[20030613]98-405GOV_支出渠道：联邦支出阶段.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebBudget AuthorityOutlaysObligationsFigure 1. The Spending PipelineOrder Code 98-405 GOVUpdated June 13, 2003The Spending Pipeline:Stages of Federal SpendingBill Heniff Jr.Analyst in American National GovernmentGovernment and Finance DivisionFederal government spending involves a multi-step process in which budgetauthority is enacted and obligated, and outlays are generated. Budget authority is enactedin law; it provides federal agencies the legal basis to incur obligations. Obligations,which reflect such activities as employing personnel, entering into contracts, andsubmitting purchase orders, establish financial liabilities of the federal government.Outlays are payments that liquidate these obligations. This multi-step process can beillustrated as a spending pipeline (see Figure 1). For more information on budgetprocess, see http:/www.crs.gov/products/guides/guidehome.shtml.Budget authority, which is provided in appropriations acts and direct spendinglegislation, establishes the specific amounts made available for obligation. In someinstances, however, budget authority is indefi