Program and Financing Schedule

GAO Glossary of Terms and Definition (September 2005)

Program and Financing Schedule

A schedule published in the President’s budget “Detailed Budget Estimates” presenting budget data by each appropriation or fund account. The schedule consists of eight sections: (1) obligations by program activity; (2) budgetary resources available for obligation; (3) new budget authority (gross), detail; (4) change in obligated balances; (5) outlays (gross), detail; (6) offsets to gross budget authority and outlays; (7) net budget authority and outlays; (8) and memorandum (non add) entries. (For a detailed discussion of the program and financing schedule, see app. VISee also Account in the President’s Budget.)

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Program Account


Program Evaluation