Governmental Collections in the United States

Offsetting Governmental Collections in the Federal Budget Process

Meaning of Offsetting Governmental Collections in the congressional and executive budget processes (GAO source): A term used by the Office of Management and Budget (OMB) to designate offsetting collections from nonfederal sources that are governmental in nature but are required by law to be credited to expenditure accounts.

Guide to U.S. Federal Offsetting Collections (Budget Process)

• Offsetting Collections
• Reimbursements
• Federal Fund Accounts
• Offsetting Governmental Collections
• Refunds

Resources

See Also

• Federal Appropriations
• Entries about the United States Budget Process in the Encyclopedia (including Offsetting Governmental Collections)
• 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)