GAO Glossary of Terms and Definitions (September 2005)


A term used to refer to transactions of the government that do not belong within the budget. Nonbudgetary transactions (such as deposit funds, direct loan and loan guarantee financing accounts, and seigniorage) do not belong in the budget because they do not represent net budget authority or outlays, but rather are means of financing. This contrasts with “off-budget,” which refers to activities that are budgetary in nature but are required by law to be excluded from the budget. (See Off- Budget; Means of Financing.)

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Nominal Dollar (Economics Term)


Object Classification