Category:Budget Terms

A

• Accountability
• Accounting Fund
• Accrual Accounting
• Active Employee
• Active Vacancy
• Advances
• Allotment
• Annualize
• Appropriations - General Definition
• Appropriations bill
• Approval Level
• Attrition

B

• Backdoor spending authority
• Budget - General Definition
• Budget Code
• Budget Line
• Budget Modification
• Budget Sequestration
• Budget Terms A
• Budget Terms B
• Budget Terms C
• Budget Terms D
• Budget Terms E
• Budget Terms F

C

• Cap
• Capital Assets - U.S. Government
• Cash Equivalent Transactions
• Collections
• Contract Authority
• Cost
• Credit Program Account
• Current Year (CY)

D

• Deeming resolution
• Deferral
• Deficit

D cont.

• Definite Authority
• Deposit Funds
• Direct Loan
• Direct spending
• Discretionary Appropriations
• Discretionary spending

E

• Earmark
• Earned Value
• Emergency Appropriation
• Employee
• Entitlement

F

• Federal funds
• Financing Account
• Fiscal Year - U.S. Government
• Full funding
• Full-time Equivalent (FTE)
• Functional classification

G

• General Fund - U.S. Government
• General Goal
• General Objective
• Gross domestic product

I

• Indefinite authority
• Information Technology - U.S. Government
• Intra-governmental Funds

L

• Liquidating Account
• Loan Guarantee

M

• Mandatory spending
• Means of Financing

N

• New spending

O

• Obligated Balances
• Obligations- U.S. Government
• Off-Budget Totals
• Offsetting Collections
• On-Budget Totals
• Outcome Goal

O cont.

• Outlays
• Output Goal
• Outyear Estimates

P

• Past Year (PY)
• Past Year - 1 (PY-1)
• Pay-As-You-Go (PAYGO)
• Performance goal
• Performance goal quotes
• Performance Indicator - U.S. Government
• Program Activity
• Program Evaluation
• Public Enterprise Funds

R

• Reappropriations
• Receipts, Governmental
• Reconciliation
• Refunds
• Regular Annual Appropriations
• Reimbursable Obligations
• Rescission
• Revolving fund
• Risk management

S

• Scorekeeping
• Special Funds
• Subsidy
• Supplemental Appropriation
• Supplementals
• Surplus

T

• Tax expenditure
• Transfer In The Estimates
• Transfers
• Trust Funds

U

• Unobligated Balances
• User Fees