GAO Glossary of Terms and Definitions (September 2005)

Advance Appropriation

Budget authority provided in an appropriation act that becomes available 1 or more fiscal years after the fiscal year for which the appropriation act was enacted. For example, a fiscal year 2005 appropriation act could provide that the budget authority for a specified activity would not become available until October 1, 2005 (the start of fiscal year 2006), or later. The amount is not included in the budget totals of the year for which the appropriation act is enacted but rather in those for the fiscal year in which the amount will become available for obligation. In the example above, the budget authority would be recorded in fiscal year 2006. (For a distinction, see Advance Funding; Forward Funding; Multiple-Year Authority under Duration under Budget Authority.)

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Administrative Division or Subdivision of Funds


Advance Funding