Appropriation involves the creation of the legal basis for government programs.

Appropriation involves the creation of the legal basis for government programs is a FALSE statement.

Explanation:

The process of budgeting is largely divided into two distinct operations. These operations are known as 'authorization' and 'appropriation'. During budgeting, the operation of 'authorization' is carried out first. This operation consists of the development of the legal foundation of the programs to be carried out by the government. The operation of 'appropriation' is concerned with the allocation of funds for the authorized programs of the government.