This report is a guide to one of the regular appropriations bills that Congress considers each year.

This report provides information on the main components of across-the-board rescissions and recent practices since FY2008. The annual appropriations process reqires an agreement on the level of funding for individual items or accounts but also with regard to the total amount of discretionary budget authority that will be provided for that fiscal year. If that agreed-upon amount requires a reduction in budget authority and sufficient reductions are not associated with individual programs, an alternative method to reduce that amount is an "across-the-board rescission."