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Annual report that includes chart of accounts, accounts and definitions, account transactions, account attributes for USSGL proprietary account and budgetary account reporting, crosswalks to...
Search relevance: 61.96 | Views last month: 2 | Catalog Last Checked: August 03, 2026 at 12:39 AM -
Budgetary resources mean amounts available to incur obligations in a given year. Budgetary resources consist of new budget authority and unobligated balances of budget authority provided in previous years.
Search relevance: 59.74 | Views last month: 4 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. New borrowing authority, contract authority, and spending...
Search relevance: 57.95 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Appropriation means a provision of law (not necessarily in an...
Search relevance: 51.87 | Views last month: 2 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Unobligated balance means the cumulative amount of budget...
Search relevance: 51.70 | Views last month: 3 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
Starting with Fiscal Year 2001, the Annual Report and Annual Report Appendix have been combined and renamed the Combined Statement of Receipts, Outlays, and Balances of the United States...
Search relevance: 51.57 | Views last month: 5 | Catalog Last Checked: August 03, 2026 at 12:39 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Borrowing authority is a type of budget authority that...
Search relevance: 51.50 | Views last month: 3 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Contract authority is a type of budget authority that permits...
Search relevance: 50.48 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Spending authority from offsetting collections is a type of...
Search relevance: 50.41 | Views last month: 2 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Payments made to liquidate an obligation (other than the...
Search relevance: 50.02 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The amount of downward adjustments to obligations and outlays resulting from deobligations, recoveries, or refunds collected, summarized at the TAS level. The adjustments are to the obligations...
Search relevance: 50.02 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. For unexpired accounts: Amount of obligations incurred from...
Search relevance: 49.57 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM -
The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Changes to unpaid obligations that occurred in a prior fiscal...
Search relevance: 49.13 | Views last month: 1 | Catalog Last Checked: August 01, 2026 at 03:29 AM
