Transfer Appropriation Accounts

Transfer Appropriation Accounts in the United States

Transfer Appropriation (Allocation) Accounts in the Federal Budget Process

Meaning of Transfer Appropriation Accounts in the congressional and executive budget processes (GAO source): Accounts established to receive and disburse allocations. Such allocations and transfers are not adjustments to budget authority or balances of budget authority. Rather, the transactions and any adjustments therein are treated as nonexpenditure transfers at the time the allocations are made. The accounts carry symbols that identify the original appropriation from which moneys have been advanced. Transfer appropriation accounts are symbolized by adding the receiving agency’s department prefix to the original appropriation or fund account symbol. In some cases, a bureau suffix is added to show that the transfer is being made to a particular bureau within the receiving department. For budget purposes, transactions in the transfer accounts are reported with the transactions in the parent accounts. For further information, see the Treasury Financial Manual. (See also Allocation; Nonexpenditure Transfer under Transfer.)

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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