A Federal Agency Received $900,000 as Its Annual Appropriation from Congress

question 16

Multiple Choice

A federal agency received $900,000 as its annual appropriation from Congress. How would the appropriation be recorded by the agency?

• A) In the budgetary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations $900,000.
• B) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations; in the proprietary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900.000.
• C) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000. In the proprietary track no entry is recorded since the transaction involves the budget.
• D) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Fund Balance with Treasury, and credit Unexpended Appropriations.

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Definitions:

Direct Examination

The initial questioning of a witness during a trial or hearing by the party who called the witness to testify.

Cross-Examination

The questioning of a witness by the opposing party during a trial or hearing, after the initial examination.

Leading Question

A question that suggests the answer or contains the information the questioner is looking to have confirmed.

Hostile Witnesses

Witnesses in a legal proceeding who show bias against the party calling them to testify, often leading to contrary or unhelpful testimony.