Reimbursement in the United States

Reimbursement in the Federal Budget Process

Meaning of Reimbursement in the congressional and executive budget processes (GAO source): A sum (1) that is received by an agency as a payment for commodities sold or services furnished either to the public or to another government account and (2) that is authorized by law to be credited directly to specific appropriation and fund accounts. Reimbursements between two accounts for goods or services are usually expenditure transactions/transfers.

Anticipated reimbursements are, in the case of transactions with the public, estimated collections of expected advances to be received or expected reimbursements to be earned. In transactions between government accounts, anticipated reimbursements consist of orders expected to be received for which no orders have been accepted. Agencies cannot obligate against anticipated reimbursements without specific statutory authority. (See also Offsetting Collections under Collections; Unfilled Customer Orders.)

Reimbursement for expenses and losses in relation to Public Officers

Find out in this American legal Encyclopedia the information on Reimbursement for expenses and losses in relation to Public Officers (and in the context of local government law).

Resources

See Also

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