Below Threshold Reprogramming (BTR) authority for all appropriations is base-lined in the "DD 1414 Base for Reprogramming Actions" Report. The DD 1414 is prepared by OUSD(C), in conjunction with the Services, and is submitted to Congress.
The website for the current DD 1414 Base for Reprogramming Actions is:
Note that two "standard footnotes" commonly appear on items in most of the appropriations. These are:
1/ One of the congressional reports specifically provided funds for this item using the phrases "only for" or "only to," or the item appears in one of the project level tables. Congressional prior approval is required before decreasing funds on this program.
2/ This effort was specifically reduced by one or more of the congressional committees. Below Threshold Reprogramming (BTR) authority cannot be used to restore specific congressional reductions.
In addition to "standard footnotes" there are customized footnotes that vary depending on congressional language and DoD reprogramming policy.
In every case, a footnote on 1414 line is the authoritative guidance for the item footnoted.
Thus, the action officer should consult their Comptroller organization to determine if the line item in question has a footnote on the DD 1414, and, if there is a footnote, comply with the footnote guidance.