Please use this identifier to cite or link to this item: https://dair.nps.edu/handle/123456789/4036
Title: A Glossary of Terms Used in the Federal Budget Process
Authors: United States Government Accountability Office
Keywords: Budget
Federal Budget Process
Appropriation Account
Account
General Fund Accounts
Intragovernmental Fund Accounts
Revolving Fund Account
Special Fund Accounts
Trust Fund Expenditure Account
Trust Fund Receipt Account
Trust Revolving Fund Account
Clearing Accounts
Deposit Fund Accounts
Foreign Currency Fund Accounts
Suspense Accounts
Transfer Appropriation Accounts
Accrual Accounting
Advance Appropriation
Advance Funding
Advance Payment
Allocation
Allotment
Antideficiency Act
Apportionment
Appropriation Act
Deficit Control Act
Congressional Budget Offices
Budget
Budget Enforcement Act
Congressional Budget Act
Consumer Price Index
Debt
Earmarking
Federal Accounting Standards Advisory Board
Fasab
Federal Financing Bank
Gross Domestic Product
Gross National Product
Performance Budgeting
Rescission
Seigniorage
Standard General Ledger
Tax
Federal Budget
Tracking Funds
Functional Classification System
Issue Date: 1-Sep-2005
Publisher: United States Government Accountability Office
Citation: Unlimited Distribution
Series/Report no.: Budget
SEC809-RSC-05-0035
Abstract: This glossary is a basic reference document for the Congress, federal agencies, and others interested in the federal budget-making process. Like previous editions, this revision emphasizes budget terms, but relevant economic and accounting terms are also defined to help the user appreciate the dynamics of the budget process and its relationship to other key activities (e.g., financial reporting). It also distinguishes between any differences in budgetary and nonbudgetary meanings of terms.
URI: https://dair.nps.edu/handle/123456789/4036
Appears in Collections:Section 809 Panel: Reports, Recommendations & Resource Library

Files in This Item:
File SizeFormat 
SEC809-RSC-05-0035.pdf4.86 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.