agencies general authority to sell federal personal property and use the proceeds to replace similar property during the same fiscal year or the next one, like a used car trade-in. The Miscellaneous Receipts Act mandates that funds received by the US Government must be deposited in the miscellaneous receipts account at the US Treasury unless a specific exemption was authorized by Congress. The Miscellaneous Receipts Act prevents the Executive Branch from financing itself except as specifically authorized by Congress. 40 USC 181(c) thus is necessary to ensure a command that essentially trades or sells items, frequently information technology (IT) equipment, can retain the receipts from the trade-in or sale and apply them to the acquisition of replacement items. Acquisition process Generally, federal acquisitions begin with identification of a requirement by a specific Federal activity. A basic idea of what is needed and the problem statement are prepared and the requiring activity meets with an acquisition command having a Contracting Officer with an appropriate warrant issued by a specific acquisition activity. A contracting agency has the discretion to determine its own needs and the best method to accommodate them. Military acquisitions Procurements by military agencies have several unique aspects to their acquisition process compared to procurement by non-military agencies. The overall process is guided by the Adaptive Acquisition Framework which can be used for acquiring products, services, and software on anything from an "Urgent Needs" basis to a Middle Tier of Acquisition to a Major Capability Acquisition. These procurement needs may are filled by acquisition programs, one of which is a Program of Record. Urgent needs The GAO raised concerns in 2011 regarding urgent needs' complex and uncoordinated acquisition processes, noting that Programs of Record A Program of Record is a procurement program which is "a directed, funded effort that provides a new, improved, or continuing materiel, weapon, or information system or service capability in response to an approved need". A Program of Record requires certain documentation (eg. Acquisition Program Baseline (APB), acquisition strategies, Selected Acquisition Reports (SAR), etc.) and is recorded in the Future Year's Defense Program (FYDP) or can be updated from the previous year's FYDP. Prime government contractors bid to secure contracts to fulfill these Programs of Record. The term "Program of Record" originates from these programs being recorded in the budget as "line item record[s]", hence the name. However, not all procurement programs are programs of record.