Cyclopedia of Congressional Budget Law

A Reference for Congressional Budget Rules and Laws

 
CONTENTS
A B C D E F G H I J K L M
N O P Q R S T U V W X Y Z

A

Account
Account (Presentation in the Presidential Budget Submission)
Account (Purposes Other Than Budget Presentation)
Accounts Payable
Accounts Receivable
Accrual Accounting
Administrative Division or Subdivision of Funds
Advance Appropriations
Advance Funding
Advance Payment
Agency
Agency Mission
Aggregates

Allocation
Allotment
Allowance
American Taxpayer Relief Act of 2012
Antideficiency Act
Antideficiency Act Violation
Apportionment
Appropriated Entitlement
Appropriation Act
Appropriation Rider
Appropriations
Appropriations, (House Committee on)
Armey Protocol
Asset
Asset Sale
Authorizing Committee
Authorizing Legislation

B

Backdoor Spending
Balanced Budget
Balanced Budget Act of 1997
Balanced Budget and Emergency Deficit Control Act of 1985
Balanced Budget and Emergency Deficit Control Reaffirmation Act of 1987
Baseline
Bases of Budgeting
Benefit-Cost Analysis
Biennial Budgeting
Borrowing Authority
Bowsher v. Synar (U.S. Supreme Court Case)
Budget
Budget Act
Budget Activity
Budget Amendment
Budget and Accounting Act of 1921
Budget Authority
Budget Control Act of 2011
Budget Enforcement Act of 1990 (BEA 1990)
Budget Enforcement Act of 1997 (BEA 1997)
Budget Estimates
Budget of the U.S. Government
Budget Receipts
Budget Resolution
Budget Update
Budget Year
Budgetary Accounting
Budgetary Accounts
Budgetary Effects
Budgetary Reserves
Budgetary Resources
Business Cycle
Byrd Rule

C

Cap Adjustment
Capital
Capital Budget
Capital Lease
Cash Accounting
Chain Price Indexes
Closed (Canceled) Account
Cloture
Collections
Combined Statement of the United States Government
Committee Allocation
Commodity Credit Corporation
Comparative Statement of New Budget Authority
Comptroller General
Concurrent Resolution on the Budget
Congressional Budget Act of 1974
Congressional Budget and Impoundment Control Act of 1974
Consolidated Budget
Consolidated Financial Statement
Constant Dollars
Consumer Price Index (CPI)
Contingent Fund

Contingent Liability
Continuing Appropriation
Continuing Disability Reviews and Redeterminations
Continuing Resolution (CR)

Continuity of a Session of Congress (Impoundment Control Act of 1974)
Contract Authority
Cost
Cost-Benefit Analysis
Cost Estimates
Countercyclical Policy
Credit Authority
Current Dollar
Current Level Estimate
Current Rate
Current Services Estimates
Current Year
Cut-As-You-Go (Cutgo)
Cyclical Surplus/Deficit
Cyclically Adjusted Surplus or Deficit

D

Daily Treasury Statement (DTS)
Debt, Federal
Debt Service
Deeming Resolution
Deferral of Budget Authority
Deficiency Apportionment
Deficiency Appropriation
Deficit
Deflation
Deflator
Deobligation
Depreciation
Deschler, Lewis (1903-1976)
Direct Loan
Direct Spending
Disaster Funding
Disbursements
Discount Rate
Discretionary Action

Discretionary Spending
Discretionary Spending Limits

E

Earmarking
Economy Act
Elastic Clause of the Congressional Budget Act of 1974
Emergency
Entitlement Authority
Expenditure
Expense
Expired Account
Extraordinary Measures (Public Debt)

F

FACTS II
Fannie Mae
Fazio Exception
Federal Accounting Standards Advisory Board (FASAB)
Federal Credit
Federal Credit Reform Act (FCRA)
Federal Financing Bank (FFB)
Feeder Account
Filibuster
Final Sequestration Report

Financial Accounting
Financial Statements
Financing Account
Fiscal Policy
Fiscal Year
Fixed Appropriation Account
Forward Funding
Franchise Fund
Freddie Mac
FTE (Full-Time Equivalent)
Full Funding
Functional Classification
Fund Accounting

G

GAO Glossary of Terms Used in the Federal Budget Process
GDP (Gross Domestic Product)
GDP Price Index
Generational Accounting
Gephardt Rule
GNP (Gross National Product)
Government Performance and Results Act (GPRA)
Government Corporations
Government Shutdown
Government-Sponsored Enterprise (GSE)
GPRA
Grant

H

“Holman Rule” of the House of Representatives
House Rules  and Manual

I

Identification Code
Impoundment
Impoundment Resolution
Impoundment Control Act of 1974
Incremental Funding
Inflation
Inflator
Internal Control
Interstate Commerce Commission

J

Jefferson’s Manual
Joint Resolution
Joint Budget Resolution

Joint Committee on the Legislative Budget
Justification

K

L

Law Revision Counsel 
Lease-Purchase
Liability
Life-Cycle Costs
Limitation
Limited Tax Benefit
Line Item
Line Item Veto
Liquidating Account
Liquidating Appropriation
Lockbox
Look-back

Loan Guarantee

M

Mandatory
Maximum Deficit Amounts
Means of Financing
Mid-Session Review of the Budget
Mixed-Ownership Government Corporation
Monetary Policy
Money Supply
Monthly Treasury Statement (MTS)
Motions to Discharge
Multiyear Budget Planning

N

National Commission on Fiscal  Responsibility and Reform
National Income and Product Accounts (NIPA)
Net Present ValueNew spending authority
Nominal Dollar
Nonbudgetary

O

Object Classification
Obligation
Obligation Limitation
Obligational Accounting
Obligational Authority
Off-Budget
OMB Circular No. A-11
On-Budget
Operating Budget
Operating Lease
Outlay
Outyear
Oversight Committee

P

Pay-as-You-Go (PAYGO)
Paygo Point of Order in the Senate

Penner, Rudolph G. 
Performance Budgeting
Performance Measurement
Permanent Indefinite Appropriation
Point of Order
Present Value
President’s Budget
Program
Program Account
Program and Financing Schedule
Program Evaluation
Program, Project, or Activity (PPA)
Projections
Proprietary Accounting
Public Debt (See Debt, Federal)

Public-Private Partnership

Q

Quarter

R

Real Dollar
Real Economic Growth
Real Interest Rate
Real Measures
Reapportionment
Reauthorization
Receipts
Recession
Reconciliation
Reconciliation Bill
Reconciliation Instruction
Reconciliation Resolution
Reduction
Refunds
Reimbursement
Reischauer, Robert D. 
Reobligation
Reprogramming
Rescission
Rescission Bill
Reserve Fund
Revenue
Revolving Fund
Riddick’s Senate Procedure
Rise and Report Point of Order

Rivlin, Alice M.
Rollover
Rule

S

Scorekeeping
Scorekeeping Rules

Scoring
Seasonal Rate
Separate Enrollment
Sequester
Sequestration
Sequestration Preview Report
Sequestration Update Report
Shutdown (See “Government Shutdown”)

Special Fund Accounts
Spending Caps
Spending Committee
Spendout Rate/Outlay Rate
Spending Reduction Accounts
Standard General Ledger (SGL) Chart of Accounts
State, Local, and Tribal Governments
Statutory Pay-As-You-Go Act of 2010
Structural Surplus/Deficit
Subcommittee Allocation
Subfunction
Subsidy
Subsidy Cost
Supplemental Appropriation
Surplus

T

Tax
Tax Credit
Tax Deduction
Tax Expenditure
Technical and Economic Assumptions
Temporary Joint Committee on Deficit Reduction
302(a) Allocation
302(b) Suballocation
302(c) Point of Order
302(f) Point of Order
303 Point of Order
306 Point of Order
311 Point of Order
315 Procedure for House Resolutions

Timing Shift
Transfer
Transfer Authority
Transfer Payment
Treasury Security
Trust Fund Accounts

U

Unauthorized Appropriation
Uncollected Customer Payments from Federal Sources
Undelivered Orders
Undistributed Offsetting Receipts
Unemployment Rate
Unfilled Customer Orders
Unfunded Mandate
Unified Budget
Unliquidated Obligations
Unobligated Balance
User Fee/User Charge

V

Views and Estimates Report
Violent Crime Reduction Trust Fund

W

Warrant
Wholly-Owned Government Corporation
Wildfire Suppression Discretionary Spending Limit Adjustment
Within-session Sequestration

Working Capital Fund
 

X

Y

Z

Zero-Based Budgeting

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