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Budgetary Resource


The forms of authority that allow a Federal agency to incur obligations. Budgetary resources include - a. new appropriations; b. unabligated balances from prior unexpired appropriations; c. spending authority from offsetting collections; d. appropriation transfers and refunds; e. borrowing authority; f. reimbursable agreements granting funds from another Agency; and g. cash advances from non-Federal entities.

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  • Budget

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