Government Accountability Office

A

Account

Account in the President’s Budget: Expenditure/Appropriation and Receipt Accounts Classified by Fund Types

Accounts for Purposes Other Than Budget Presentation

Accounts Listed in the Standard General Ledger

Accounts Payable

Accounts Receivable

Accrual Accounting

Administrative Division or Subdivision of Funds

Advance Appropriation

Antideficiency Act Violation

Apportionment

Appropriated Entitlement

Authorizing Committee

Authorizing Legislation

B

Backdoor Authority/Backdoor Spending

Balanced Budget

Balanced Budget and Emergency Deficit Control Act of 1985

Balanced Budget and Emergency Deficit Control Reaffirmation Act of 1987

Baseline

Bases of Budgeting

Biennial Budgeting

Benefit-Cost Analysis (Economics Term)

Budget and Accounting Act of 1921

Budget Authority

Budget Enforcement Act (BEA)

Budget Estimates

Budget of the U.S. Government

C

Chained Dollars (Economics Term)

Chain Price Indexes (Economics Term)

Closed (Canceled) Account

Collections

Combined Statement of Receipts, Outlays, and Balances of the United States Government

Committee Allocation

Comparative Statement of New Budget Authority

Concurrent Resolution on the Budget

Congressional Budget Act

Congressional Budget and Impoundment Control Act of 1974

Consolidated Budget

Consolidated Financial Statement

Constant Dollars (Economics Term)

Consumer Price Index (CPI) (Economics Term)

Contingent Liability

Continuing Appropriation/Continuing Resolution (often referred to simply as “CR”)

Cost

Cost-Benefit Analysis (Economics Term)

Cost Estimates

Countercyclical Policy (Economics Term)

Credit, Credit Reform

Current Dollar (Economics Term)

Current Level Estimate

Current Rate

Current Services Estimates

Current Year

Cyclical Surplus/Deficit (Economics Term)

Cyclically Adjusted Surplus or Deficit (Economics Term)

D

Daily Treasury Statement (DTS)

Debt, Federal

Debt Service

Deeming Resolution

Deferral of Budget Authority

Deficiency Apportionment

Deficiency Appropriation

Deficit

Deflation (Economics Term)

Deflator (Economics Term)

Discount Rate (Economics Term)

Discretionary

E

Earmarking

Economy Act

Emergency

Entitlement Authority

Expenditure

Expense

Expired Account

F

FACTS II

Federal Accounting Standards Advisory Board (FASAB)

Federal Credit

Federal Credit Reform Act (FCRA)

Federal Financing Bank (FFB)

Feeder Account

Financial Accounting

Financial Statements

Fiscal Policy (Economics Term)

Fiscal Year

Fixed Appropriation Account

Forward Funding

Franchise Fund

FTE (Full-Time Equivalent)

Full Funding

Functional Classification

Fund Accounting

G

GDP (Gross Domestic Product) (Economics Term)

GDP Price Index (Economics Term)

Generational Accounting

GNP (Gross National Product) (Economics Term)

Government Performance and Results Act (GPRA)

Government-Sponsored Enterprise (GSE)

GPRA

Gramm-Rudman-Hollings (GRH)

Grant

H

[No entries]

I

Identification Code

Implicit Price Deflator (Economics Term)

Impoundment

Incremental Funding

Inflation (Economics Term)

Inflator (Economics Term)

Internal Control

J

Joint Resolution

Justification

K

[No entries]

L

Liquidating Appropriation

Lockbox

M

Mandatory

Means of Financing

Mid-Session Review of the Budget

Mixed-Ownership Government Corporation

Monetary Policy (Economics Term)

Money Supply (Economics Term)

Monthly Treasury Statement (MTS)

Multiyear Budget Planning

N

National Income and Product Accounts (NIPA)

Net Present Value (Economics Term)

Nominal Dollar (Economics Term)

Nonbudgetary

O

Object Classification

Obligation Limitation

Obligational Accounting

Obligational Authority

Off-Budget

OMB Circular No. A-11

P

Pay-as-You-Go (PAYGO)

Performance Budgeting

Performance Measurement

Point of Order

Present Value (Economics Term)

President’s Budget

Program

Program Account

Program and Financing Schedule

Program Evaluation

Program, Project, or Activity (PPA)

Proprietary Accounting

Proprietary Accounts

Public-Private Partnership

Q

[No entries]

R

Real Dollar (Economics Term)

Real Economic Growth (Economics Term)

Real Measures (Economics Term)

Reapportionment

Reauthorization

Receipts

Recession (Economics Term)

Reconciliation

Reconciliation Bill

Reconciliation Instruction

Reconciliation Resolution

Results-Based Budgeting

Revenue

Revolving Fund

Rollover

S

Sequestration (Budget Enforcement Act Term)

Special Fund Accounts

Spending Caps

Spending Committee

Spendout Rate/Outlay Rate

Standard General Ledger (SGL) Chart of Accounts

Statement of Federal Financial Accounting Standards (SFFAS)

Structural/Standardized Budget Surplus/Deficit (Economics Term)

Structural Surplus/Deficit (Economics Term)

Subcommittee Allocation

Subfunction

Subsidy

Subsidy Cost

Supplemental Appropriation

Surplus

T

Technical and Economic Assumptions

Transfer Payment (Economics Term)

Treasury Security

Trust Fund Accounts

U

Uncollected Customer Payments from Federal Sources

Undelivered Orders

Undistributed Offsetting Receipts

Unemployment Rate (Economics Term)

Unfilled Customer Orders

Unfunded Mandate

Unified Budget

Unliquidated Obligations

User Fee/User Charge

V

Views and Estimates Report

W

Warrant

Wholly-Owned Government Corporation

Working Capital Fund

X

[No entries]

Y

[No entries]

Z

[No entries]

Appendix I

APPENDIX II

APPENDIX III

APPENDIX IV

APPENDIX V

APPENDIX VI

APPENDIX VII

[Top of Page]

Note: Government Accountability Office, “A Glossary of Terms Used in the Federal Budget Process”; September, 2005; pp. 2-101.

Government Accountability Office

[GAO Website]

CONTENTS

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z