Budgetary resources mean amounts available to in cur obligations in a given year. The term comprises new budget authority and unobligated balances of budget authority provided in previous years.
An amount available to enter into new obligations and to liquidate them. Budgetary resources are made up of new budget authority (including direct spending authority provided in existing statute and obligation limitations) and unobligated balances of budget authority provided in previous years.
For purposes of budget execution, budgetary resources include new budget authority, available unobligated balances at the beginning of the year, reimbursements and other income (also known as offsetting collections credited to an appropriation or fund account), recoveries of prior year obligations from unexpired accounts, and restorations. In the case of reimbursable work, budgetary resources available for obligation are comprised of earned reimbursements and unfilled customer orders (limited by the amounts collected in advance for orders from the public). In the case of loan programs, budgetary resources available for obligation from loan repayments and interest on loans are comprised of actual collections when authorized to be used.
Budgetary Resources has been defined 5 different ways in documents like Congressional Budget Office Glossary of Terms, Analytical Perspectives, Budget of the U.S. Government, Fiscal Year 2014, A Glossary of Terms Used in the Federal Budget Process, and 2 more.