The Appropriations Law Answer Book

Index

A

absurd consequences, 21

abuses, Economy Act, 167–168

account closing, 6, 84–87

accountability and liability

accountable officers, 183–184

accountable public funds, 186

appeals, 190

certifications, 184

certifying officers, 184

conflicts with senior officials, 185–186

disbursing officers, 184

erroneous payments, 185, 189–190

improper payments, 185

physical loss of funds, 185

relief, 185–189, 191

accounting records, 159

actual cost, 160–161

Administrative Expenses Act of 1946, 60

Administrative Procedures Act, 11

advance payments, 82–83

agency spending authority, 178

amounts. See also Antideficiency Act

budget submission versus budget execution, ...