A Glossary of Terms Used in the Federal Budget Process

Citation
Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process (GAO-05-734SP) (Sept. 2005) (full-text).

Overview
This glossary is a basic reference document for the Congress, federal agencies, and others interested in the federal budget-making process. Like previous editions, this revision emphasizes budget terms, but relevant economic and accounting terms are also defined to help the user appreciate the dynamics of the budget process and its relationship to other key activities (e.g., financial reporting). It also distinguishes between any differences in budgetary and nonbudgetary meanings of terms.