From the Introduction: "This report describes and analyzes the FY2022 annual appropriations for the Department of Homeland Security (DHS). It compares the enacted FY2021 appropriations for DHS, the Joseph R. Biden Jr. Administration's FY2022 budget request, and the appropriations measures developed by Congress in response. The report identifies additional informational resources, reports, and products on DHS appropriations that provide context for the discussion. [...] This is one of a suite of CRS [Congressional Research Service] reports on homeland security appropriations that track legislative action and congressional issues related to DHS appropriations, with particular attention paid to discretionary funding amounts. These reports do not provide in-depth analysis of specific issues related to mandatory funding--such as retirement pay--nor do they systematically follow other legislation related to the authorizing or amending of DHS programs, activities, or fee revenues. Discussion of appropriations legislation involves multiple specialized budgetary concepts. Appendix A [hyperlink] to this report explains several of these concepts, including budget authority, obligations, outlays, discretionary and mandatory spending, offsetting collections, allocations, and adjustments to the discretionary allocations."
CRS Report for Congress, R47005
Congressional Research Service: https://crsreports.congress.gov/