Budgetary Accounting Guide (1996)
This Guide was updated in September 1996. It is divided into two sections, the first of which is commonly referred to as the Budgetary Accounting Guide.
The BAG is intended to assist accounting and budget personnel by providing guidance on proper recording of budgetary accounting events and completing required budgetary reports.
The second section is commonly referred to as the Reimbursable Guide. It was prepared as a supplement to the BAG, and contains case studies that offer more detailed examples of typical events that agencies may encounter. It provides budgetary and proprietary accounting entries for four different reimbursable scenarios.
- Entire 1996 Budgeting Accounting Guide
- Highlights of Changed to the 1996 Budgetary Accounting Guide
- Letter from Chief Accounting Officer, Table of Contents, and Introduction
- Chapter 2: Appropriations
- Chapter 3: Collections other than through Reimbursable Work Agreements
- Chapter 4: Borrowing Authority
- Chapter 5: Contract Authority
- Chapter 6: Reimbursable Authority
- Appendix: Account Listing
Scenario 1 Ordering and Performing agencies both operate with an annual year appropriation. Orders with advances and without advances. Downward adjustments are made to some order amounts.
Scenario 2 Ordering and Performing agencies both operate with a no-year appropriation. Orders with advances and without advances.
Scenario 3 Ordering and Performing agencies both operate with an annual year appropriation. Orders with advances and without advances. Upward adjustments are made to some order amounts.
Scenario 4 Ordering and Performing agencies both operate with a no-year appropriation. The Performing agency charges the Ordering agency for depreciation expense. The depreciation expense is charged on equipment purchased with a startup appropriation.