Appropriation is, in government, the provision of funds (either through an annual appropriations act or a permanent law) which allow government agencies to spend money for specified purposes.
In the Federal Government, the formal federal spending process consists of two sequential steps: authorization and then appropriation.[1] At the state and local levels, the two steps are usually combined when the annual budget is passed as it also serves as the appropriation act; though supplemental appropriations are often made throughout the fiscal year to cover unexpected expenditures.