Non-Budget Accounts

Non-Budget Accounts in the United States

Accounts for Purposes Other Than Budget Presentation in the Federal Budget Process

Meaning of Non-Budget Accounts in the congressional and executive budget processes (GAO source):

Guide to U.S. Federal Accounts for Purposes other than Budget Presentation (Budget Process)

  • Non-Budget Accounts
  • Clearing Accounts
  • Deposit Fund Accounts
  • Foreign Currency Fund Accounts
  • Suspense Accounts
  • Transfer Appropriation Accounts

Resources

See Also

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)


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