GAO Glossary of Terms and Definitions (September 2005)

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

The Department of the Treasury’s annual accounting of the (1) unified budget receipts activities of the federal government, which should be consistent with the aggregated custodial nonexchange revenues (before net accrual adjustment) reported in federal agencies’ statements of custodial activity, and (2) unified budget outlays activities of the federal government, which should be consistent with net outlays reported in federal agencies’ statements of budgetary resources. This report also provides a summary accounting of agencies’ budget activities: appropriations, borrowings and investments, outlays, and balances based on the agencies’ budget execution reports. (See also Monthly Treasury Statement.)

[Pages 32-33]

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