| Abstract: | Although the federal government has long been required to provide a reliable linkage between its accounting and budget data, it has only recently developed tools that can provide a consistent, government‐wide solution. This article analyzes these tools by a discussion of the criteria necessary for linkage and by providing examples of certain key budget linkages. In addition, the history of the development of these linkage tools is discussed. This article was developed from ideas presented by the authors while participating on a Linking Accounting and Budget panel at the Fall 2001 American Association for Budget and Program Analysis (AABPA) Symposium. |
