These terms describe the timing of budget authority. In recent years Congress has used features like advance appropriations to manipulate the timing of new budget authority and, thus, conform to the budget caps. The following table lists the terms that affect the timing of budget authority, together with sample statutory language. Unless an appropriations act expressly provides otherwise, this is the normal period of availability. It provides Congress with control over annual spending rates.
Helps provide certainty for projects and activities extending into future years.
You can incur obligations against it indefinitely. Helps provide certainty for projects and activities extending indefinitely into future years. Advance appropriations BA that does not become available until one year or more beyond the fiscal year for which the appropriations act is passed. Delayed obligations This term is not part of the official OMB lexicon, but appropriators use it to refer to forward funding that is substantially delayed, e.g., up to the final days of the fiscal year. Reconciliation You need a running start to define reconciliation in plain language.