Accounting Guide: Basic Topics Relating to Appropriations and Reimbursables: Afmd-Ppm-2.1

GAO presented a guide for use by federal operations and systems accountants to facilitate understanding of budgetary and proprietary accounting for operating appropriations and reimbursable work under interagency agreements. GAO provided information on: (1) appropriations other than basic operating appropriations; (2) situations in which less than the full amount of an operating appropriation is apportioned; (3) internal dispersions of allotment authority through more than one organizational level; (4) unobligated, unspent appropriations which do not expire at fiscal year-end; (5) government equity in fixed assets; (6) dispositions of fixed assets; (7) unfunded expenses; (8) profits on reimbursable work; (9) revolving and trust funds; and (10) such deposit accounts as those for the withholding and payment of payroll taxes.

Author: U. S. Government Accountability Office (
Publisher: Bibliogov
Published: 05/16/2013
Pages: 356
Binding Type: Paperback
Weight: 1.40lbs
Size: 9.69h x 7.44w x 0.74d
ISBN: 9781287191612

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