Accounting Guide:

Basic Topics Relating to Appropriations and Reimbursables

AFMD-PPM-2.1: Published: Sep 1, 1990. Publicly Released: Sep 1, 1990.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

GAO presented a guide for use by federal operations and systems accountants to facilitate understanding of budgetary and proprietary accounting for operating appropriations and reimbursable work under interagency agreements. GAO provided information on: (1) appropriations other than basic operating appropriations; (2) situations in which less than the full amount of an operating appropriation is apportioned; (3) internal dispersions of allotment authority through more than one organizational level; (4) unobligated, unspent appropriations which do not expire at fiscal year-end; (5) government equity in fixed assets; (6) dispositions of fixed assets; (7) unfunded expenses; (8) profits on reimbursable work; (9) revolving and trust funds; and (10) such deposit accounts as those for the withholding and payment of payroll taxes.

Oct 19, 2020

Jun 22, 2020

Apr 14, 2020

Feb 14, 2020

Feb 10, 2020

Sep 9, 2019

Apr 10, 2019

  • employment icon, source: GAO

    Priority Open Recommendations:

    Department of Labor
    GAO-19-395SP: Published: Apr 3, 2019. Publicly Released: Apr 10, 2019.

Apr 9, 2019

Apr 8, 2019

Mar 28, 2019

Looking for more? Browse all our products here