text: Chapter 2
  Fund the Force
  The Army cannot operate without funding. Funding the force constitutes one of
  Financial Management’s core competencies and contributes to the Army’s role in our
  nation’s defense. Commanders leading formations at all levels of war are responsible
  for the appropriate allocation and use of scarce resources, to include funding, in the
  accomplishment of their assigned missions. Fund the force is the critical capability
  within the Financial Management (FM) core competencies, which matches legal and
  appropriate sources of funds with thoroughly vetted and valid requirements. Fund the
  force provides flexibility through methods to augment, and in some cases, lead the
  effort in obtaining the effects the commander is trying to achieve.
  Providing funding support is a complex endeavor and requires financial managers at
  every level to leverage multiple appropriations, some of which were provided
  initially for peacetime support, along with appropriations that are newly created by
  Congress specifically for an operation. In order to successfully fund the force,
  commanders and financial managers alike need a thorough understanding of the
  statutes and regulations that govern the use of appropriated and non-appropriated
  funding. The financial manager must have an understanding of the flow of funds
  from Congress to the unit level, the appropriations/authorization process and the
  administrative control of funds. The financial manager must work closely with the
  fiscal lawyer to ensure compliance with fiscal requirements established by law. This
  chapter discusses the appropriation and authorization process, fiscal law, and funds
  management support at the strategic, operational and tactical levels.
  SECTION I – APPROPRIATIONS/AUTHORIZATION PROCESS
  2-1. Congress exercises the power granted to it under the Constitution, which states, “No money shall be
  drawn from the Treasury, but in Consequence of Appropriations made by Law.” The power to appropriate
  is a legislative power. Congress has further exercised this legislative power by setting legal limits on U.S.
  government officials.
  Example: A U.S. government official may not commit the government to spend more than the
  amount appropriated by law and may not make such obligations before an appropriation funding
  those activities becomes law, unless such action is statutorily authorized. An appropriation may
  be used only for the programs and activities for which Congress made the appropriation, except
  as otherwise provided by law. Violation of the appropriation and authorization statutes could
  result in administrative and/or criminal sanctions.
  2-2. The President has an important role in the appropriations process by virtue of his constitutional
  power to approve or veto entire measures, unless Congress overrides a veto. The President also has
  influence, in part, because of various duties imposed by statute, such as submitting an annual budget to
  Congress.
  2-3. As depicted in figure 2-1 in page 2-2, the President initiates the appropriations process by submitting
  the President’s Budget for the upcoming fiscal year to Congress. The President is required to submit the
  annual President’s Budget on or before the first Monday in February. The President recommends spending