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 | Size | Format | |
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SEC809-RSC-05-0035.pdf | 4.86 MB | Adobe PDF | View/Open |
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