| − | The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: [[authorization]] and then appropriation. | + | The provision of funds, through an annual appropriations [[act]] or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: [[authorization]] and then appropriation.<ref>[http://www.senate.gov/reference/glossary_term/appropriation.htm] US Senate Reference</ref> |