E12-23. (Matching) Match the items in the following right column with those in the left column: 1. An act of Congress that gives a department and/or agency authority to obligate the federal govemment to make disbursements for goods and services 2. Document sent to the Treasury ordering it to pay vendors and employees 3. Sets standards for federal government accounting 4. Type of fund used to account for commercial-type operations of federal agencies 5. Action by which the OMB distributes amounts appropriated by Congress 6. Payments of obligations 7. Reserves budgetary authority from an allotment in anticipation of an obligation 8. Federal equivalent of encumbrances used by state and local governmental units 9. Type of fund that finances Social Security payments a. Outlays b. Obligation c. Disbursement schedule d. GASB e. Appropriation f. Revolving fund g. Apportionment h. FASAB i. Allotment j. Trust fund k. Deferral l. Commitment