Assume the OMB Apportions 1/4^th of an Appropriation to a Federal

question 63

Multiple Choice

Assume the OMB apportions 1/4^th of an appropriation to a federal agency for the first quarter of the fiscal year. The journal entries at the agency level to record this event will include:

• A) a debit to the account Unexpended Appropriations
• B) a debit to the account Unapportioned Authority
• C) a credit to the account Fund Balance with Treasury
• D) None of the above

---

Definitions:

Child Abuse

Any action by another person – adult or child – that causes significant harm to a child, including physical, emotional, sexual abuse, or neglect.

Neglect

The failure to provide for a child's basic needs, including physical, emotional, educational, and health care needs, resulting in potential harm to the child's well-being.

Geriatric Care Centers

Facilities dedicated to addressing the health care and living needs of elderly individuals, offering services from basic assistance to advanced medical care.

Child-Care Centers

Facilities that provide care and education for children outside of their home when parents or guardians are unavailable.