annual) Funds
One-year funds are appropriations made available for obligation through the end of one specified
fiscal year. In other words, the budget authority provided by annual appropriations is available for
an agency to obligate through September 30 of the fiscal year for which it is first made
available.14
In general, budget authority provided in appropriations bills is to be available for one fiscal year
unless specified otherwise in the bill. Congress has established and maintained this general
principle over time through various statutes and practices. Under current law, all appropriations
acts (“Acts making appropriations for the support of Government”) are required to include the
following title and enacting clause:

13 The Office of Management and Budget’s Circular No. A-11: Preparation, Submission, and Execution of the Budget
defines unobligated balance as “the cumulative amount of budget authority that remains available for obligation under
law in unexpired accounts.”
14 In most cases, the fiscal year in which the budget authority first becomes available is the same fiscal year for which
the appropriations legislation was enacted. In some cases, Congress may specify that certain budget authority be first
made available in a subsequent fiscal year or at a time otherwise inconsistent with the start of a new fiscal year. For
more on such appropriations, see CRS Report R43482, Advance Appropriations, Forward Funding, and Advance
Funding: Concepts, Practice, and Budget Process Considerations, by Jessica Tollestrup and Megan S. Lynch.
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

An Act making appropriations (here insert the object) for the fiscal year ending September
30 (here insert the calendar year).15
Current law also provides that an appropriation in a regular appropriations bill may be construed
as being available for multiple fiscal years or indefinitely only if the appropriation is for certain
objects or activities16 or “expressly provides that it is available after the fiscal year covered by the
law in which it appears.”17
It is also common practice for appropriation bills to include among the general provisions
language establishing that none of the appropriations provided in the bill are to remain available
for obligation beyond one fiscal year unless specified otherwise. See below for an example of
such a provision from the Department of Homeland Security Appropriations Act, 2024 (Division
C of P.L. 118-47):
SEC. 501. No part of any appropriation contained in this Act shall remain available for
obligation beyond the current fiscal year unless expressly so provided herein. P.L. 118-
4718
Due to these statutes and practices, annual appropriations typically do not specify their duration
on an account-by-account basis. That being said, an appropriation in a full-year appropriations
bill that does not specify a particular period of availability will be available to the agency for
obligation through September 30 of the fiscal year it first becomes available.19
Figure 1 is an example of a one-year appropriation from the Department of Defense
Appropriations Act, 2024 (Division A of P.L. 118-47).
Figure 1. One-Year Appropriation Example
Excerpt from the Department of Defense Appropriations Act, 2024 (Division A of P.L. 118-47)

Source: Division A of P.L. 118-47, p. 3.

15 1 U.S.C. §105.
16 Title 31, Section 1301(c)(1), establishes that an appropriation may be construed as “permanent or available
continuously” if it “is for rivers and harbors, lighthouses, public buildings, or the pay of the Navy and Marine Corps.”
17 31 U.S.C. §1301(c)(2).
18 P.L. 118-47, Division C, Title V, §501.
19 Full-year appropriations bill generally refers to regular and supplemental appropriations bills, which provide budget
authority for the entirety of a given fiscal year. These differ from CRs, which are intended to provide budget authority
on a temporary basis, typically spanning days, weeks, or months. For more on CRs, see CRS Report R46595,
Continuing Resolutions: Overview of Components and Practices, coordinated by James V. Saturno.
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

Multi-Year Funds
Multi-year funds are appropriations made available for obligation for a definite period spanning
more than one fiscal year. Appropriations bill text for a given account must expressly provide that
the funds will remain available for a definite period longer than one fiscal year in order to be
considered a multi-year appropriation.
In most cases, multi-year funds are specified as being available through September 30 of a fiscal
year subsequent to the fiscal year in which the budget authority first becomes available. Multi-
year funds may remain available for any number of fiscal years, as specified by Congress. They
are typically referred to by the number of fiscal years they are made available. For example, an
appropriation made available in FY2024 (running from October 1, 2023, through September 30,
2024) that specifies it will remain available until September 30, 2025 (i.e., through FY2025),
would be available for obligation for two fiscal years and may be referred to as a “two-year
appropriation” or “two-year funds.” In contrast, an appropriation made available in FY2024 that
specifies it will remain available until September 30, 2028 (i.e., through FY2028), would be
available for obligation for five fiscal years and may be referred to as a “five-year appropriation”
or “five-year funds.”
An appropriation with a multi-year duration of availability does not imply the frequency with
which Congress will provide funding for the specified purpose. For example, an appropriation
with two-year availability generally does not mean Congress provides funding for that purpose on
a biennial basis. In many cases, accounts that receive multi-year appropriations will be provided
such funds on an annual basis even though their availability spans beyond one fiscal year.
Figure 2 is an example of a multi-year appropriation from the Departments of Labor, Health and
Human Services, and Education, and Related Agencies Appropriations Act, 2024 (Division D of
P.L. 118-47).
Figure 2. Multi-Year Appropriation Example
Highlighted Excerpt from the Departments of Labor, Health and Human Services, and Education, and
Related Agencies Appropriations Act, 2024 (Division D of P.L. 118-47)

Source: Division D of P.L. 118-47, p. 183.
Notes: This appropriation makes funds available through the end of FY2025 (through September 30, 2025),
making it a “two-year appropriation.”
No-Year (“X-Year”) Funds
No-year funds are appropriations made available for obligation indefinitely until expended,
regardless of fiscal year. Unless rescinded or otherwise altered by subsequent legislation, agencies
may obligate and expend no-year funds without regard to any time limit until all of the budget
authority has been expended. As with multi-year funds, no-year availability must be expressly
provided in the text of an appropriations bill.
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

No-year availability is typically established through language specifying that the funds are “to
remain available until expended.” In some cases, no-year availability may also be referred to as
funds that are available “without fiscal year limitation.”20
Figure 3 is an example of a no-year appropriation from the Agriculture, Rural Development,
Food and Drug Administration, and Related Agencies Appropriations Act, 2024 (Division B of
P.L. 118-42).
Figure 3. No-Year Appropriation Example
Highlighted Excerpt from the Agriculture, Rural Development, Food and Drug Administration, and
Related Agencies Appropriations Act, 2024 (Division B of P.L. 118-42)

Source: Division B of P.L. 118-42, p. 75.
Procedural Limits on Multi-Year and No-Year Funds
As stated above, for budget authority to be available beyond the fiscal year covered by an
appropriations act, there must be explicit language in the act to that effect. Title 31, Section
1301(c), of the U.S. Code states:
An appropriation in a regular, annual appropriation law may be construed to be permanent
or available continuously only if the appropriation—
(1) is for rivers and harbors, lighthouses, public buildings, or the pay of the Navy and
Marine Corps; or
(2) expressly provides that it is available after the fiscal year covered by the law in which
it appears.
However, House and Senate rules place procedural restrictions on the kinds of provisions that can
be included in appropriations bills.
The general practice of Congress is to separate the consideration of legislation addressing policy
questions and legislation addressing funding questions. House and Senate rules both seek to
preserve this distinction by encouraging a two-step process with regard to discretionary spending,
whereby policy questions are first addressed in one type of legislation (known as authorizing
legislation) and funding questions related to such policies are addressed in another
(appropriations legislation).21
House Rule XXI and Senate Rule XVI both include prohibitions in some circumstances on the
inclusion in appropriations bills of appropriations for purposes not previously authorized by law

20 For example, Section 8055 of the general provisions contained in the Department of Defense Appropriations Act,
2024 (Division A of), allows the chief of the National Guard Bureau to permit the use of certain National Guard
equipment on a reimbursable basis. Subsection (b) of Section 8055 establishes that the amounts collected pursuant to
the use of such equipment will be credited to the funds available for the National Guard Distance Learning Project and
be available “without fiscal year limitation.”
21 For more on the relationship between authorizations and appropriations, see CRS Report R46497, Authorizations and
the Appropriations Process, by James V. Saturno.
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(“unauthorized appropriations”) or provisions changing existing law (“legislating on an
appropriations bill”).
In applying and enforcing these rules, House and Senate precedents both interpret their meaning
to include language that would make budget authority available after the end of a fiscal year
unless it is already allowed in existing law. Absent such an authorization, appropriations that
allow multi-year or no-year availability have been ruled in both chambers to constitute changes to
existing law and thus in violation of congressional rules.22
Rule XXI in the House and Rule XVI in the Senate are not self-enforcing and require a Member
or Senator to raise a point of order on the floor against a bill, provision, or amendment in order
for a ruling to be made on their enforcement.23 In addition, both chambers have procedures for
waiving congressional rules—including Rule XXI in the House and Rule XVI in the Senate—
during the consideration of appropriations measures. Such waivers preclude Members and
Senators from raising points of order against bills, provisions, or amendments that would
otherwise violate the congressional rules that have been waived.
Authorization of Multi-Year and No-Year Appropriations
An authorization may be described as any statutory provision that defines the authority of the
government to act. Authorizing legislation may address, among other matters, the establishment
or continuation of a federal agency, program, project, or activity; certain policies or restrictions;
or organizational or administrative matters.
One key characteristic of discretionary authorizations is that they do not, in and of themselves,
provide funding for the purpose or purposes being authorized. They do, however, authorize
subsequent congressional action to provide appropriations for such purposes and may also include
provisions related to how funds that are subsequently appropriated are to be spent. This includes
authorizing that appropriations for a given purpose may be made available for periods longer than
one fiscal year.
Figure 4 is an example of such an authorization from the National Defense Authorization Act for
Fiscal Year 2024 (P.L. 118-31) providing that appropriated funds for a given purpose may be
made available until expended.

22 For more on House precedents related to multi-year and no-year appropriations, see House Practice: A Guide to the
Rules, Precedents and Procedures of the House, by Charles W. Johnson, John V., chapter 4, §38 and §39 (Washington:
GPO, 2017), pp. 108-109.
For more on Senate precedents related to multi-year and no-year appropriations, see Riddick’s Senate Procedure:
Precedents and Practices, U.S. Congress, Senate, prepared by Floyd M. Riddick and Alan S. Frumin, 101st Cong., 1st
sess., S.Doc. 101-28 (Washington: GPO, 1992), p. 212.
23 For more on points of order in the House, see CRS Report 98-307, Points of Order, Rulings, and Appeals in the
House of Representatives, by Valerie Heitshusen. For more on points of order in the Senate, see CRS Report 98-306,
Points of Order, Rulings, and Appeals in the Senate, by Valerie Heitshusen.
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Figure 4. No-Year Authorization Example
Highlighted Excerpt from the National Defense Authorization Act for Fiscal Year 2024 (P.L. 118-31)

Source: Division C, Title XXXIV, of P.L. 118-31.
An authorization of appropriations does not constitute a requirement that Congress subsequently
provide appropriations for that purpose or that Congress provide appropriations at the amounts
authorized. Authorizations of appropriations can have procedural implications during the
consideration of appropriations legislation, however—as is the case with multi-year and no-year
appropriations. As noted above, authorizing language such as the example shown in Figure 4 is
required under House and Senate rules for multi-year or no-year appropriations to be provided for
a given purpose in an appropriations bill.
Current Practice
It is common practice in the appropriations process for Congress to include multi-year and no-
year funds in regular appropriations bills.24 For instance, each of the 12 regular appropriations
bills for FY2024 (as enacted in Divisions A-F of P.L. 118-42 and Divisions A-F of P.L. 118-47,
respectively) contained both multi-year and no-year appropriations.
In recent practice, Congress has provided for multi-year and no-year availability in various ways
and in multiple contexts. This section provides various selected examples of such practices.
Multiple Periods of Availability for a Single Account
Appropriations accounts are often made up of multiple programs, projects, and activities (PPAs),
and appropriations language for a given account may specify amounts from the total that are to be
allocated to certain PPAs. In doing so, Congress may specify that certain amounts allocated
within an account be made available for different periods.
One common way Congress provides for multiple periods of availability within an account is by
specifying the amounts within the total that will be made available for a different period. Figure 5
is an example of such an appropriation from the Financial Services and General Government
Appropriations Act, 2024 (Division B of P.L. 118-47).

24 On July 5, 2018, the Congressional Budget Office (CBO) sent a letter to the Joint Select Committee on Budget and
Appropriations Reform titled “Period of Availability of Appropriated Funds,” available at https://www.cbo.gov/
publication/54155. The letter stated that, in its analysis of enacted discretionary budget authority for FY2017, CBO
found that 51% was made available for one fiscal year, 19% for two fiscal years, 14% for a definite period spanning
three or more fiscal years, and 15% indefinitely until expended.
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

Figure 5. Multiple Periods of Availability, Specified by Amount
Highlighted Excerpt from the Financial Services and General Government Appropriations Act, 2024
(Division B of P.L. 118-47)

Source: Division B of P.L. 118-47, p. 64.
Notes: This appropriation provides a total annual appropriation of $190.193 mil ion for FY2024. The
appropriation makes up to $55 mil ion of that total available through FY2026 (through September 30, 2026),
making these allocated amounts “three-year funds.”
Another way Congress may provide for multiple periods of availability within an account is by
specifying a percentage of the total that will be made available for a different period. Figure 6 is
an example of such an appropriation from the Military Construction, Veterans Affairs, and
Related Agencies Appropriations Act, 2024 (Division A of P.L. 118-42).
Figure 6. Multiple Periods of Availability, Specified by Percent
Highlighted Excerpt from the Military Construction, Veterans Affairs, and Related Agencies
Appropriations Act, 2024 (Division A of P.L. 118-42)

Source: Division A of P.L. 118-42, p. 19.
Notes: This appropriation provides a total annual appropriation of $480 mil ion for FY2024. The appropriation
makes an amount not to exceed 10% of that total available through FY2025 (through September 30, 2025),
making these allocated amounts “two-year funds.”
Offsetting Collections
Agencies may be authorized to collect federal receipts from various voluntary or business
transactions for certain purposes. These receipts—known as nonrevenue collections—may
include user, regulatory, and other fees; charges; and assessments levied on a class of payors
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Appropriations Duration of Availability: One-Year, Multi-Year, and No-Year Funds

directly making use of, or directly subject to, a governmental service, program, or activity.25 In
some cases, nonrevenue collections may be authorized by law to be credited to an appropriations
account and made available to the agency for obligation without further congressional action.
Such collections—known as offsetting collections—constitute budget authority and are available
to the agency for obligation to carry out the purpose of the account.
Appropriations for certain accounts funded through regular appropriations bills may include
provisions authorizing an agency to make offsetting collections related to that account and for
such collections to be available to the account for obligation. In some cases, the budget authority
generated from these offsetting collections may be made available for obligation for periods
longer than one fiscal year.
Figure 7 is an example of such a provision included in the Commerce, Justice, Science, and
Related Agencies Appropriations Act, 2024 (Division C of P.L. 118-42), making the budget
authority generated from offsetting collections available until expended.
Figure 7. No-Year Offsetting Collections Example
Highlighted Excerpt from the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2024
(Division C of P.L. 118-42)

Source: Division C of P.L. 118-42, p. 100.
Transfers
Current law prohibits transfers—the shifting of budgetary resources from one appropriations
account to another—without explicit authority to do so provided in law.26 Congress provides such
transfer authority in appropriations bills on occasion, and in some cases, these provisions include
language making transferred funds available for longer than one fiscal year.
Figure 8 is an example of a provision both providing transfer authority and making transferred
funds available until expended from the Military Construction, Veterans Affairs, and Related
Agencies Appropriations Act, 2024 (Division A of P.L. 118-42).

25 For more on nonrevenue collections, see CRS Report R47292, Congressional Rules and Practices Concerning User
Fees and Other Nonrevenue Collections in the Federal Budget, by James V. Saturno.
26 For more on transfers, see CRS Report R47600, Transfer and Reprogramming of Appropriations: An Overview, by
Taylor N. Riccard and Dominick A. Fiorentino.
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Figure 8. No-Year Availability of Transferred Funds Example
Highlighted Excerpt from the Military Construction, Veterans Affairs, and Related Agencies
Appropriations Act, 2024 (Division A of P.L. 118-42)

Source: Division A of P.L. 118-42, p. 26.

Author Information

Drew C. Aherne

Analyst on Congress and the Legislative Process

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Congressional Research Service
R48087 · VERSION 1 · NEW
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Jun. 7, 2024

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Topic areas

Legislative Process

National Defense

Appropriations

Report Type: CRS Report

Source: CRSReports.Congress.gov

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