Budgeting for Non-Accountants

What is Augmentation? Augmentation is the act of the constitutional officers authorized to use current year savings in their respective appropriations to cover actual current year deficiencies in any existing item of appropriation within their respective offices. (Section 76, General Provisions, FY 2022 General Appropriations Act) In the above definition, there are four (4) important things to note in order to understand what an augmentation is: Who are authorized to augment? Neither Government Accountants, Budget Officers, nor the heads of agencies, not even auditors, are authorized to augment the budget of their agencies. Only the following constitutional officers are authorized...