GAO Glossary of Terms and Definitions (September 2005)

Comparative Statement of New Budget Authority

A table accompanying a regular or supplemental appropriations act in the report of the House or Senate Appropriations Committee. It compares the appropriation recommended for each account in that act with the amount requested by the President in the budget submission and the amount enacted in the preceding fiscal year. In some cases, such as when a continuing appropriations act is considered, the statement may be inserted into the Congressional Record.

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