GAO Glossary of Terms and Definitions (September 2005)

Spending Committee

A standing committee of the House or Senate with jurisdiction over legislation permitting the obligation of funds. The House and Senate Appropriations Committees are spending committees for discretionary programs. For other programs, the authorizing legislation itself permits the obligation of funds (backdoor authority). In that case, the authorizing committees are the spending committees. (See also Authorizing Committee; Backdoor Authority/Backdoor Spending.)

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