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Obligations Incurred By Program Object Class CPE

Published by U.S. Environmental Protection Agency | U.S. Environmental Protection Agency | Metadata Last Checked: July 13, 2025 | Last Modified: 2020-08-05
The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. For unexpired accounts: Amount of obligations incurred from the beginning of the current fiscal year to the end of the reporting period, net of refunds received that pertain to obligations incurred in the current year. Include upward adjustments of prior obligations. For expired accounts: Amount of upward adjustments of obligations previously incurred. Upward adjustments are limited by the amount available for adjustments. No new obligations may be incurred against expired or canceled accounts.

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