(Use of the budgetary accounts)}

In federal accounting the most frequently used budgetary accounts are the following:

Required: Determine which of these account titles best describes each of the following situations: $\qquad$
1. Spending authority allotted but not yet committed $\qquad$
2. Resources obligated but not yet expended $\qquad$
3. Spending authority apportioned, but not yet allotted, to an agency $\qquad$
4. The portion of an agency's appropriation that has been used $\qquad$
5. Spending authority appropriated, but not yet apportioned, by OMB $\qquad$
6. Spending authority reserved for the estimated amount of orders to be placed

Transcribed Image Text:

Other appropriations realized Unapportioned authority-available Apportionment Allotments-realized resources Commitments Undelivered orders Expended authority