DOD Transfer and Reprogramming Authorities: Background, Status, and Issues for Congress [June 17, 2020]   [open pdf - 2MB]

From the Introduction: "This report provides information and analysis on DOD transfer and reprogramming authorities, as well as reprogramming actions. This report does not cover functional transfers--that is, funding realignments to reflect a transfer of function, responsibility, or duty from one major command to another within a military department or defense agency."