Reimbursements

Reimbursements in the United States

Reimbursements in the Federal Budget Process

Meaning of Reimbursements in the congressional and executive budget processes (GAO source): When authorized by law, amounts collected for materials or services furnished to the public or other government accounts. (For accounting purposes, earned reimbursements are also known as revenues.) These offsetting collections are netted against gross outlays in determining net outlays from such appropriations. (See also Unfilled Customer Orders.)

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

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

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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