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Transfer Appropriation (Allocation) Account

An account established to receive and disburse allocations from another appropriation. Because these allocations and transfers are not adjustments to budget authority, they do not require reapportionment but do require non-expenditure transfer authorization from the Department of Treasury. Departmental policy is to request and perform work on a reimbursable basis rather than issue or receive allocation accounts. An Agency receiving an allocation account must report obligations and expenses to the issuing Agency for reporting under the original appropriation. These accounts are identified according to numbering used in the original appropriation with the receiving Agency’s prefix added. See the DOE Accounting Handbook, Chapter 3, for additional information.

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