Unauthorized Appropriations and Expiring Authorizations (Appropriations). “As required, the Congressional Budget Office (CBO) reports each January to the Congress on the following:

• All programs and activities funded for the current fiscal year for which authorizations of appropriations have expired, and
• All programs and activities for which authorizations of appropriations will expire during the current fiscal year.
• That requirement is specified in section 202(e)(3) of the Congressional Budget and Impoundment Control Act of 1974. The purpose of that provision is “to help Congress use the early months of the year to adopt authorizing legislation that must be in place before the regular appropriation bills can be considered.”