Unforeseen requirements, changes in operating conditions, price estimate revisions, wage rate adjustments, etc. can wreak much havoc among authorized Defense budgets. And in today's environment of shrinking budgets, options are limited. Reprogramming is one response to these contingencies. According to section 073301 of the Navy Financial Management Policy Manual, reprogramming "encompasses changes in the application of financial resources from the purposes originally contemplated and budgeted for."

The following items require prior approval of the Congressional committees, regardless of the amount:

• Increase in the procurement of a major end item (e.g., missile, naval vessel, torpedo, among others)


• A change in a special interest item of the Congressional committees


• Transfers between appropriations (so long as the action is in national interest for a higher priority item and it is NOT for an item that Congress has already denied)