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A Glossary of Terms Used in the Federal Budget Process (Exposure Draft) (Superseded by GAO-05-734SP)

AFMD-2.1.1 Published: Jan 01, 1993. Publicly Released: Jan 01, 1993.
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Highlights

This publication has been superseded by GAO-05-734SP, A Glossary of Terms Used in the Federal Budget Process, September 2005. GAO provided a glossary of standard terminology, definitions, classifications, and codes for federal fiscal, budgetary, and program-related information as a standard reference for use by Congress, federal agencies, and others interested in the federal budget-making process. This edition includes a discussion of the Balanced Budget and Emergency Deficit Control Act of 1985 and terms included in the Budget Enforcement Act of 1990.

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Accounting systemsAllocation (Government accounting)AppropriationsBudget administrationBudget functionsBudgetingEconomic policiesFederal fundsFunds managementBudget authority