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The Appropriations Law Answer Book by William G. Arnold

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Chapter 6

Intragovernmental Transactions

Although most financial transactions conducted by the federal government are with external parties, a significant number are within or between government agencies. These are called intragovernmental or interagency transactions, and there are special rules on the use of government funds when engaging in such transactions. There are two broad categories of interagency transactions—reimbursements and revolving funds. This chapter explores the acquisition of goods or services through the process of reimbursable orders and revolving fund activities.

237. Why are special rules needed for reimbursements and revolving ...

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