Source Record

S-005 - GAO Budget Glossary (GAO-05-734SP)

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Source summary

Primary budget-accounting terminology for appropriation, obligation, outlay, and number-type separation.

Source ID: S-005

Publisher: U.S. Government Accountability Office

Agency label: Government Accountability Office

Document type: Glossary

Primary / Secondary: Primary

Confidence: High

Evidence class: Primary federal reference

Publication date: 2005-09-01

Retrieval date: 2026-07-02

Citation priority: high

Verification status: verified

Canonical URL: https://www.gao.gov/products/gao-05-734sp

Archive URL: https://www.gao.gov/assets/gao-05-734sp.pdf

Archive status: available

Publisher: U.S. Government Accountability Office

Document type: Glossary

Primary / Secondary: Primary

Verification status: verified

Official GAO product page verified, with the official PDF retained as the alternate stable artifact.

Sections: Section 2 Section 3

2026-07-01 - 1.0 - Source metadata normalized for the modular publication data model.