Slide 52 of 84
The execution phase is primarily an executive branch function although appropriations are made to the legislature and to the judiciary. The process is one of spending the appropriation authorizations and operating programs.
During the execution phase the legislature may modify the budget through supplemental appropriations, which legally have the same form as the regular appropriations, an act. Sometimes supplemental appropriations are negative. This is a way to rearrange funds and maintain overall fiscal balance when there is some spending authorization in one department that isn't going to be used and a positive appropriation is needed in another department. Within a department, where one program has more authorization than is needed or is a lower priority than another, spending authorization can be transferred from one program to another. The appropriations committees have the authority to make such transfers.