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For budgetary purposes, intelligence spending is divided between the National Intelligence Program (NIP) (formerly the National Foreign Intelligence Program (NFIP)), Tactical Intelligence and Related Activities (TIARA) (also known as intelligence-related activities), which covers programs supporting the operating units of the armed services, and the Joint Military Intelligence Program (JMIP), which covers programs, not-necessarily tactical, that are of primary concern to the Defense Department.

Only a small part of the intelligence budget is made public; the bulk of the overall intelligence spending is contained within the DoD budget. Spending for most intelligence programs is described in classified annexes to intelligence and national defense authorization and appropriations legislation. Members of Congress all have access to these annexes, but must make special arrangements to read them.

Jurisdiction over intelligence programs is somewhat different in the House and the Senate. The Senate Intelligence Committee has jurisdiction only over the NIP but not JMIP and TIARA, whereas the House Intelligence Committee has jurisdiction over all three sets of programs. The preponderance of intelligence spending is accomplished by intelligence agencies within DoD and thus in both chambers the armed services committees are involved in the oversight process.

Other oversight committees are responsible for intelligence agencies that are part of departments other than DoD. Most appropriations for intelligence activities are included in national defense appropriations acts, including funds for the CIA, DIA, NSA, the NRO, and NGA. Other appropriations measures include funds for the intelligence offices of the State Department, the FBI, and the Department of Homeland Security. In the past, defense appropriations subcommittees have funded the intelligence activities of CIA and the DoD agencies (although funds for CIA have been included in defense appropriations acts, these monies are transferred directly).

Intelligence budgeting issues were at the center of the debate on intelligence reform legislation in 2004. On one hand, there was determination to make the new Director of National Intelligence (DNI) responsible for developing and determining the annual National Intelligence Program budget (which is separate from the JMIP and TIARA budgets that are prepared by the Secretary of Defense). The goal was to ensure a unity of effort that arguably has not previously existed and that may have complicated efforts to monitor terrorist activities. On the other hand, the intelligence efforts within the National Intelligence Program include those of major components of the Defense Department, including NSA, the NRO, and NGA, that are closely related to other military activities.

Some Members thus argued that even the National Intelligence Program should not be considered apart from the Defense budget. After considerable debate, the final version of the Intelligence Reform Act provides broad budgetary authorities to the DNI, but requires the President to issue guidelines to ensure that the DNI exercises the authorities provided by the statute "in a manner that respects and does not abrogate the statutory responsibilities of the heads of the Office of Management and Budget and Cabinet departments."