GAO Glossary of Terms and Definitions (September 2005)

Identification Code

Each appropriation or fund account in the President’s budget carries an 11-digit code that identifies (1) the agency, (2) the account, (3) the nature or timing of the transmittal to Congress (for example, regular budget cycle or supplemental), (4) the type of fund, and (5) the account’s functional and subfunctional classifications. (For a detailed explanation of the account identification code, see app. V.)

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