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Lapse in Appropriations

Please note that a lapse in appropriations has caused GAO to shut down its operations. Therefore, GAO will not be able to publish reports or otherwise update this website until GAO resumes operations. In addition, the vast majority of GAO personnel are not permitted to work. Consequently, calls or emails to agency personnel may not be returned until GAO resumes operations. For details on how the bid protest process will be handled during the shutdown, please see the legal decisions page. For information related to the GAO Personnel Appeals Board (PAB), please see the PAB webpage.

Appropriations Law

GAO issues legal opinions and decisions to Congress and federal agencies on the use of, and accountability for, public funds, including ruling on potential violations of the Antideficiency Act. This section includes appropriations law opinions and decisions, as well as GAO’s Red Book (Principles of Federal Appropriations Law), information on our appropriations law training, and more.

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Additional Resources

GAO's Federal Budget Glossary fulfills part of GAO’s responsibility to publish standard terms, definitions, and classifications for the government’s fiscal, budget, and program information.

We are currently updating the Federal Budget Glossary. To provide feedback on the glossary or suggest potential changes, please email budgetglossary@gao.gov.

Title 7 of GAO's Policy and Procedures Manual for Guidance of Federal Agencies manual is related to the development, installation, and operation of an agency’s fiscal procedures in its financial management system.

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