GAO Glossary of Terms and Definition (September 2005)

Warrant

An official document that the Secretary of the Treasury issues upon enactment of an appropriation that establishes the amount of moneys authorized to be withdrawn from the central accounts that the Department of the Treasury maintains. Warrants for currently unavailable special and trust fund receipts are issued when requirements for their availability have been met. (For a discussion of availability, see Availability for New Obligations under Budget Authority.)

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