Account / Appropriation Account (CongressionalGlossary.com)

From the Congressional Glossary – Including Legislative and Budget Terms

Account / Appropriation Account

Blue Piggy Bank WIth Coins
Creative Commons License photo credit: kenteegardin

 


Hearing: Environmental Protection Agency Budget

 

Account: A separate financial reporting unit for budget, management, and/or accounting purposes. All budgetary transactions are recorded in accounts, but not all accounts are budgetary in nature. Some accounts do not directly affect the budget but are used purely for accounting purposes. Budget accounts are used to record all transfers within the budget, whereas other accounts (such as deposit fund, credit financing, and foreign currency accounts) are used for accounting purposes connected with funds that are nonbudgetary in nature. The Office of Management and Budget (OMB), in consultation with the Department of the Treasury (Treasury), assigns account identification codes reflecting appropriations as enacted in appropriations laws. Treasury establishes and maintains a system of accounts that provides the basic structure for the U.S. Standard General Ledger Chart of Accounts.

 


Army Budget Director Briefs Media on FY2018 Budget Proposal

 

Appropriation Account: The basic unit of an appropriation generally reflecting each unnumbered paragraph in an appropriation act. An appropriation account typically encompasses a number of activities or projects and may be subject to restrictions or conditions applicable to only the account, the appropriation act, titles within an appropriation act, other appropriation acts, or the government as a whole. An earmark is an amount set aside within an appropriation account for a specified purpose. A shift of budgetary resources from one appropriation account to another, as authorized by law, is a “transfer“. Shifting funds from one program to another in the same appropriation account is a “reprogram“.

 

Also see: Expired Account / Expired Appropriation Account (CongressionalGlossary.com); Earmarking / Earmarks; Chapter 7. Legislating in Congress: Federal Budget Process, in Congressional Deskbook; The Federal Budget Process; Chapter 7. The Congressional Budget and Other Special Cases in Congressional Procedure.

 

More

 
 

Courses

 
 

Publications


The Federal Budget Process 2E

The Federal Budget Process 2E


Pocket Constitution

Pocket Constitution


Citizen's Handbook to Influencing Elected Officials

Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates


Congressional Procedure

Congressional Procedure

 
 

CongressionalGlossary.com, from TheCapitol.Net






For more than 40 years, TheCapitol.Net and its predecessor, Congressional Quarterly Executive Conferences, have been teaching professionals from government, military, business, and NGOs about the dynamics and operations of the legislative and executive branches and how to work with them.

Our on-site training, publications, and audio courses include congressional operations, legislative and budget process, communication and advocacy, media and public relations, testifying before Congress, research skills, legislative drafting, critical thinking and writing, and more.

TheCapitol.Net is on the GSA Schedule, 874-4, for custom on-site training. GSA Contract GS02F0192X

TheCapitol.Net is a non-partisan small business.

Teaching how Washington and Congress work ™

Select publications from TheCapitol.Net

Post a Comment