Although budget authority for discretionary federal outlays is established annually through the budgeting process, Congress enacts supplemental appropriations bills outside of the budget cycle. Attempts to offset supplemental spending by enacting coincident rescisions (downward revisions of budgeted monies for specified agencies or programs) were made throughout the 1990s, but only in 1995 was supplemental spending completely offset by rescisions.
Suggested citation: "Supplemental Appropriations," Federal Reserve Bank of Cleveland, Economic Trends, no. 01-05, pp. 13, 05.01.2001.