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• United States Code
• TITLE 31 - MONEY AND FINANCE
• SUBTITLE I - GENERAL
• CHAPTER 7 - GENERAL ACCOUNTING OFFICE
• SUBCHAPTER I - DEFINITIONS AND GENERAL ORGANIZATION

      In this chapter - 
        (1) "agency" includes the District of Columbia government but
      does not include the legislative branch or the Supreme Court.
        (2) "appropriations" means appropriated amounts and includes,
      in appropriate context - 
          (A) funds;
          (B) authority to make obligations by contract before
        appropriations; and
          (C) other authority making amounts available for obligation
        or expenditure.