A Glossary of Terms Used in the Federal Budget Process

A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic & accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary & non-budgetary meanings of terms. Over 300 terms defined. Appendices: overview of the federal budget process, budget functional classification, program & financing schedule, major laws cited, & more.

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Стр. 47 - Acts ; and (C) to make payments (including loans and grants), the budget authority for which is not provided for in advance by appropriation Acts, to any person or government if, under the provisions of the law containing such authority, the United States is obligated to make such payments to persons or governments who meet the requirements established by such law. ‎

Стр. 35 - Index (CPI) is a measure of the average change over time in the prices paid by urban consumers for a fixed market basket of consumer goods and services from A to Z. ‎

Стр. 13 - An authorization by an act of Congress that permits Federal agencies to incur obligations and to make payments out of the Treasury for specified purposes. ‎

Стр. 143 - Programs providing benefits and services, the eligibility for which is related to prior military service, but the financing of which is not an integral part of the costs of national defense. ‎

Стр. 55 - September 30 of the following year; it is designated by the calendar year in which it ends. For example, fiscal year 1990 began October 1, 1989, and ended September 30, 1990. ‎

Стр. 79 - Program An organized set of activities directed toward a common purpose or goal, undertaken or proposed by an agency to carry out its responsibilities. ‎

Стр. 6 - Government as agent for others (for example, savings accounts for military personnel, State and local income taxes withheld from Federal employees' salaries, and payroll deductions for the purchase of savings bonds by civilian employees of the Government) . Such transactions affect Treasury's cash balances even though they are not a part of the budget. ‎

Стр. 15 - . or sanctions a particular type of obligation or expenditure within a program. Authorizing legislation is normally a prerequisite for appropriations. It may place a limit on the amount of budget authority to be included in appropriation acts or it may authorize the appropriation of "such sums as may be necessary. ‎

Стр. 57 - is the total number of hours (worked or to be worked) divided by the number of compensable hours applicable to each fiscal year. ‎

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