| 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 |