(Matching)}

Match the items in the following right column with those in the left column. $\qquad$

1. An act of Congress that gives a

a. Rescission department and/or agency authority to

b. Obligation obligate the federal government to make

c. Disbursement disbursements for goods and services schedule 2. Document sent to the Treasury ordering

d. GASB it to pay vendors and employees

e. Appropriation

3. Sets standards for federal government accounting 4. Funds used to account for commercialtype operations of federal agencies $\qquad$
5. Action by which OMB distributes amounts available for obligation to agencies 6. Permanent cancelation of authority to spend 7. Reserves budgetary authority from an allotment for the estimated amount of orders to be placed $\qquad$
8. Federal equivalent of encumbrances used by state and local governmental units $\qquad$
9. Temporary withholding of authority to spend