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Expired Account
Expired Account
An Appropriation or Fund Account in which the balance is no longer available for incurring new Obligations because the time available for incurring such obligations has expired. Expired accounts will be maintained by fiscal year identity for 5 years. During this 5-year period, obligations may be adjusted if otherwise proper and Outlays may be made from these accounts. (GAO) HUDCAPS Core Financial System Standard Accounting Interface, dated 9/30/97
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