S01206-011

Acquisition Management Information System, GSA Form 3172

ADP Management Information System (ADP/MIS)

Federal Election Reports Disclosure System Federal-State Election Law Survey: An Analysis of State Legislation, Federal Legislation and Judicial Decisions

Federal-State-Local Productivity Resource Center

S08100-003

108100-017

105921-003

This part of the glossary has been prepared from the GAO Report PAD 77-9 "Terms Used in the Budgetary Process”* and from instructions used in implementing the information sources and systems inventory.

The terms and definitions used in the inventory process and in the glossary have been developed in cooperation with the Department of the Treasury, the Office of Management and Budget, and the Congressional Budget Office.

These terms are published under the authority of section. 202(a)(1) of the Legislative Reorganization Act of 1970 (31 U.S.C., Chapter 22), as amended by Title VIII of the Congressional Budget Act of 1974 (P.L. 93-344). The terms as defined in the Glossary shall be used by all Federal agencies in submitting fiscal, budgetary, and program-related data and information to Congress.

ACTIVITY

Any project, task, or process required to carry out a program. A combination of several activities, such as research and development, training of personnel, and distribution of information, may be elements in a particular program. Activities constituting a program vary with the nature and purpose of the program.

AGENCY

Any department, office, commission, authority, administration, board, Government-owned corporation, or other independent establishment of any branch of the Government of the United States.

AGENCY COMPONENT

A major organizational subdivision of an executive agency. For example, the Army, Navy, Air Force, and Defense Supply Agency are agency components of DOD; the Federal Aviation Administration, the Urban Mass Transportation Administration, and the Federal Highway Administration are agency components of DOT.

AGENCY MISSIONS

Those responsibilities for meeting national needs assigned to a specific agency. Agency missions are expressed in terms of the purpose to be served by the programs authorized to carry out functions or subfunctions which, by law, are the responsibility of that agency and its component organizations. (See section 201 of the Budget and Accounting Act, 1921, as amended. See also Activity and National Needs.)

APPROPRIATION

An authorization by an act of the Congress that permits Federal agencies to incur obligations and to make payments out of the Treasury for specified purposes. An appropriation usually follows enactment of authorizing legislation. An ap

propriation act is the most common means of providing budget authority (see Budget Authority), but in some cases the authorizing legislation itself provides the budget authority. (See Backdoor Authority.) Appropriations do not represent cash actually set aside in the treasury for purposes specified in the appropriation act; they represent limitations of amounts which agencies may obligate during the time period specified in the respective appropriations acts. There are several types of appropriations that are not counted as budget authority, since they do not provide authority to incur additional obligations: • Appropriation to liquid contract authority-congressional action to provide funds to pay obligations incurred against contract authority.

• Appropriation to reduce outstanding debt-congressional action to provide funds for debt retirement.

• Appropriation for refund of receipts.

APPROPRIATION ACT

An act under the jurisdiction of the Committees on Appropriations which provides funds for Federal programs. At the time these definitions were published, there were 13 regular appropriation acts. There are also enacted from time to time supplemental appropriations acts.

AUTHORIZATION (Authorizing Legislation)

Basic substantive legislation enacted by Congress which sets up or continues the legal operation of a Federal program or agency either indefinitely or for a specific period of time or sanctions a particular type of obligation or expenditure within a program. Such legislation is normally a prerequisite for subsequent appropriations or other kinds of budget authority to be contained in appropriation acts. It may limit the amount of budget authority to be provided subsequently or may authorize the appropriation of "such sums as may be necessary." In some instances budget authority may be provided in the authorization (see Backdoor Authority), which obviates the need for subsequent appropriations or requires only an appropriation to liquidate contract authority or reduce outstanding debt.

AUTHORIZING COMMITTEE

A standing committee of the House or Senate with jurisdiction over the subject matter of those laws, or parts of laws, that set up or continue the legal operations of Federal programs, agencies, or particular types of obligations within programs. The authorizing committee also has spending responsibility in those instances where the budget authority ("backdoor authority") is also provided in the basic substantive legislation.