One thing, maybe to clarify, is that right now, the appropriations are the authority to use public funds, so cash. An appropriation that is accrual-based is giving the authority to use public resources. As Stephenie mentioned, it's granting a bigger authority in some ways and tying it to, for example, an income statement of a department that has revenues, expenses, and outcomes that are supposed to happen as a result of getting those revenues and incurring those expenses.
The appropriation is permission to use those resources for that reason to get those results. It's a linked process all the way along. If you're focusing only on how much money am I going to give them, the government as a whole isn't scrutinizing the use of all public resources.