<prompt> Translate the following text to EnglishKwa kawaida, kipimo cha bajeti ya umoja wa shirikisho ni kipimo cha fedha au sawa na fedha, ambapo mapato yanaandikwa wakati unapopokelewa na gharama zinaandikwa wakati zinapolipwa, bila kujali kipindi cha uhasibu ambapo mapato yanapatikana au gharama zinazozalishwa.  <response>: The federal unified budget measure is generally a cash or cash-equivalent measure in which receipts are recorded when received and expenditures are recorded when paid regardless of the accounting period in which the receipts are earned or the costs incurred. 