GAO Glossary of Terms and Definitions (September 2005)
The distribution of total proposed new budget authority and outlays, as set forth in the concurrent resolution on the budget, among the congressional committees according to their jurisdictions. The allocations are set forth in the joint explanatory statement of managers included in the conference report on the congressional budget resolution. House and Senate committees receive allocations of total new budget authority and total outlays. House committees also receive allocations of total entitlement authority, and Senate committees also receive allocations of Social Security outlays. Allocations are committee specific, but not program specific.
Under section 302(a) of the Congressional Budget and Impoundment Control Act of 1974 (2 U.S.C. § 633(a)), committee allocations are limits, not simply recommendations. (See also Allocation; Concurrent Resolution on the Budget; Entitlement Authority.)
Combined Statement of Receipts, Outlays, and Balances
Comparative Statement of New Budget Authority