Federal Support Survey

Technical Notes



Obligations TOP

Obligations are the amounts for orders placed, contracts awarded, services received, and similar transactions during a given period, regardless of when the funds were appropriated and when future payment of money is required. Obligations differ from expenditures in that funds allocated by Federal agencies during one fiscal year may be spent by the recipient institution either partially or entirely during one or more subsequent years.

Deobligation TOP

Deobligations are reported in the year in which the obligations were originally made. If the original year was not known or could not be determined by agency accounting records, the deobligation was reported for the current year (fiscal year 1992). Reporting negative data for the current year was possible if the deobligations exceeded current year obligations.

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