"This report presents an analysis of the discretionary appropriations for the Department of Homeland Security (DHS) for fiscal year 2014 (FY2014). It compares unsequestered enacted FY2013 appropriations for DHS, the President's request for FY2014 funding for DHS, and the appropriations legislation crafted in response to that request. The first portion of this report provides an overview and historical context for reviewing DHS appropriations, highlighting various aspects including the comparative size of DHS components, the amount of non-appropriated funding the department receives, and trends in the timing and size of the department's appropriations legislation. The second portion of the report outlines the legislative chronology of major events in funding the department for FY2014. The third portion of the report provides detailed information on DHS appropriations, broken down by component, with discussing of associated policy issues. Discussion of appropriations legislation involves a variety of unique budgetary concepts. Appendix A to this report explains a variety of these concepts, including budget authority, obligations, outlays, discretionary and mandatory spending, offsetting collections, allocations, and adjustments to the discretionary spending caps under the Budget Control Act. This report pays particular attention to discretionary funding amounts. The report does not provide in-depth analysis of specific issues related to mandatory funding--such as retirement pay--nor does the report systematically track any other legislation related to the authorization or amendment of DHS programs, activities, or fee revenues."
CRS Report for Congress, R43147