Administrative Job Aids

A
Accounting cost structure	Identifies the account that is charged for a transaction; consists of the fiscal year, costing organization, job number, and the budget object class.
Account Holder	A person who has been assigned a government charge card to pay for purchases, travel, and fleet expenses limited specifically to his or her own account. Cardholder is responsible for reconciling and disputing his/her transactions monthly. This is the person who is responsible for paying all individually billed charges.
Account Payable	Amounts owed to others for goods and services received or assets acquired.
Accepted Date	The date the goods or services were received.
Accrual	Charges during a given period that reflect liabilities incurred and the need to pay for goods and other tangible property received, and for services performed by employees, contractors, vendors, etc. Expenditures accrue regardless of when cash payments are made, whether or not invoices have been rendered, and, in some cases, whether or not goods have been physically delivered. FWS uses year end accrual (YEA) forms at the end of the fiscal year to ensure all anticipated liabilities are included in year end financial statements.
Action field	This field commands the computer to perform tasks such as scan, correct, and delete, etc. on the FFS tables.
Add-On	An increase to the President’s budget made during Congressional action and targeted for a specific use.
Administrative Provisions	Bureau-specific guidance in appropriations acts that is valid only for the fiscal year of the act unless otherwise specified with language of futurity such as "hereafter."
Agency	Under the broadest definition of the term, a department, agency, or instrumentality of the executive branch of the U.S. government. In OMB budget guidance usually means the department level, not the next lower organizational level or "bureau."
Agency Location Code (ALC)	A ten-digit identifier established by the Treasury Department for each agency disbursing funds through Treasury. The ALC for the FWS is 14-16-0006. The two-digit department code (14) represents DOI, the two-digit agency code (16) represents FWS, and the four-digit number (0006) is assigned by Treasury.
Allocation	The distribution of a funding level to various regions, activities or subactivities.
Alternate Vendor Procedure	The ability to change the base number on an undelivered order while doing a modification in RDE.
Allotment	A specific authorization by either the agency head or another authorized employee to his/her subordinates to incur obligations within the amount specified by OMB or set by statutory authority. Obligations or outlays cannot be made in excess of the allotment.
Amendment	A change to a bill under consideration by Congress. If the President’s budget has been submitted but a final appropriations bill has not been enacted, any change the administration might propose would be an amendment.
Amount Limit	A specific dollar amount that indicates how much may be spent in a given time period.
Annual Performance Plan	A short-term plan that sets out measurable goals that define what will be accomplished during a fiscal year. The annual performance plan must include: the performance goals and indicators for the fiscal year; a description of the operational processes, skills, and technology, and the human, capital, information, or other resources that will be needed to meet the performance goals; and a description of the means that will be used to verify and validate measured results. The plan must also include an identification of the means the agency will use to verify and validate the measured performance values.
Annual Appropriation (Authority)	Amount provided in an appropriations act, available for that fiscal year unless otherwise specified.
Anti-Deficiency Act	Enacted legislation which: prohibits the making of expenditures or incurring of obligations prior to appropriations; prohibits the incurring of obligations or making of expenditures in excess of amounts available in appropriation; requires a system of administrative controls within each agency; and other controls.
Anti-Deficiency Act Violation	An Anti-Deficiency Act violation occurs when one or more of the following occurs: over-obligation or over- expenditure of an appropriation or fund accounting; entering into a contract or making an obligation in advance of appropriation, unless specifically authorized by law; acceptance of voluntary service, unless authorized by law; or, over-obligation or over- expenditure of (a) an apportionment or reapportionment or (b) amounts permitted by the administrative control of funds regulations. Penalties include administrative discipline such as suspension from duty without pay or removal from office. In addition, an officer or employee convicted of willfully and knowingly violating the law shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.
A/OPC	Agency/Organization Program Coordinator who is responsible for the management of the charge card program.
Appeal	A request to decision-making officials (the Secretary, OMB, the President, or Members of Congress) that the amount of budget authority for a given activity or operating unit be reconsidered. The request is usually accompanied by a statement of how the decision will impact the activity or unit. When appealing a congressional action on an appropriations request, the statement of impact is termed an "effect statement."
Apportionment	The action by which OMB distributes amounts available for obligation. An apportionment divides amounts available for obligation by specific time periods (usually quarters), activities, projects, objects, or a combination thereof. The amounts apportioned limit the amount of obligations that may be incurred. FWS and the rest of Interior generally receive an apportionment for the full amount of an appropriation.
Appropriation Refund	Monies received for returned goods or services, overpayments, jury duty, health benefits not billed, and airline discounts. This does not include insurance claims for damaged goods or capital credits. This also includes reproduction collections under the Freedom of Information Act.
Appropriations Act (Appropriations Committee)	A statute, under the jurisdiction of the House and Senate Appropriations Committees, that generally provides authority for Federal agencies to incur obligations and to make payments out of the Treasury for specified purposes. There are 13 regular appropriations acts for each fiscal year.
Authorization (Authorizing Committee)	Legislation enacted by Congress that sets up or continues the operation of a Federal program or agency indefinitely or for a specific period of time. Authorizing legislation may limit the amount of budget authority which can be appropriated for a program or may authorize the appropriation of "such sums as are necessary."
Automated Clearing House (ACH)	Electronic fund payment in lieu of a government check.
B
Base	The cost in the budget year of conducting the same program and performing the same services as are planned for the current year. Normally, the only differences between the current year budget and the base budget are costs that cannot be avoided or that are nonrecurring. Base adjustments are changes made to the level of funding in the current year budget in order to carry out the same level of programs and services in the budget year.
Base Number	In RDE it is a ten-digit number beginning with a 3 (non-employee) or a 1 (employee) to identify the vendor name. It is part of the vendor code.
Bill for Collection	Money due the Service for a variety of reasons. Examples include employee’s health benefits, overpayment of salary, Privacy Act requests, etc.
Billed Office Address Code (BOAC)	A six-digit identifier used by the General Services Administration to identify customer agencies.
Billing Cycle Date (credit card)	The cycle date for the Service is the 19th of every month. This is the date statements are printed.
Blanket Purchase Order	A revolving account where the vendor charges periodically for accumulated merchandise. A purchase order is cut with a not to exceed amount, but the PO is not obligated.
Bona Fide Needs Rule	A fiscal year appropriation may be obligated only to meet a legitimate or bona fide need arising in, or in some cases arising prior to but continuing to exist in, the fiscal year for which the appropriation was made.
Budget Allocation System (BAS)	The automated system located on the FWS Intranet used to make allocation of funds and FTE’s to the regions. Also used to update the FFS with specific funding levels by region.
Budget Authority (BA)	The authority provided by law to Government agencies, permitting them to enter into obligations which will result in immediate or future outlays.
Budget Deficit	The amount by which the government’s total outlays exceed its total revenues for a given fiscal year.
Budget Enforcement Act	The Budget Enforcement Act of 1990 as extended in 1993 and 1997 amended the existing laws governing the budget process (Congressional Budget Act, Balanced Budget and Emergency Deficit Control Act). It sets spending limits or caps on discretionary spending.
Budget Estimates	Estimates of budget authority, outlays, receipts, or other budget measures that cover the current budget, and future years, as reflected in the President’s budget and budget updates. Also, the document transmitted by a bureau or agency each September to the OMB outlining the priorities and funding requirements for the budget year. In FWS, referred to as the "Gray Book."
Budget Justifications	The document transmitted by the bureau each February to Congress. It outlines the priorities and funding requirements for the bureau as approved in the President’s budget request. In FWS, referred to as the "Green Book." Format, content, and distribution are determined by the House Appropriations Subcommittee.
Budget Object Classification Code (BOC)	A uniform classification identifying the obligations of the Federal government by the types of goods or services purchased without regard to the agency involved or the purpose of the programs for which they are used.
Budget Organization	Also considered the paying or charging organization/station that will absorb the costs. It is part of the accounting cost structure.
Budget Resolution	A concurrent resolution passed by both Houses of Congress setting limits on total receipts, budget authority and outlays for the U.S. Government for a fiscal year, as well as limits on the deficit or surplus and the debt. Concurrent resolutions do not require a presidential signature because they are not laws. Budget resolutions do not need to be laws because they are a legislative device for Congress to regulate itself as it works on spending and revenue bills.
Budget Surplus	The amount by which the government’s total revenues exceed its total outlays for a given fiscal year.
Budget Tracking System	A method of identifying station level obligations and expenditures. Frequently maintained using an automated system which has wide variations between regions. Referred to as "cuff record." This is NOT the official record of obligations for the FWS.
Budget Year (BY)	The fiscal year for which the budget is being considered. That is, the fiscal year following the current year.
Bureau	An organizational level below the agency. Department of the Interior is an agency; FWS and NPS are bureaus.
C
Capability Statement	A document, usually one page in length, prepared at the request of the Appropriations Committee to describe the possible uses or impacts of a proposed change to the President’s budget request. Such proposals may increase or decrease line item funding or may give direction on use of funds, policies, or programs. Proposals generally are in the form of testimony or letters from members of Congress. Format and content are directed by the committees after consultation with OMB.
Carryover	Unobligated funds from a prior year appropriation and still available for obligation. For purposes of the BAS carryover is fixed number, a snapshot at the start of the fiscal year.
Centrally Billed Charge	A charge card charge that is billed to and paid by an agency or organization.
Certification Stamp	A stamp entered on an invoice that identifies the date the goods/services were received, the date the invoice was received, the date the invoice was sent for payment, and the person who authorized the bill to be paid.
Collections	Amounts received by the Service in payment of goods and services rendered (reimbursements), over-payments (refunds), and excess advances.
Comments to Print	This is the information that appears on a government check to identify the purpose of the check.
Commitment	An administrative reservation of an allotment or of other funds in anticipation of their obligation.
Concurrent Resolution	Designated H. Con. Res. or S. Con. Res., must be adopted by both Houses but does not require the signature of the President. A concurrent resolution does not have the force of law; instead, it generally is used to make or amend rules applicable to both Houses, or to express the sentiment of the Houses.
Conference (Committee)	A meeting between committee members ("conferees") of the House and Senate to reconcile differences over provisions of a bill.
Congressional Budget and Impoundment Control Act of 1974 (CBA)	The law that established the congressional budget process and created the Senate and House Budget Committees and the Congressional Budget Office. The act created a timetable for the budget process, established a requirement for a yearly concurrent resolution on the budget and procedures concerning its adoption, and set forth a procedure called "reconciliation" to assure congressional committee compliance with the concurrent resolution on the budget.
Congressional Directive	Specific direction to an agency or bureau contained in an appropriations act or committee reports. May require specific reports or actions within given time frames.
Congressional District Report (CDR)	A detailed listing by state and congressional district of where funds requested in the President’s budget will be spent.
Congressional Record	The transcript of debate and proceedings in both the House and Senate chambers. It is printed daily when Congress is in session.
Construction Appropriation	The appropriation for construction and acquisition of building and other facilities required in the conservation, management, investigation, protection, and utilization of fishery and wildlife areas.
Continuing Resolution (CR)	Appropriations legislation enacted by Congress to provide temporary budget authority for Federal agencies to keep them in operation when their regular appropriations bill has not been enacted by the start of the fiscal year. A continuing resolution is a joint resolution which has the same legal status as a bill. A continuing resolution frequently specifies a time period and a maximum rate at which obligations may be incurred.
Contributed Funds	Donations provided to further the purposes of the agency. Specific authority must be provided by Congress to retain such receipts or they must be deposited into the Treasury.
Control Schedule Authority	The annual obligation level allocated by region and subactivity and recorded in the FFS. This authority is now communicated by the BAS.
Convenience Check	A paper check that is accepted by a merchant as a cash payment. The transaction is deducted from the charge card as a cash advance.
Cooperative Agreement	Entered into under specific authorities which allow an agency to enter into agreements with other entities and utilize/expend some agency resources (funds, personnel, equipment, etc.), as a part of the total resources needed to carry out a clearly defined cooperative effort with the other participant(s). Should not contain language pertaining to the agency being "reimbursed."
Cost Allocation	Accounting tool within EAGLS that allows a user to spread the cost of an individual transaction or a group of transactions across several cost codes.
Cost Recovery	Recovery of direct and indirect costs incurred by the FWS for the provision of goods and services; (a) which provide special benefits or privileges to identifiable non-Federal recipients (as may be authorized by statute or other authority) above and beyond those which accrue to the public at large, or (b) pursuant to reimbursable agreements with Federal, state, local government, and private entities.
Costing Organization	See budget organization.
Credit Limit	The overall dollar amount that may not be exceeded for authorizations and transactions on a charge card.
Credit Memo	A memo received from a vendor giving credit for merchandise that has been returned.
Current Authority	Budget authority made available by Congress in, or immediately prior to, the fiscal year or years during which the funds are available for obligation.
Current Year (CY)	The fiscal year immediately preceding the budget year. The year for which funds have been appropriated and are being expended.
D
Default Role	The role (such as A/OPC or AH) that EAGLS assigns to you each time you log on to the system.
Deferral	An action by the executive branch that delays the obligation of budget authority beyond the point it would normally occur. Pursuant to the Congressional Budget and Impoundment Control Act of 1974, the President must provide advance notice to Congress of any proposed deferrals. A deferral may not extend beyond the end of the fiscal year in which the President’s message proposing the deferral is made. Congress may overturn a deferral by passing a law disapproving the deferral.
Delinquency	Failure to meet the payment due date. It is measured in 30-day increments in the credit card system.
Deobligation	Cancellation or downward adjustment of a previously recorded undelivered order. This may be a decrease (if payments have been made) or a cancellation (if no payments have been made against the undelivered order).
Direct Costs	Costs which can be specifically identified with a provided service or product. Examples include salary, travel, equipment, and supply costs that are directly associated with a project.
Disbursement	The amount of checks issued and/or payments made.
Discount	A percentage to be deducted from an invoice if it is paid within a certain time frame.
Discount Lost Reason Code	The reason a discount was not taken. The code comes from the DLRC table.
Discretionary	A term that modifies either spending, appropriation, amount, or costs. Refers to outlays controllable through a management process (i.e., congressional action or decision by project manager).
Division	When working in FFS, this one digit field should be your Region number.
Document	An undelivered order, payment, accrual, or redistribution entered into the FFS accounting system.
Document Control Number	A unique number consisting of the station number, the fiscal year, a sequential number and an alpha indicator.
E
EAGLS	The Electronic Account Government Ledger System. EAGLS is a secured Web-based system that was introduced in November 1998 to assist Government agencies and organizations in managing their credit card programs.
Earmark	Dedicating appropriations for a particular purpose. Legislative language may designate any portion of a lump-sum amount for a particular purpose. Often designed in appropriations acts with the words, "within funds."
Effect Statement	When congressional action differs from the President’s Budget, an effect statement is submitted describing the effect on the program. Generally, Departmental policy does not support changes to the President’s budget, but when House and Senate action differ from the request, a preferred action may be discussed, with Departmental approval.
Employer Identification Number (EIN)	A number assigned by the Internal Revenue Service to businesses to report income tax and revenue.
Entered Stamp	Each invoice must be stamped with an "entered" or "paid" stamp to avoid duplicate payments.
Entitlement	Programs that are governed by legislation in a way that legally obligates the Federal Government to make specific payments to qualified recipients. Payments to persons under the Social Security, Medicare, and veterans’ pensions programs are considered to be entitlements.
Entrance Fees	Revenue generated from users of the refuge/park. Note – the 70/30 split will be calculated automatically at the end of each month.
Evaluation	The final phase of the budget process in which management and auditors review the work accomplished for the funds expended.
Execution	The fourth phase of the budget process; corresponds with the current year or the actual fiscal year. Includes allocation, obligation and monitoring of funds.
Expenditure	The issuance of checks, disbursement of cash, or electronic transfer of funds made to liquidate a Federal obligation. Expenditures during a fiscal year may be for payment of obligations incurred in prior years or in the same year. May also be called outlay or payment.
F
Fatal Error	An error message ending with an "E" or stating "ACEN or ACED is invalid". These errors must be corrected before the document can pass.
Favorites List	A list in EAGLS of up to 50 of your most frequently accessed accounting codes.
Federal Financial System (FFS)	The official accounting system and records of the FWS.
Field Station List (FSL)	Part of the annual budget justification (Green Book) that identifies prior year, current year and budget year funding for all field offices (not regional or Washington office organizations). Compiled from the same data base as the Congressional District Report.
Fiscal Year (FY)	A 12-month accounting period. The fiscal year for the Federal Government begins on October 1st and ends on September 30th, and is designated by the calendar year in which it ends. FY 1999 ends on September 30, 1999.
Fixed Costs	In planning a station budget, fixed costs are those that cannot easily be changed or reduced on an annual basis. Includes salaries of permanent positions, utilities, costs of operating vehicles, fish food, etc.
Flexible Funds	Funds that are available for annual reallocation to regions or projects.
FOB Destination	Indicates that the freight is free on board to the destination -- the government does not pay freight.
FOB Origin	Indicates that the freight is paid by the government -- free on board from the factory.
Formulation	The first phase of the budget process. Begins when regions identify funding needs for the upcoming budget year, continues through the Secretary’s decisions and OMB consideration of the Secretary’s requests.
FREE	The command used to release a document if it is in "read only" status.
Full-Time Equivalent (FTE)	The way in which government employment is counted. An FTE is equal to approximately 2088 hours of work. It may be accrued by one person working 40 hours a week for 52 weeks, two people working 20 hours a week for 52 weeks, two people working 40 hours a week for 26 weeks, etc.
Furlough	Placing an employee in a temporary nonduty, nonpay status because of lack of work or funds or other nondisciplinary reasons.
G
General Administrative Services (GAS)	Central budget and payment of overhead expenses allowing closer monitoring, accurate accounting, and prompt payment of consolidated bills. Includes funds recovered from reimbursable and other appropriations.
General Fund	The General Fund in Treasury consists of accounts for receipts not earmarked by law for a specific purpose, the proceeds of general borrowing, and the expenditure of these monies. Examples of funds appropriated from the General fund to FWS include Resource Management and Construction.
General Provisions	Guidance in an appropriations act specific to a Title that includes many bureaus. Provisions in the section 100 series pertain to the Department of the Interior, section 300 to the Department of the Interior and Related Agencies.
Golden Age	Revenue generated from the sale of Senior Citizen lifetime passes. Note – the 70/30 split will be calculated automatically at the end of each month.
Golden Eagle	Revenue generated by a yearly purchase of a pass for access to Service land. Note – the 70/30 split will be calculated automatically at the end of each month.
Government Card Services Unit (GCSU)	Bank of America's unit that offers technical help specific to EAGLS.
Grant	A Federal financial assistance award making payment in cash or in kind for a specified purpose. The Federal Government is not expected to have substantial involvement with the state or local government or other recipient while the contemplated activity is being performed.
Gray Book	See definition of "Budget Estimates."
Green Book	See definition of "Budget Justifications."
H
Hierarchy	An organizational structure within your credit card program. The hierarchy structure allows agencies and organizations to create an eight-tiered chain of command.
Hierarchy Depth	A quick search that allows you to search multiple levels of hierarchy below your default hierarchy level. This feature of EAGLS allows you to search for accounts throughout your span of control.
HOLD	Iindicates a document is on hold until further action occurs.
I
Impoundment	A generic term referring to any action or inaction by an officer or employee of the U.S. Government that withholds, delays or precludes the obligation or expenditure of budgetary authority in the manner intended by the U.S. Congress.
Indirect Cost	Costs which cannot be identified with a specific service or product but which support the provision of the same. They may include such things as space rental, telephone service, postage, unemployment compensation, health units, radio systems, workers compensation, printing and reproduction costs, as well as regional office administrative support. Also called "overhead."
Individually Billed Charge	A charge that is billed to and paid by an individual; i.e., hotel charges against travel card.
Interest Reason Code	indicates the reason that the payment is late and that late payment charges were paid. These codes are listed on table IRCT.
Internal Transfers	Permanent changes in activity/subactivity for ongoing work or projects that are made as part of the President’s budget rather than through a reprogramming request.
Invoice Date	The date listed on the invoice. This field, when entered on the payment, provides data to the vendor for tracking purposes when paid via ACH.
Invoice Number	The number listed on the invoice. This field, when entered on the payment, provides data to the vendor for tracking purposes when paid via ACH.
Issue Paper	Short statements prepared for the Director’s use at appropriation hearings to provide information on issues and funding requests that may be raised at the hearing or in discussions with individual members.
J
Job Number	An 8 digit number; the first four numbers are the program code (subactivity) and the second four numbers represent the project code (or four 0's if no project code).
Joint Resolution	Designated by H.J. Res. or S.J. Res., it requires the approval of both Houses and (with one exception) the signature of the President, and has the force of law if approved. There is no real difference between a bill and a joint resolution. Joint resolutions that propose amendments to the Constitution are the exception that do not require Presidential signature; they become part of the Constitution when ratified by 3/4 of the states.
Justification	The second phase of the budget cycle. Begins when the OMB passback is received (mid-November) and culminates with the transmittal of the President’s budget to Congress (first Monday in February).
L
Lacey Act	Revenue generated from violations to Federal Regulations protecting fish, wildlife and plant life. Violations include the illegal acts of taking, processing, transporting and selling.
Lapse	Budget authority that was not obligated before the authority to obligate expired.
Line Item	An amount specified for a particular purpose within a program. This term would include the Construction and Land Acquisition project lists in the House, Senate and Conference reports.
Log Date	The date the invoice was received at the field station/office.
M
Mandatory	A term that usually modifies spending, amount or appropriation. Mandatory spending refers to outlays for entitlement programs such as food stamps, Medicare, veterans’ pensions, etc. The term "relatively uncontrollable" may help identify "mandatory costs" for field station budgeting. It would include those things that cannot easily be eliminated or reduced, such as permanent salaries, utility costs, lease payments, etc.
Mark-Up	Meetings where Congressional committees work on bill or resolution language.
Master Accounting Code (MAC)	The default accounting code to which all transactions are allocated.
Merchant Category Code (MCC)	A four digit numeric code that designates the type of business a merchant conducts. This code is used as an authorized transaction type code on a card/account to identify those types of businesses who provide goods and/or services that are authorized.
Migratory Bird - Right of Way	Revenue generated for crossing Service land for private use.
Miscellaneous Receipts	Monies received for insurance claims, capital credits, and collections that cannot be classified in another category. This also includes Migratory Bird Permits.
Miscellaneous Receipts - Penalties	Non-Lacey Act penalties, i.e., dog impoundment, fines, civil penalties, or trespassing.
Modification	A change to a purchase order; i.e., the amount, the freight terms, etc.
Multiple-Year Appropriations	An appropriation, which is available for obligation for a definite period of time in excess of one fiscal year. For example, Resource Management funds.
N
National Business Center (NBC)	Office of the DOI housed in Denver, CO. NBC issues vendor codes and makes OPAC and travel payments, as well as issuing Imprest Funds replenishment vouchers. Formerly known as DASC (Denver Administrative Services Center).
Natural Resource Damage Assessment (NRDA)	Revenue generated from damages to the environment. All NRDA checks and settlements should be sent to the Washington Division of Finance.
No-Year Funds	Budget authority that remains available for obligation for an indefinite period of time, usually until the objectives for which the authority was made available are attained. Designated in appropriations language with the words, "available until expended."
Non-Referencing Payment	A payment that does not reference a previously obligated document.
O
Obligation	Binding agreements including orders placed, contracts awarded, or services received (as specified in 31 U.S.C. 1501), that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be incurred legally. In accounting terms, an obligation can be either an undelivered order, an accounts payable, or an expenditure.
Office Fund Target (OFT)	Steps down regional fund allocations to the office level. Prepared by regional office administrative personnel and entered into FFS.
Offsetting Collections	Collections from the public that result from business-type or market-oriented activities and collections from other government activities. The authority to spend offsetting collections is a form of budget authority.
OMB Circular A-11	The document from OMB which provides detailed instructions and guidance on the preparation and submission of agency budget requests. Revised annually by OMB.
OMB Circular A-34	The document from OMB which provides detailed guidance on budget execution.
Omnibus Bill	A bill that includes more than one of the 13 appropriations bills.
Outcome Goal	A description of the intended result, effect, or consequence that will occur from carrying out a program or activity.
Outlay (BO)	The issuance of checks, disbursement of cash, or electronic transfer of funds made to liquidate a Federal obligation. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year. Also called expenditures and payments.
Outlay Rates	The ratio of outlays (actual government disbursements) in a fiscal year relative to new budgetary resources in that fiscal year and previous years. For example, the 80/20 rate for Resource Management means that outlays projected for a given year are 80% of new B.A.
Output Goal	A description of the level of activity or effort that will be produced or provided over a period of time or by a specified date, including a description of the characteristics and attributes (e.g., timeliness) established as standards in the course of conducting the activity or effort.
Outyear	Any year (or years) beyond the budget year for which projections are made.
Overhead	See definition of "Indirect Costs."
P
Passback	Budgetary and programmatic guidance given to a bureau by the Department or OMB in response to proposed budget requests.
Paying Organization	See definition of "Budget Organization."
Payment	See definition of "Expenditure."
Penalty	Late payment charges on a utility billing - the government does pay these penalties
Performance Goal	A target level of performance expressed as a tangible, measurable objective, against which actual achievement can be compared, including a goal expressed as a quantitative standard, value, or rate. This goal is included in the annual performance plan. Performance goals can be outcome or output goals.
Performance Indicator	A value or property used to measure outcomes or outputs to indicate success or failure.
Performance Measure	A particular value or characteristic used to measure output or outcome.
Period of Availability	As specified by law, the time during which new obligations may be incurred against an appropriation.
Permanent Appropriation (Authority)	Budget authority that is available as the result of previously enacted legislation and which does not require new legislation for the current year. Such budget authority can be the result of substantive legislation or appropriation acts.
Posted Transaction	Transactions that have been authorized, gone through the batch processing, and debited or credited to a specific account.
Presentation	The third phase of the budget cycle. Begins when the President’s budget is submitted to Congress (first Monday in February) and lasts until the appropriations bill is enacted.
President’s Budget	The document sent to Congress by the President in February of each year, requesting new budget authority for Federal programs and estimating Federal revenues and outlays for the upcoming fiscal year.
Prior Year	The year preceding the current year, for which actual year obligation data are reported.
Prior Year Recovery	Deobligations of prior year funds occurring in the current fiscal year and in no-year funds.
Proceeds from Sales	Service’s share of the sales from co-op farmers using Service land for personal use. Example is grain.
Program Element	The level below the budget subactivity in the appropriation structure. It identifies discrete components of work within the budget subactivity. Operations and maintenance are the two program elements in the refuge O&M subactivity.
Project Number	A four digit number assigned to capture data for specific projects or tasks.
Purchase Card	A charge card used to make government-related purchases that are directly billed to and paid in full by the agency or organization.
Pursuant Clause	It must be stated on every telephone bill stating that long distance charges were made in the best interest of the government.
Q
Quarters & Quarters (Utilities)	Monies received for an individual living in Service housing. The Service is also reimbursed for the individual’s utility usage paid by the Service.
R
Reapportionment	A revision of a previous apportionment of budgetary resources for an appropriation or fund account. Must be approved by OMB and usually necessary due to changes in amounts available, program requirements, or cost factors.
Receipts	Funds collected from the public and deposited in Treasury receipt accounts.
Reconciliation Process (Congress)	A process by which Congress includes in a budget resolution "reconciliation instructions" to specific committees, directing them to report legislation which changes existing laws, usually for the purpose of decreasing spending or increasing revenues by a specified amount by a certain date. The legislation may also contain an increase in the debt limit. The reported legislation is then considered as a single "reconciliation bill under expedited procedures."
Reconciling (Field Office)	The procedure by which the office’s budget tracking system (unofficial "cuff record") is matched against the reports and records of the FFS. Timely reconciliation may reveal inconsistencies and inaccuracies that need correction.
Recoveries	Amounts made available in no-year and unexpired multi-year accounts through (a) downward adjustments of prior year obligations, (b) downward adjustments for the difference between obligations previously recorded and outlays made in payment thereof, and (c) refunds due to the recovery of erroneous payments or accounting adjustments.
Recreational User Fees	Revenue generated from recreational usage on Service land. Note – the 70/30 split will be calculated automatically at the end of each month.
Redistribution (RDS)	Changes information in the accounting system related to cost code, paying organization, object class, or other bookkeeping entries. Does not affect amount paid or payee.
Referencing Payment	An expenditure that references a previously established undelivered order.
Refuge Revenue Sharing	Revenue generated from the use of Service land. Examples include grazing and haying.
Reimbursement	A sum (a) that is received by the Federal Government as a repayment for commodities sold or services furnished either to the public or to another government account, and (b) that is authorized by law to be credited directly to specific appropriations and fund accounts.
Remote Data Entry (RDE)	Regional offices and field stations enter undelivered orders and expenditures into the FFS system in lieu of NBC.
Reprogramming	Shifting funds within an appropriation or fund account to use them for different purposes than those contemplated at the time of appropriation. For example, obligating budgetary resources for a different line item, activity or subactivity from the one originally planned. Reprogramming is generally preceded by consultation between Federal agencies and the appropriate congressional committees. It often involves formal notification and opportunity for congressional committees to state their approval or disapproval.
Rescission	Cancellation of BA before the time when the authority would otherwise cease to be available for obligation. The rescission process begins when the President proposes a rescission to Congress for fiscal or policy reasons. Unlike the deferral of BA which occurs unless Congress acts to disapprove the deferral, rescission of budget authority occurs only if Congress enacts the rescission.
Resource Management	The basic operating appropriation for necessary expenses for scientific and economic studies, conservation, management, investigations, protection, and utilization of fishery and wildlife resources.
Rider	A provision that is attached to an appropriation bill that may not directly relate to the programs or activities funded in that bill.
S
Sequester	Cancellation of budgetary resources provided by discretionary appropriations or direct spending legislation following various procedures prescribed by law.
Single Purchase Limit	A specific dollar amount that one purchase may not exceed. For instance, most Purchase card programs will not allow an account holder to make a single purchase that exceeds $2,500.00.
Stakeholders	Potential partners or groups that have a direct interest in the activities of the bureau.
Statistical Sampling	A percentage of the processed documents subject to audit.
Strategic Plan	A long-range planning document covering a period of at least 5 years. Agencies’ strategic plans must include the agency’s mission statement; identify long-term general goals, including outcome-related goals and objectives; and describe how the agency intends to achieve these goals through its activities and through its human, capital, information, and other resources. Agency strategic plans are the starting point for agencies to set annual program goals and to measure program performance in achieving those goals. To this end, strategic plans are to include a description of how long-term general goals will be related to annual performance goals as well as a description of the program evaluations used in establishing goals.
Suffix	One digit or letter that signifies the vendor address; part of the vendor code.
Supplemental Appropriation	An act appropriating funds in addition to those in the 13 regular annual appropriation acts. Supplemental appropriations provide additional budget authority beyond the original estimates for programs or activities (including new programs authorized after the date of the original appropriations act) in cases where the need for funds is too urgent to be postponed until enactment of the next regular appropriations bill.
Suspense	A "holding account" until either a payment is made to the appropriate agency or the appropriate fund is credited. This includes Performance Bonds.
Suspense - Travel	Monies received that cannot be applied to a travel advance. The monies are held in this account until the money is applied to another advance or refunded to the traveler.
T
Tables	Reference tables in FFS that provide history of documents.
Trade-Off	An activity or project of lower priority that is proposed for elimination in order to allow initiation of a higher priority project within a set funding target.
Transaction Code	Identifies the document type on the reports and tables.
Transaction Type	The trans type in RDE is always a "01" -- the combination of the transaction code and the transaction type tells the system which general ledger account to post.
Transfer Appropriations	A transfer of budget authority that was appropriated to another agency to the Service (e.g., Fire Funds).
Travel Card	A charge card that is used solely for the purpose of purchasing Government travel-related goods and services.
Trust Funds	Accounts, designated by law as trust funds, for receipts earmarked for specific purposes and the associated expenditure of those receipts.
U
Unallocated	In FWS, funds which are appropriated but the Director has not determined the regional distribution or projects.
Uncontrollable Cost	Changes in funding requirements which are beyond the control of the bureau or agency; e.g., increases in pay and retirement costs resulting from legislatively approved pay raises or increases in rental payments to GSA.
Undelivered Order (UDO)	The value of goods and services ordered and obligated which have not been received. Also called "unliquidated obligations."
Unfunded Mandates	A Federal Intergovernmental Mandate is any provision in legislation, statute, or regulation that would impose an enforceable duty upon a state, local or tribal government, except as conditions of assistance or duties arising from participation in a voluntary Federal program. A Federal Private Sector Mandate is any provision in legislation, statue, or regulation that would impose an enforceable duty upon the private sector. The exceptions are a condition of Federal assistance or a duty arising from participation in a voluntary Federal program.
Unliquidated Obligations	See definition of "Undelivered Order."
Utility Billings	Refers to telephone bills, electric bills, water bills, trash removal, etc. Cell phones are not utility bills.
V
Vendor	A person or organization who transacts business within or with the government.
Vendor Code	A code identifying the vendor; consists of the base number and suffix.
Vendor Type	Describes the type of business a merchant provides. All merchants that provide a certain service or merchandise will have a similar MCC.
W
Walk Down/Walk Up	A method of displaying a budget request utilized in the Department of the Interior to demonstrate priorities of funding requests. The table begins with the requested or enacted level for the year preceding the formulation and "walks down" through adjustments or decreases that are being proposed, and then "walks up" to the target or proposal level.
Warning Errors	Errors in RDE that end with a "W" and may be ignored.
Warrant	An official document that the Secretary of the Treasury issues pursuant to law, that establishes the amount of monies authorized to be withdrawn from the central accounts that Treasury maintains.
Warrant Level Dollar Amount	Dollar value of government issued contracting officer warrant.
Wildlife Conservation Foundation Act	Donations to the Wildlife Conservation and Appreciation Fund.
Z
Zero-sum	Direction provided by OMB that changes to the President’s budget request (e.g., supplementals or amendments) should have no impact on overall budget authority in the request. Any increases in funding should be accompanied by a decrease of an equal amount so the change has a zero-sum impact.

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