GAO Glossary of Terms and Definitions (September 2005)

Budgetary Reserves

Portions of budgetary resources set aside (withheld through apportionment) by the Office of Management and Budget (OMB) by authority of the Antideficiency Act (31 U.S.C. § 1512) solely to provide for contingencies or to effect savings. Such savings are made possible through changes in requirements or through greater efficiency of operations. Budgetary resources may also be set aside if specifically provided for by particular appropriation acts or other laws.

Except as specifically provided by law, no reserves shall be established other than as authorized under the Antideficiency Act (31 U.S.C. § 1512). Reserves established are reported to Congress in accordance with provisions of the Impoundment Control Act of 1974 (2 U.S.C. §§ 681–688). (See also Antideficiency Act; Apportionment; Deferral of Budget Authority; Rescission.)

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Budgetary Accounts


Budgetary Resources