APPROPRIATIONS INDEX
PAGE
1. GENERAL INFORMATION 3-1
1.1 Statutory References 3-1
1.2 Definitions (4-69) 3-1
1.3 Sources of Appropriations 3-1
2. APPROPRIATION CODES, TYPES AND USES 3-3
2.1 Appropriation (SID) Coding 3-3
2.2 Common Appropriations and Their Uses 3-4
3. ALLOTMENTS 3-10
3.1 Appropriations and Allotments 3-10
3.2 Allotments for Nonbudgeted Funds 3-10
4. LAPSING AND CONTINUING APPROPRIATIONS 3.12
4.1 General Guidelines 3-12
4.2 Exceptions 3-12
4.3 Office of Policy and Management Approval 3-14
4.4 Accounting for Continuing and Lapsing Appropriations
and Subsequent Expenditures
3-14
5. EXHIBITS 3-16
5.1 Annual Appropriation Act 3-16
5.2 Allotment or Appropriation Adjustment Request, B-107
(single page)
3-17
5.3 Allotment or Appropriation Adjustment Request, B-107 and Continuation, B-107-1 3-18
6. FORMS COMPLETION AND DESCRIPTION 3-20
6.1 Allotment or Appropriation Adjustment Request, B-107 3-20
6.2 Allotment or Appropriation Adjustment Request Continuation, B-107-1 3-24
ACCOUNTING MANUAL 3-0 JANUARY 1987

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