Function / Functional Classification
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Categories of spending established for accounting purposes to keep track of specific expenditures. Each account is placed in the single function (such as national defense, agriculture, health, etc.) that best represents its major purpose, regardless of the agency administering the program. The functions do not correspond directly with appropriations or with the budgets of individual agencies. (See also Budget Resolution.)
Fund Accounting | Fund Balance | Elements of Governmental Financial Statements | CPA Exam FAR
- “Manual on the Federal Budget Process,” CRS Report 98-720 (200-page PDF)
- “Highway Bridge Conditions: Issues for Congress,” CRS Report R44459 (24-page PDF)
- Congressional Operations Briefing – Capitol Hill Workshop
- Drafting Federal Legislation and Amendments
- Writing for Government and Business: Critical Thinking and Writing
- Custom, On-Site Training
- Congressional Operations Poster, with Federal Budget Process Flowchart
- Federal Budgeting, a Five-Course series on CD
- Congress, the Legislative Process, and the Fundamentals of Lawmaking Series, a Nine-Course series on CD
The Federal Budget Process 2E
Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates
CongressionalGlossary.com, from TheCapitol.Net
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