Budgetary Accounting in the United States

Budgetary Accounting in the Federal Budget Process

Meaning of Budgetary Accounting in the congressional and executive budget processes (GAO source): See under Obligational Accounting.

Resources

See Also

• Federal Appropriations
• Entries about the United States Budget Process in the Encyclopedia (including Budgetary Accounting)
• 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)