When can funds be reprogrammed under obligation legislation?

Funds can be reprogrammed under obligation legislation when authorized by the agency’s budget office and within statutory limits. This means that there are established rules and procedures governing the reprogramming process to ensure that funds are utilized efficiently and in accordance with legal requirements. Each agency has its own budget office that oversees financial operations and determines whether a reprogramming request meets these criteria.

Reprogramming typically involves transferring funds from one account or activity to another within the constraints of the overall budget approved by Congress. This process requires adherence to statutory limits that prevent excess reallocation that could disrupt the agency's planned activities or violate fiscal regulations. The necessary authorization ensures accountability, as it allows the budget office to review and approve requests based on financial needs and priorities.

The other choices suggest unlimited reprogramming flexibility or unnecessary constraints, which do not align with standard financial governance practices in federal funding. Reprogramming without any restrictions could lead to misuse of funds, while requiring congressional approval or limiting actions only to the end of the fiscal year would not accurately reflect the operational flexibility agencies have, provided they stay within set regulations.