Certified Government Financial Manager (CGFM) Practice Exam 2025 - Free CGFM Practice Questions and Study Guide

Reprogramming in government budgeting refers to the process where the executive branch seeks the approval of the legislative branch to reallocate or move existing funds from one purpose or project to another within the government's budget. This is often necessary when circumstances change or when the originally allocated funds are no longer adequate for their intended purpose. By requesting legislative approval, the executive branch maintains accountability and ensures that the reallocation aligns with statutory budgetary frameworks and legislative intent.

In this context, the focus is on maintaining effective communication and collaboration between branches of government, as this process helps to adapt financial resources to meet emerging needs while preserving the checks and balances inherent in government operations. Reprogramming is thus essential for fiscal flexibility without compromising oversight and accountability.