Budget Transfer in the United States

Transfer in the Federal Budget Process

Meaning of Budget Transfer in the congressional and executive budget processes (GAO source): Shifting of all or part of the budget authority in one appropriation or fund account to another. Agencies may transfer budget authority only as specifically authorized by law. For accounting purposes, the nature of the transfer determines whether the transaction is treated as an expenditure or a nonexpenditure transfer. (See also Allocation. For a distinction, see Reprogramming.)

Guide to U.S. Federal Budget Transfer (Budget Process)

• Budget Transfer
• Expenditure Transfer
• Nonexpenditure Transfer

Resources

See Also

• Federal Appropriations
• Entries about the United States Budget Process in the Encyclopedia (including Budget Transfer)
• Public Debt

Further Reading

• Legislatures and the budget process: the myth of fiscal control

  (J Wehner, 2010)

• Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
• Fiscal institutions and fiscal performance

  (JM Poterba, J von Hagen, 2008)