INTRODUCTION: Federal Fiscal Operations by ProQuest


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                           INTRODUCTION: Federal Fiscal Operations
    Budget authority usually takes the form of appropriations        Offsetting receipts in receipt accounts cannot be used
that allow obligations to be incurred and payments to be         without appropriation. They are subdivided into three
made. Reappropriations are Congressional actions that            categories: (1) proprietary receipts, or collections from the
extend the availability of unobligated amounts that have         public, offset against outlays by agency and by function; (2)
expired or would otherwise expire. These are counted as          intragovernmental transactions, or payments into receipt
new budget authority in the fiscal year of the legislation in    accounts from governme
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