A reprogramming is a change in the application of funds. The reprogramming could also be a transfer if it involves the movement of funds from one appropriation to another or between legal subdivisions within an appropriation. A transfer cannot be performed without statutory authority. A summary of the reprogramming/transfer process can be found here. A complete discussion of this process can be found in the DoD Financial Management Regulation, Volume 3, Chapter 6.
All documents are in PDF format
Report on Balances Carried Forward by the DoD at the End of FY 2012
Budget Execution Flexibility Tutorial
Report of Programs (DD 1416)
Department of Defense Report on the Joint Committee Sequestration for Fiscal Year 2013
Operations and maintenance (O&M) Budget Execution Reports