text: Fund the Force
  amendment to each House bill. In this case, the conferees must reach agreement on all points of difference
  between the House and Senate versions before reporting the conference report in agreement to both houses.
  When this occurs, the conferees propose a new conference substitute for the bill as a whole.
  2-7. Usually, the House considers conference reports on appropriations measures first because it
  traditionally considers the measures first. The first house to consider a conference report has the option of
  voting to recommit the report to the conference for further consideration, rejecting the conference report, or
  adopting it. After the first house adopts the conference report, the conference is disbanded--leaving the
  second house, usually the Senate, with the choice of accepting or rejecting the conference report.
  Conference reports cannot be amended in either the House or Senate. If the conference report is rejected, or
  is recommitted by the first house, the conferees negotiate further over the disputed areas of the report. The
  bill cannot be sent to the President until both houses have agreed to the entire text of the bill.
  2-8. After Congress sends the bill to the President, he has 10 days to sign or veto the bill. If the President
  vetoes the bill, he sends it back to Congress. Congress may override the veto by a two-thirds vote in both
  houses. If Congress successfully overrides the veto, the bill becomes law. If Congress is unsuccessful, the
  bill dies.
  2-9. In instances when Congress and the President do not complete passage of the regular appropriations
  acts prior to the beginning of the new fiscal year, Congress will pass a continuing resolution to fund current
  government operations beyond 1 October of the new fiscal year. A continuing resolution (CR) is an
  appropriation act that provides budget authority for federal agencies, such as the Defense Department, to
  continue operation in the absence of a regular appropriation act.
  2-10. A funding gap results when neither an appropriation act nor a CR exists and current budget authority
  expires at the end of the fiscal year. Operations during a funding gap are considerably limited and
  operational effectiveness significantly hampered. Financial managers must refer to the CR to determine
  exact authority authorized for that particular CR time frame.
  ADMINISTRATIVE CONTROL AND DISTRIBUTION OF FUNDS
  2-11. Section 1514(a) of title 31, United States Code requires DOD components, to include the Department
  of the Army, to establish and maintain effective controls over appropriations and other funds. By law and
  regulation, each DOD component must design systems for administrative control of funds so that formal
  administrative subdivisions of funds are placed at the highest practical organizational level consistent with
  effective and efficient management. Additionally, each component shall restrict the use of limitations on
  available funds to those necessary to comply with statutory provisions in keeping with the appropriate
  DOD Authorization or Appropriation Act. No DOD official may authorize or create any obligation or make
  any expenditure in excess of the amount provided for by law. Department of Defense Financial
  Management Regulation (DODFMR) Vol. 14, Administrative Control of Funds and Anti-Deficiency Act
  Violations, lists other regulatory stipulations such as rules for delegation of authority, administrative control
  systems and statutory limitations and duties of DOD officials. Within this process of controlling funds,
  funds are distributed either formally (formal subdivision of funds) or informally (informal subdivision of
  funds) from higher level organizations to lower level organizations within the executive branch and the
  OUSD(C). Enterprise Funds Distribution (EFD) and GFEBS are the official funds control management
  systems for DOD.
  2-12. Formal subdivisions occur when appropriations are subdivided by the executive branch departments
  and agencies. These formal divisions are referred to as apportionments, allocations, and allotments.
  Exceeding a formal subdivision of funds violates the Anti-Deficiency Act (ADA) 31 U.S.C. § 1517(a)(2).
  An apportionment or reapportionment is a distribution made by the Office of Management and Budget
  (OMB) of amounts available for obligation in an appropriation or fund account. Apportionments and
  reapportionments by the OMB are required before funds may be obligated, except in certain instances as
  specified in OMB Circular No. A-11. The distribution of apportionments is part of an overall financial plan
  for the year that is based on a forecast of obligations to be incurred within an appropriation. The
  apportioned amount is in response to a service department’s request. Apportionments divide amounts
  available for obligation by specific time periods (usually quarters), activities, projects, objects, or by
  combinations of these categories.