Expired Account / Expired Appropriation Account (CongressionalGlossary.com)
From the Congressional Glossary – Including Legislative and Budget Terms Expired Account / Expired Appropriation Account An appropriation account expires “[a]t midnight on the last day of an appropriation’s period of availability” and is “no longer available for incurring new obligations.” (GAO Red Book, Volume I, at 1-37.) However, an expired appropriation “remains available for … Read more