From the Introduction: "This report examines trends in the timing and size of homeland security appropriations measures. The Department of Homeland Security (DHS) was officially established on January 24, 2003. Just over a week later, on February 3, 2003, the Administration made its first annual appropriations request for the new department. Transfers of most of the department's personnel and resources from their existing agencies to DHS occurred March 1, 2003, and on April 16, the department received its first supplemental appropriations. March 1, 2003, fell in the middle of fiscal year 2003 (FY2003). It was not the end of a fiscal quarter. It was not even the end of a pay period for the employees transferred to the department. Despite these managerial complications, resources and employees were transferred to the control of the department and their work continued without interruption in the face of the perceived terror threat against the United States. Thus, since the department did receive appropriations and operate in FY2003, tracking the size and timing of annual appropriations for the Department of Homeland Security begins with its first annual appropriations cycle, covering FY2004."
CRS Report for Congress, R44048
Federation of American Scientists: http://www.fas.org/sgp/crs/index.html