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ADVANCE APPROPRIATIONS, ADVANCE FUNDING, AND FORWARD FUNDING
I. An advance appropriation is one made to become available one fiscal year or more beyond the fiscal year for which
the appropriation act is passed. Advance appropriations in
fiscal year 2002 appropriations acts will become available for
programs in 2003 or beyond. Since these appropriations are
not available until after fiscal year 2002, the amounts will
not be included in fiscal year 2002 budget totals, but will
be reflected in the budget totals for the fiscal year for which
they are requested.
The Congressional Budget Act of 1974 (31 U.S.C.
1105(a)(17)) requires inclusion in the budget of ‘‘information
on estimates of appropriations for the fiscal year following
the fiscal year for which the budget is submitted for grants,
contracts, and other payments under each program for which
there is an authorization of appropriations for that following
fiscal year when the appropriations are authorized to be included in an appropriation law for the fiscal year before the
fiscal year in which the appropriation is to be available for
obligation.’’ In fulfillment of this requirement, the table below
lists those accounts authorized to receive, in fiscal year 2002,
advance appropriations for fiscal year 2003 and beyond and
cites the authorizing statute. Part A shows the amounts of
advance appropriations included in the 2002 Budget.
The Administration proposes to reverse the misleading
budget practice of using advance appropriations simply to
avoid spending limitations (see A Blueprint for New Beginnings, p. 173). Accordingly, for the accounts listed in part
B of the table below, the amount requested to be appropriated
for 2002 is sufficient to provide normal funding and no advance appropriation for 2003 is requested.
Part C of the table completes OMB’s statutory requirements
by providing a listing of accounts for which advance appropriations are authorized but not requested in the 2002 Budget.
A. Accounts for which advance appropriations are included in the
2002 Budget:
Department of Health and Human Services:
Grants to States for medicaid (42 U.S.C. 1396): $46,602 million for 2003
Payments to States for child support enforcement and family
support programs (24 U.S.C. Ch. 9): $1,100 million for
2003
Payments to States for foster care and adoption assistance
(P.L. 96-272): $1,754 million for 2003
Social Security Administration:
Special benefits for disabled coal miners (30 U.S.C. 921):
$108 million for 2003
Supplemental security income program (42 U.S.C. 1381):
$10,790 million for 2003
B. Accounts for which 2002 advance appropriations were provided,
but for which no 2003 advance appropriations are requested:
Department of Education (20 U.S.C. 1223 and 29 U.S.C. 703):
Education for the disadvantaged
School improvement programs
Reading excellence
Special education
Vocational and adult education
Department of Energy:
Elk Hills school lands fund (P.L. 104–106)
Department of Health and Human Services:
Children and families services programs (42 U.S.C. 9834)
Health resources and services (P.L. 106–113)
Department of Housing and Urban Development:
Housing certificate fund (42 U.S.C. 1437f)
Department of Labor:
Training and employment services (29 U.S.C. 2801 et seq.)

Postal Service:
Payment to the Postal Service fund (39 U.S.C. 2401)
C. Accounts authorized to receive advance appropriations but for
which none are requested in the 2002 Budget:
Department of Agriculture:
Food program administration (42 U.S.C. 1752)
Child nutrition programs (42 U.S.C. 1752)
Department of Education (20 U.S.C. 1223 and 29 U.S.C. 703): 1
Education for the disadvantaged
Impact aid
School improvement programs
Indian education
Bilingual and immigrant education
American Printing House for the Blind
National Technical Institute for the Deaf
Gallaudet University
Special education
Rehabilitation services and disability research
Student financial assistance
Vocational and adult education
Federal family education loans
Federal direct student loan program
Higher education
Higher education facilities loans
College housing and academic facilities loans
Howard University
Historically black college and university capital financing
program
Education research, statistics, and improvement
1 These statutes erroneously refer to ‘‘advance funding.’’ Since these statutes describe
and clearly intend to provide advance appropriations, the affected accounts are listed here.

II. Advance funding is budget authority that is to be
charged to the appropriation in the succeeding year but which
authorizes obligations to be incurred in the last quarter of
the fiscal year if necessary to meet higher than anticipated
benefit payments in excess of the specific amount appropriated for the year. When such budget authority is used,
an adjustment is made to increase the budget authority for
the fiscal year in which it is used and to reduce the budget
authority of the succeeding fiscal year. Essentially, this is
a device for avoiding supplemental requests late in the fiscal
year for certain programs, should the appropriations for the
current year prove to be low. The table below lists those
accounts for which advance funding authority is requested
in the 2002 Budget.
Department of Labor:
Special benefits
Federal unemployment benefits and allowances
Department of Veterans Affairs:
Veterans insurance and indemnities
Compensation and pensions
Readjustment benefits

III. Forward funding is budget authority that is made available for obligation beginning in the last quarter of the fiscal
year for the financing of ongoing grant programs during the
next succeeding fiscal year. The budget authority for such
programs is included in the budget totals for the year in
which it is appropriated. This device is often used for education programs, so that grants can be made on a school
year basis. The language providing forward funding for education programs will specify that amounts appropriated, in
most but not all cases, will not be available until some time
into the year of the appropriation (e.g., July 1, 2002) and
in most cases will specify that such amounts will remain
available until the end of the succeeding fiscal year. In other
cases (e.g., Federal Pell grants), the funds become available
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THE BUDGET FOR FISCAL YEAR 2002

on October 1st but are not normally obligated until July 1st
or later and are available for obligation for an additional
year. The table below lists those accounts for which forward
funding exists or is requested in whole or in part in the
2002 Budget.
Department of Education:
Education for the disadvantaged
School improvement programs
Special education
Vocational and adult education
Student financial assistance
Educational research, statistics, and improvement
Department of the Interior:
Operation of Indian programs

In the training and employment area, forward funding for
youth training grant programs provides appropriations for a

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program year that starts on April 1st of the fiscal year of
the appropriation. Financing extends through June 30th of
the following fiscal year. For most other training and employment programs, forward funding provides appropriations for
a program year that starts on July 1st of the fiscal year
of the appropriation. Financing extends through June 30th
of the following fiscal year. Program years are authorized
for training programs under the Workforce Investment Act
and operation of the State Employment Service under section
6 of the Wagner-Peyser Act. The table below lists accounts
for which forward funding is requested in the 2002 Budget.
Department of Labor:
Training and employment services
State unemployment insurance and employment service operations

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