PROGRAM ACCOUNT -The budget account into which an appropriation to cover the subsidy cost of a direct loan or loan guarantee program is made and from which such cost is disbursed to the financing account.
( ( ( ( PROGRAM ACCOUNT ) - ) ( ( The ( budget account ) ) ( ( ( into ( which ( ( an ( appropriation ( to ( cover ( ( the ( subsidy cost ) ) ( of ( a ( direct ( loan ( or ( loan ( guarantee program ) ) ) ) ) ) ) ) ) ) ) ) ( is made ) ) ) ) and ) ( from ( which ( ( such cost ) ( is ( disbursed ( to ( the ( financing account ) ) ) ) ) ) ) ) ) ) ) . )
(ROOT (NP (NP (NN PROGRAM) (NN ACCOUNT)) (: -) (NP (NP (DT The) (NN budget) (NN account)) (PP (PP (IN into) (SBAR (WHNP (WDT which)) (S (NP (DT an) (NN appropriation) (S (VP (TO to) (VP (VB cover) (NP (NP (DT the) (NN subsidy) (NN cost)) (PP (IN of) (NP (DT a) (JJ direct) (NN loan) (CC or) (NN loan) (NN guarantee) (NN program)))))))) (VP (VBZ is) (VP (VBN made)))))) (CC and) (PP (IN from) (SBAR (WHNP (WDT which)) (S (NP (JJ such) (NN cost)) (VP (VBZ is) (VP (VBN disbursed) (PP (TO to) (NP (DT the) (NN financing) (NN account)))))))))) (. .)))
Funds should never be transferred between program accounts and financing accounts.
( Funds ( ( ( should never ) ( be ( transferred ( between ( program ( accounts ( and ( financing accounts ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NNS Funds)) (VP (MD should) (ADVP (RB never)) (VP (VB be) (VP (VBN transferred) (PP (IN between) (NP (NN program) (NNS accounts) (CC and) (NN financing) (NNS accounts)))))) (. .)))