GAO Glossary of Terms and Definitions (September 2005)

Line Item

In executive budgeting, a particular expenditure, such as program, subprogram, or object class. For purposes of the concurrent budget resolution, it usually refers to assumptions about particular programs or accounts implicit but not explicit in the budget resolution. In appropriation acts, it usually refers to an individual account or part of an account for which a specific amount is available. (See also Line Item Veto; Obligated Balance under Obligational Authority; Appropriation Rider.)

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