GAO Glossary of Terms and Definitions (September 2005)

Fixed Appropriation Account

An account in which appropriations are available for obligation for a definite period. A fixed appropriation account can receive appropriations available for obligation for 1 year (an annual account) or for a specified number of years (a multiyear account). (For a distinction, see No-Year Authority under Duration under Budget Authority.)

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Fiscal Year


Forward Funding