Requirements for Certain Types of Accounts

41.1. Apportionment requirements and exemptions.

  All accounts will be apportioned except:

  --accounts specifically exempted from apportionment by 31 U.S.C.
    1511 (b) or other laws;

  --accounts whose budgetary resources are available only for transfer
    to other accounts, whose resources have expired for obligational
    purposes, or whose resources have been fully obligated before the
    beginning of the fiscal year; and

  --the following types of accounts, which are exempt from
    apportionment by the Director of OMB (unless the agency is
    notified that particular accounts will be apportioned) under
    authority granted to the Director by 31 U.S.C. 1516:

   --management funds and other types of non-revolving
     intragovernmental funds (see section 21.1 for definition of
     funds);

   --payment of claims, judgments, refunds, and drawbacks;

   --payment under private relief acts and other laws requiring
     payments to designated payees in the total amount provided in
     such acts;

   --interest on, or retirement of, the public debt; and

   --items determined by the President to be of a confidential nature
     for apportionment and budget execution purposes.

  Unless notice is given (or has been given) that particular accounts
are exempt, the following types of funds will be among those to be
apportioned:

  --trust funds;

  --intragovernmental revolving funds (see section 21.1);

  --receipts made available by law for industrial and power
    operations; and

  --grants to the States under titles I, IV, X, XIV, XVI, XIX, or XX
    of the Social Security Act or under any other public assistance
    title in such Act.

                  Basis and Nature of Apportionments

42.1. Basis of apportionment action.

  Apportionment action will normally be based on obligations to be
incurred. However, when it is determined that obligations and outlays
for certain accounts can best be controlled at some other point before
firm obligations are incurred, OMB may apportion on a basis other than
obligations (see section 12.1).

42.2. Level of apportionments.

  OMB normally makes apportionments and reapportionments at the level
of the appropriation or fund account. When more than one annual,
multiple-year, or no-year appropriation is enacted under the same
title, separate apportionments will be made for each appropriation.
However, upon determination by OMB, apportionments and
reapportionments may be made at other levels, such as by groups of
accounts, activities, projects, or objects.

42.3. Types of apportionments.

  Normally, budgetary resources will be apportioned for calendar
quarters (category A apportionments). However, when approved by OMB,
amounts may be apportioned for other time periods; for activities,
projects, objects; or for a combination thereof (category B
apportionments).

  In the case of annual accounts and the last year of multiple-year
accounts, under no circumstances will amounts be apportioned for
periods longer than one fiscal year.

  In the case of no-year accounts and multiple-year accounts in which
funds are available beyond the current fiscal year, apportionments
will cover the anticipated financial requirements for the period of
availability of funds where financial requirements are known in
advance, provided that an apportionment is made at the beginning of
each fiscal year in accordance with section 44.3.

  Funds that are not apportioned may be shown on the apportionment
form as deferred, withheld pending rescission (see Part VII), or as an
unapportioned balance of a revolving fund (see Part VIII).

42.4. Procedures for requesting changes in the level or time periods
  of apportionments.

  Agencies may request changes in the level or time periods covered by
apportionments. Consideration will be given to apportioning funds for
time periods other than calendar quarters or at levels other than the
appropriation account whenever such periods or levels are more
representative of program activities or will facilitate their
execution.

  Agency proposals for changes in the level or time periods covered by
apportionments will be made to OMB in a letter submitted in advance of
the initial apportionment schedule for the year. Exceptions may be
made if special situations arise during the year.

42.5. Apportionment of available balances.

  (a) Within the fiscal year.--Whenever budgetary resources are
apportioned for time periods of less than a fiscal year (e.g.,
calendar quarters), any apportioned, but unobligated balances at the
end of any period will be carried forward for obligation in subsequent
apportionment periods within the current fiscal year without
reapportionment, unless otherwise specified on the apportionment form.

  (b) Beyond the fiscal year.--When budgetary resources remain
available beyond the end of a fiscal year, new apportionment action is
required for the new fiscal year for all accounts subject to
apportionment, unless OMB determines otherwise. Budgetary resources
apportioned for the new fiscal year will be reduced by any portion of
the unobligated balance estimated to be brought forward on the most
recently approved apportionment form but never realized. (That is, the
net amount of indefinite budget authority, transfers, reimbursements,
and recoveries that was anticipated on the most recently approved
apportionment form for the current year but did not materialize, as
shown on the final S.F. 133 for the previous year, will be subtracted
from both the budgetary resources and the amounts apportioned.)

  New apportionment action for a fiscal year will be independent of
all apportionment actions of the preceding year. Subsequent
reapportionment action, including that necessitated by the enactment
of legislation providing additional budget authority, will supersede
previous apportionment action taken during the year and will cover all
transactions from the beginning of the fiscal year.

  Where balances are apportioned prior to the beginning of a fiscal
year but are supplemented by funds provided under a continuing
resolution, subsequent reapportionment taken upon enactment of an
account's regular source of budget authority will cover all
transactions from the beginning of the year, including those
obligations incurred under the continuing resolution. Similarly, when
balances are exempted from apportionment by OMB pending enactment of
an account's regular source of budget authority, initial apportionment
action for the new fiscal year will cover all transactions from the
beginning of the year, e.g., obligations incurred under any available
unobligated balances as well as under authority provided by a
continuing resolution.

42.6. Legality of using funds.

  The apportionment of funds is not to be regarded as resolving any
question as to the legality of using funds for the purpose for which
apportioned. Any question as to the legality of using funds for a
particular purpose must be resolved through other channels.

42.7. OMB approval of comments on the apportionment.

  Apportionment action by OMB implies approval of, or concurrence
with, any comments inserted on the form by the agency. Where OMB
specifically disagrees with any such comments, it will be noted on the
approved apportionment form.

42.8. Apportionment of amounts appropriated under continuing
  resolutions.

  (a) Amount.--Continuing Resolutions (CRs) may be enacted into law to
provide funding until regular appropriations for the fiscal year are
enacted. Normally, no new projects or activities or termination of
existing projects or activities are permitted. The funding available
to the pertinent projects or activities covered by the CRs is
calculated by formula, usually by deriving an annual amount, as
follows:

  --When there are House- and Senate-passed versions of the regular
    appropriations act(s) as of October 1st.--The amount available is
    the lowest of either the House, Senate, or the current year (prior
    fiscal year) rates, except that where an item is included in only
    one version, the pertinent project or activity shall be continued
    at the lower of the current year (prior fiscal year) rate or the
    rate permitted by the one House.

  --When there is only the House-passed version as of October
    1st.--The amount available is the lower of the House or current
    year (prior fiscal year) rates, except that where an item is
    funded in applicable appropriations act(s) for the prior fiscal
    year and is not included in the House-passed version, the
    pertinent project or activity shall be continued at a rate of
    operations not exceeding the current year (prior fiscal year)
    rate.

  --When there is no House-passed version as of October 1st.--Funding
    for projects and activities is provided at the rate of operations
    included in the applicable appropriations act(s) for the prior
    fiscal year.

  --Restriction on amounts available for civilian personnel
    compensation and benefits.--Notwithstanding the three previous
    paragraphs, the amount available for civilian personnel
    compensation and benefits is no higher than the amount necessary
    to support the reduced personnel level ordered by the Federal
    Workforce Restructuring Act of 1994.

  Questions regarding this restriction should be addressed to OMB.

  (b) Period of availability.--Amounts made available by CRs are for
the length of time specified by the CR, for example, 21 days, or until
the enactment of regular fiscal year appropriations, whichever is
sooner.

  (c) Purpose.--The purpose of a CR is to fund temporarily the normal
operations of government. Under a CR, appropriations are provided to
continue projects and activities of the Federal Government (or
portions thereof) under the authorities and conditions provided in
applicable appropriations acts for the prior fiscal year.

  (d) Conditions.--The amounts made available under CRs are normally
subject to the same terms and conditions that are specified in the
enacted appropriations acts for the prior fiscal year.

  (e) Apportionment.--All amounts made available by CRs that expire
before December 31st are automatically apportioned as described below.
Agencies may request written apportionments if amounts automatically
apportioned are deemed to be inadequate or if OMB or the agency deems
a written apportionment to be necessary.

  --Automatic apportionment.--Under the automatic apportionment of a
    CR under this section, the amount available during the period
    covered by the CR is the lower of either: (1) a pro-rated level to
    reflect a constant rate of obligation over the period of
    availability specified by the CR; or (2) the seasonal rate of
    obligation.

  The pro-rated level is calculated by multiplying the annualized
    appropriation (i.e., the lowest of the House, Senate (if any), or
    current rate) by the number of days the CR is in effect divided by
    365 (and carried to three decimal places). For example, if the CR
    is in effect through the 21st of October, the annualized
    appropriation will be multiplied by 5.8 percent (21/365).

  To determine the seasonal rate of obligation, calculate the
    historical rate (percentage in tenths) of obligation for the
    period of the CR of either the prior fiscal year or an average of
    a number of prior years. Then multiply the historical rate
    (percentage in tenths) by the annualized appropriation (i.e., the
    lowest of the House, Senate (if any), or current rate) provided
    under the CR.

  The amount automatically apportioned under the CR is the lower of
    the prorated or the seasonal rate.

  Example: If the lowest of House, Senate (if any), and current rate
    for a program is $100,000, the CR provides $100,000 in annualized
    appropriations for the fiscal year, and the normal pattern of
    obligation is constant throughout the year, then the proration of
    obligational authority should be used. Of this amount, $5,800
    (.058 x $100,000) would be automatically available for the first
    21 days of the fiscal year. If, however, the seasonal rate of the
    21 days yields an amount lower than $5,800, then the lower amount
    is apportioned.

  --Written reapportionment.--In cases where the rate of obligation is
    affected by seasonality and the normal pattern of obligation
    exceeds the pro-rated level calculated by using the lowest of the
    House, Senate (if any), or current levels, the agency may request
    reapportionment to reflect the seasonality of obligation. A
    written request for reapportionment with adequate justification
    should be forwarded to OMB as soon as possible.

  --Footnotes and conditions.--All footnotes and other conditions
    placed on the latest prior fiscal year apportionments remain in
    effect under an automatic apportionment. Should an agency desire
    to seek a modification of such footnotes and conditions, a written
    reapportionment request should be submitted to OMB.

  (f) Credit programs.--CRs generally make available budgetary
resources to support the costs (appropriations for subsidy amounts)
associated with direct and guaranteed loan activities that were
conducted in the prior fiscal year. The limitations on credit activity
levels also remain, subject to the terms and conditions specified in
the prior fiscal year appropriations act(s).

  (g) Enactment of regular appropriations.--If, during the period
covered by the CR, a regular appropriations bill is enacted, agencies
will seek reapportionment to reflect the enacted appropriation. The
total amount subject to reapportionment will equal the total amount
made available for the fiscal year in the regular appropriation. At
this point, agencies should refer to the following sections for
instructions on apportionment under regular appropriations.

  (h) Obligations incurred under a CR.--Under a continuing resolution,
certain obligations remain valid even if an annual amount less than
the amount obligated is subsequently appropriated. Specifically, the
amounts provided under the continuing resolution are available for
subsequent liquidation of the valid obligations incurred for goods and
services while the continuing resolution was in effect. To comply with
the legislative intent of the lower appropriation, agencies will
reduce obligations in the most cost-effective way and to the maximum
extent possible. For example, goods and services ordered but not yet
received will be cancelled if it is cost-effective to do so.

                   Basis of Apportionment Requests

43.1. Basing requests on financial plans.

  Except in certain specified instances (see section 43.2), the law
requires that apportionments and reapportionments will be made so as
to prevent the obligation or expenditure of funds in a manner that
would indicate the necessity for a deficiency or supplemental
appropriation. Apportionments will also be made so as to take into
consideration any legal limitations imposed by the Congress. The
distribution of apportionments will be part of the agency's overall
financial plan for the year and will be based on a careful forecast of
obligations to be incurred under the work programs or operations
planned during the year. In many cases, experience in past years will
be a useful guide.

  Agencies may be required to change the nature or level of detail of
their financial plans from year to year due to changing circumstances
or as required by OMB. Agencies should consult with OMB about the
level of detail required in financial plans well in advance of
submission of apportionment requests. Requirements for supporting data
are discussed in section 44.7.

  Where funds are apportioned for calendar quarters or other time
periods of less than a year, it is essential that provision be made
for any seasonal or similar variations in fiscal requirements. When
such factors make it necessary to request apportionments in varying
amounts, a suitable explanation will accompany the agency request in a
footnote or as a note on the reverse side of the form or on a separate
sheet.

43.2. Requests anticipating the need for supplemental authority.

  The Antideficiency Act (31 U.S.C. 1515) permits apportionments to be
made that indicate the need for supplemental budget authority only
when:

  --laws have been enacted, subsequent to the transmittal to the
    Congress of the budget request, that require expenditures beyond
    administrative control;

  --emergencies arise involving (1) the safety of human life, (2) the
    protection of property, or (3) the immediate welfare of
    individuals in cases where an appropriation that would allow the
    United States to pay, or contribute to, amounts required to be
    paid to individuals in specific amounts fixed by law or under
    formulas prescribed by law, is insufficient; or

  --supplemental appropriations are required to permit payment of such
    pay increases as may be granted pursuant to law to civilian
    officers and employees (including prevailing rate employees whose
    compensation is fixed and adjusted from time to time in accordance
    with prevailing wage rates) and to retired and active military
    personnel.

  In addition, other laws may be enacted that authorize apportionments
that anticipate the need for supplemental estimates of appropriations
(e.g., a continuing resolution that authorizes deficiency
apportionments necessitated by civilian and military pay increases).

  In any case where a requested apportionment indicates a necessity
for a supplemental or deficiency estimate of appropriations, then the
following notation will be made on the apportionment request (S.F.
132):

    "This apportionment request indicates a necessity for a
   supplemental appropriation now estimated at $----------."

  The apportionment request will be submitted to OMB along with three
copies of the agency head's determination of the reasons for a
deficiency apportionment, as required by law (31 U.S.C. 1515). The
statement of necessity will read as follows:

    "I hereby determine that it is necessary to request apportionment
   (or reapportionment) of the appropriation `(appropriation title)'
   on a basis that indicates the necessity for a supplemental estimate
   of appropriations, because ... [cite one of the allowable reasons
   mentioned above]."

  The need for a supplemental will usually be reflected in quarterly
apportionments by making the request for the fourth quarter less than
the amount that will be required. For apportionments by activities,
the amount requested for each activity must provide for carrying on
that activity until the supplemental appropriation is expected to
become available. OMB approval of requests for deficiency
apportionment does not authorize agencies to exceed available
resources within an account.

  The amount of any anticipated supplemental appropriation must be
fully justified. Action on the apportionment request does not commit
OMB to the amount of the supplemental that will be recommended
subsequently to the President or transmitted to the Congress.

             Apportionment and Reapportionment Procedures

44.1. Use of Standard Form 132.

  Standard Form 132 will be used to request apportionment or
reapportionment of each appropriation or fund account subject to
apportionment, unless otherwise required by OMB.

  When more than one appropriation is enacted under the same title, a
separate apportionment form will be submitted for each appropriation
subject to apportionment. However, upon determination by OMB, a single
apportionment form may be used to apportion two or more accounts as a
unit.

  Where budget authority for revolving funds is provided through
"feeder" appropriation accounts, a single form will cover both the
revolving fund and the related feeder account(s).

  Where a single limitation on administrative expenses applies to two
or more revolving funds, the agency may, at its option, submit to OMB
for approval a single S.F. 132 for the combined limitation in lieu of
distributing the limitation to the funds involved.

  In the case of an appropriation from which one or more allocations
are made to transfer appropriation accounts, the coordinating agency
(e.g., the agency responsible for the parent account) will submit a
consolidated apportionment form covering the parent account and all
allocations therefrom. Agencies that receive allocations will not
submit separate apportionment schedules for allocation accounts,
unless specifically requested by OMB (see Part VIII).

44.2. Coverage of the S.F. 132

  The S.F. 132 signed by responsible OMB officials and all attachments
transmitted to the agency are part of the apportionment, unless
otherwise specified on the S.F. 132.

44.3. Initial apportionments.

  In those cases where any part of the budgetary resources for an
account does not result from current action by the Congress (such as
permanent appropriations, public enterprise and other revolving funds
subject to apportionment, reimbursements and other income, and
balances of prior year budget authority), initial apportionment
schedules for the year will be submitted to OMB by August 21, as
required by 31 U.S.C. 1513(b).

  In those cases where all of the budgetary resources for an account
result from current action by the Congress, initial apportionment
schedules will be submitted to OMB within 10 calendar days after the
approval of the appropriation or substantive acts providing new budget
authority or by August 21, whichever is later.

  In certain cases, such as programs accruing interest liabilities
pursuant to the Cash Management Improvement Act, agencies may wish to
submit initial apportionment requests and supporting materials to OMB
on or soon after the day Congress completes action on the
appropriations bill. This will expedite OMB approval of the
apportionment request and help reduce potential interest liabilities.
Agencies may discuss alternative ways to expedite approval of
apportionments with OMB. For example, apportionments may be submitted
and approved by telephone or fax for emergency funding needs.

44.4. Reapportionments.

  Unobligated balances of amounts apportioned are available for
obligation in later periods within the fiscal year and do not need to
be reapportioned unless otherwise specified by OMB.

  However, a reapportionment request will be submitted to OMB as soon
as a change in an apportionment previously made becomes necessary due
to changes in amounts available (e.g., actual reimbursements differ
significantly from estimates), program requirements, or cost factors,
except as specified in section 44.5. Such requests will be submitted
so as to allow time for action by OMB before revised amounts are
needed for obligation. Agencies are advised that apportionment action
for a specific time period may not be changed after the end of the
period. Where emergencies, such as those involving the safety of human
life or the protection of property, require immediate action, agency
requests for reapportionment and OMB approval may be accomplished by
telephone. As soon thereafter as practicable, agencies will submit
apportionment schedules reflecting such action.

  A reapportionment request will be submitted within 10 calendar days
after approval of an appropriation or substantive act providing budget
authority, where such authority is enacted after the initial
apportionment for the year has been made (except as specified in
section 44.5). Agencies are encouraged to begin preparation of
apportionments and related materials as soon as the House and Senate
have reached agreement on funding levels.

  In some cases, initial apportionment schedules will be submitted
before the unobligated balance brought forward has been precisely
determined. If the unobligated balance brought forward, as shown on
the latest approved apportionment schedule, differs from the
unobligated balance at the end of the preceding year as reported on
the final S.F. 133 for that year, and the difference is larger than
the amount specified in section 44.5, then the reapportionment request
must be approved by OMB before the additional funds can be obligated.

  If the unobligated balances on the reapportionment schedule do not
agree with those: (a) reported on the final S.F. 133 of the preceding
year; (b) reported to the Treasury for inclusion in the U.S.
Government Annual Report Appendix; or (c) presented in the Budget
Appendix as a past-year actual amount, the agency will prepare a
footnote to line 2A explaining the difference. (NOTE: The U.S.
Government Annual Report Appendix of the Department of the Treasury
(formerly known as the Treasury Combined Statement) will be referred
to in this Circular as the Treasury Annual Report Appendix.)

44.5. Adjustments not requiring submission of a reapportionment
  request.

  Unless OMB determines otherwise, amounts apportioned by time periods
of less than a year (e.g., calendar quarters or similar time periods)
may be adjusted as follows without the submission of a reapportionment
request (S.F. 132):

  --Adjustments in the amount of unobligated balances brought forward
    (line 2A) up to $200,000 or 1 percent of the amount of total
    budgetary resources, whichever is lower, will be added to or
    subtracted from the amount apportioned for the period in progress
    when the adjustment is made.

  --Amounts of budget authority adjustments (line 1D) or balances
    transferred (line 2B), up to $200,000 or 1 percent of the amount
    of total budgetary resources, whichever is lower, will be added to
    or subtracted from the amount apportioned for the time period in
    progress when the adjustment is made.

  --Amounts of indefinite budget authority (lines 1B and 1C),
    reimbursements (line 3), or recoveries (line 4) that are realized
    above or below anticipated amounts, up to $200,000 or 1 percent of
    the amount of total budgetary resources, whichever is lower, will
    be added to or subtracted from the amount apportioned for last
    time period.

  If so specified on the most recently approved apportionment form or
otherwise approved in writing by OMB, other specific types of
adjustments to apportionments may be made without the submission of a
reapportionment request. These will include amounts of supplemental
appropriations or other authority enacted in the last period,
adjustments of amounts apportioned on bases other than time periods,
and adjustments of time period apportionments other than those
mentioned above.

44.6. Treatment of automatic adjustments on reapportionment requests.

  Unless OMB determines otherwise, when amounts are automatically
apportioned (e.g., as specified in section 42.8(e) or section 44.5)
and there is a subsequent need for reapportionment, adjustments
previously made as automatic apportionments will be reflected on the
"Amount of Latest S.F. 132" column. In such cases, a footnote will
indicate where changes have been previously made as automatic
apportionments.

44.7. Supporting data.

  Apportionment and reapportionment requests will be supported by
sufficient data to justify the financial requirements set forth
therein. Agencies are encouraged to discuss the availability of
supporting data, including performance goals and performance
indicators such as output and outcome measures where possible, with
OMB prior to the time initial apportionments are submitted so that
specific supporting data that may be required by OMB can be provided.

  Whenever an apportionment or reapportionment request contains a
proposed rescission or deferral, it will be accompanied by a
rescission or deferral report outlining the reasons for and effect of
the proposed action. (See Part VII instructions on preparation of
these reports.)

44.8. Number of copies.

  Normally, an original and one copy of the S.F. 132 will be submitted
directly to OMB for each account (or group of accounts as required by
OMB) subject to apportionment. An original and two copies will be
submitted for any S.F. 132 that has an entry on line 9 (Withheld
pending rescission) or 10 (Deferred). To the extent practicable, all
the forms for each independent agency, departmental bureau, or similar
subdivision will be submitted together and numbered consecutively in
the space provided in the upper right hand corner of the S.F. 132.

44.9. Signature.

  The original S.F. 132 will be signed by an officer duly authorized
by the head of the agency for each independent agency, departmental
bureau, or similar subdivision. In the case of electronic transmittal
of the S.F. 132, an alternative approved in writing by OMB may be
used. The agency signature block shall be blank when the apportionment
is initiated by OMB. Signatures on other sheets and copies may be
affixed by stamp, typing, or other means. Any changes in figures will
be initialed on each copy by the officer who signs the forms.

44.10. Action by OMB.

  Action upon agency apportionment and reapportionment requests will
be appropriately entered by OMB on lines 8 through 12 in the third
column, "Action by OMB," of the S.F. 132 and validated by a signature
on the "Apportioned" line. Lines 1 through 7 in the third column will
be used by OMB in cases where the budgetary resources solely available
for apportionment shown on the S.F. 132 submitted by the agency are
changed or if OMB disagrees with any of the amounts in the "Agency
Request" column.

  In those cases where initial apportionment requests are submitted by
August 21 (see section 44.3), OMB will notify agencies of the action
taken on the initial requests by September 10, as required by law. In
the case of accounts that have budgetary resources solely as a result
of current action by the Congress, OMB will notify the agencies
concerned of the action taken on apportionment or reapportionment
requests within 30 calendar days after the approval of the act
providing new budget authority or by September 10, whichever is later.

  At the time the apportionment or reapportionment action is approved
by OMB, the original S.F. 132 will be forwarded to the agency
concerned.

 Explanation of Standard Form 132, Apportionment and Reapportionment
                               Schedule

                        (See Exhibits 45A-45H)

45.1. Explanation of form and line entries.

  The S.F. 132 is divided into two general sections: Budgetary
Resources and Application of Budgetary Resources.

  Agencies will make entries in the column "Agency Request" for each
applicable line item. The column "Amount on Latest S.F. 132" will be
left blank on initial apportionment requests. On reapportionment
requests, agencies will enter the amounts in the "Action by OMB"
column of the most recently approved S.F. 132 in this column. If there
are no entries for lines 1 through 7 in the "Action by OMB" column,
agencies will enter the amounts contained in the "Agency Request"
column of the most recently approved S.F. 132. Unless OMB determines
otherwise, when amounts are automatically apportioned (e.g., as
specified in section 42.8(e) or section 44.5) and there is a
subsequent need for reapportionment, adjustments previously made as
automatic apportionments will be reflected on the "Amount on Latest
S.F. 132" column. In such cases, a footnote will indicate whether
changes have been previously made as automatic apportionments. The
detailed information to be reported on each line of the form is
explained below.

  Usually, lines for reporting actual amounts will apply only to
reapportionment requests. Unless more recent figures are available,
amounts will be in agreement with the latest S.F. 133. A footnote will
be shown (at the bottom of the S.F. 132) to indicate the period
covered by the actual amounts reported on the form.

  The following is a table of contents for the exhibits of
apportionment or reapportionment requests that are provided for
illustration.

----------------------------------------------------------------------
Exhibit
  No.                     Description
----------------------------------------------------------------------
  45A     One-year appropriation--Initial apportionment               
  45B     No-year appropriation--Initial apportionment                
  45C     No-year appropriation--Reapportionment                      
  45D     Appropriations under continuing resolution                  
  45E     Reapportionment following a continuing resolution           
  45F     Public enterprise (revolving) or intragovernmental          
           (revolving) fund--Reapportionment
  45G     Trust fund limitation                                       
  45H     Negative amount due to reduced unobligated balance          
----------------------------------------------------------------------

                         BUDGETARY RESOURCES

----------------------------------------------------------------------
   Line Entry                          Explanation
----------------------------------------------------------------------
Line 1. Budget authority:                                             
 A. Appropriations       Enter the amount of appropriations specified 
 realized...............  in an appropriation act (including the      
                          annualized level of appropriations to be    
                          warranted by Treasury pursuant to a         
                          continuing resolution) or in a substantive  
                          act and becoming available on or after      
                          October 1 of the fiscal year.

                         Include any enacted supplemental             
                          appropriations and the portion of indefinite
                          appropriations warranted by Treasury.

                         In the case of special and trust fund        
                          accounts designated by Treasury as          
                          "available," enter the amount of receipts   
                          credited to the account.

                         For accounts operating under a continuing    
                          resolution, when the account's usual source 
                          of budget authority is enacted, the         
                          appropriation will be changed to be equal to
                          the amount specified in the regular         
                          appropriations act.

                         See Part VII for treatment of enacted        
                          rescissions of appropriations.

                         Identify in the stub column the reference to 
                          law(s) providing the appropriation.

 B. Appropriations       Enter the amount anticipated to become       
  anticipated             available under existing law, such as       
  (indefinite)..........  indefinite appropriations. Do not include   
                          anticipated, unenacted supplemental         
                          appropriations.

                         This entry will be the latest estimate of    
                          amounts anticipated for the rest of the     
                          fiscal year beyond those realized (and      
                          reported on line 1A).

                         Identify in the stub column the reference to 
                          the law(s) providing the appropriation.

 C. Other new authority  Enter the amount of new budget authority     
  ()....................  (other than appropriations) becoming        
                          available on or after October 1 of the year.

                         Identify in the stub column the type of      
                          budget authority involved (e.g., contract   
                          authority, reappropriation, borrowing       
                          authority).

                         The treatment of reappropriations of funds   
                          that have expired differs from the treatment
                          of reappropriations of amounts that have not
                          expired in the following ways:

                         --For funds that have expired, a             
                          reappropriation will be entered on line 1C  
                          of the S.F. 132 and S.F. 133 of the gaining 
                          account. The losing account has expired,    
                          therefore, no reapportionment action is     
                          needed for the losing account.

                         --For funds that have not expired, Treasury  
                          records a non-expenditure transfer. The     
                          losing account will record a transfer out   
                          (on line 1D or 2B, as appropriate). The     
                          gaining account will record a transfer in   
                          (on line 1D or 2B, as appropriate), a       
                          reappropriation of the same amount (on line 
                          1C), and a negative amount on line 5 to     
                          remove the double counting. The public law  
                          citation on line 5 should be the            
                          appropriations act that reappropriated the  
                          amount. This treatment reflects the fact    
                          that the amount transferred has been        
                          reappropriated and expired.

                         For revolving funds in which credits and     
                          repayments to indefinite borrowing authority
                          are available for obligation, include only  
                          the amount of new borrowing authority       
                          anticipated to be used during the year;     
                          i.e., the total amount of indefinite        
                          borrowing authority anticipated to be used  
                          net of any credits or repayments but without
                          going below zero. (Any credits or repayments
                          anticipated to be used will be reported on  
                          line 3.)

                         See Part VII for treatment of enacted        
                          rescissions of new budget authority other   
                          than appropriations.

 D. Net transfers (+ or  Enter the sum of (1) the net amount of budget
  -)....................  authority enacted that is actually          
                          transferred to (+) or from (-) the account  
                          and (2) the current estimate of any new     
                          budget authority to be transferred to (+) or
                          from (-) the account under existing         
                          legislation. Do not include anticipated     
                          transfers that require legislation.

                         The entries on this line are transfers of new
                          budget authority, while the entries on line 
                          2B are transfers of available, unobligated  
                          balances.

                         The entries on this line are non-expenditure 
                          transfers between two Federal Government,   
                          Federal fund accounts for the purposes of   
                          the receiving or gaining account; i.e., the 
                          type of transfers described in section 81.3.

                         Entries related to transfers will be         
                          supported by a listing (on the back of the  
                          S.F. 132 or on a separate sheet) of the     
                          individual accounts from which and to which 
                          the transfers have been or are to be made.

                         For each transfer to (+) or from (-) the     
                          account, specify the amount actually        
                          transferred. Identify the amounts of the    
                          most current estimates by an asterisk. The  
                          listing shall include the following note:   
                          "Asterisks indicate current estimates of    
                          amounts to be transferred under existing    
                          legislation."

----------------------------------------------------------------------
Line 2. Unobligated                                                   
 balance:
 A. Brought forward,     This line applies only to no-year and        
  October 1.............  unexpired multiple-year accounts. Enter the 
                          available, unobligated balance brought      
                          forward from prior fiscal years as of       
                          October 1 of the fiscal year.

                         This line should include available,          
                          unobligated balances of all budgetary       
                          resources as defined in section 21.1.

                         If balances brought forward from prior years 
                          must be apportioned before the actual       
                          balance is known, an estimated amount will  
                          be reported on this line and indicated with 
                          "est." added to the stub. The actual balance
                          will be substituted for the estimate as soon
                          as it becomes known.

                         If the amount does not agree with those (a)  
                          reported on the final S.F. 133 of the       
                          preceding year; (b) reported to the Treasury
                          for inclusion in the Treasury Annual Report 
                          Appendix; or (c) presented in the Budget    
                          Appendix as a past-year actual amount, the  
                          agency will prepare a footnote to line 2A   
                          explaining the difference.

                         If the account is apportioned by time periods
                          and the difference between the estimate and 
                          the actual is within the range of adjustment
                          permitted by section 44.5, the              
                          apportionments will be adjusted accordingly.
                          If the difference is greater, a request for 
                          reapportionment must be approved by OMB     
                          before unapportioned funds can be obligated.

                         See Part VII for treatment of enacted        
                          rescissions of balances.

                         Where resources are apportioned on the basis 
                          other than obligations (see section 42.1)   
                          such as "administrative commitments" or some
                          other pre-obligation basis, the amount      
                          entered on this line will be only that      
                          portion of the unobligated balance brought  
                          forward that is not "administratively       
                          committed" or otherwise pre-obligated on the
                          basis on which the apportionment is made.

 B. Net transfers (+ or  Enter the sum of (1) the net amount of any   
  -)....................  unobligated balance of prior year budget    
                          authority actually transferred to (+) or    
                          from (-) the account and (2) the current    
                          estimate of any balances to be transferred  
                          to (+) or from (-) the account under        
                          existing legislation. Do not include        
                          anticipated transfers that require          
                          legislation. Do not include transfers       
                          required or permitted by law from trust     
                          funds to Federal funds.

                         The entries on this line are transfers of    
                          balances, while the entries on line 1D are  
                          transfers of budget authority.

                         The entries on this line are non-expenditure 
                          transfers (except those to allocation       
                          accounts) between two Federal Government    
                          accounts and not expenditure transfers. The 
                          treatment of expenditure transfers is       
                          explained in the discussion of line 1D.

                         Do not include amounts cancelled.            

                         Entries related to transfers will be         
                          supported by a listing (on the back of the  
                          S.F. 132 or on a separate sheet) of the     
                          individual accounts from which or to which  
                          the transfers have been or are to be made.  
                          For each transfer to (+) or from (-) the    
                          account specify the amount actually         
                          transferred or to be transferred. Identify  
                          the amounts of the most current estimates by
                          an asterisk. The listing shall include the  
                          following note: "Asterisks indicate current 
                          estimates of amounts to be transferred under
                          existing legislation."

----------------------------------------------------------------------
  For a discussion of budgetary resources available for obligation,
 see Part III. This discussion is particularly relevant in
 understanding reimbursements and other income.

----------------------------------------------------------------------
Line 3. Reimbursements                                                
 and other income:
 A. Earned.............. Enter the amount of reimbursements and other 
                          income earned to date during the current    
                          fiscal year through: (a) the delivery of    
                          goods and performance of services to other  
                          Federal government accounts, whether or not 
                          bills have been rendered or collections     
                          made; (b) disposition of assets but         
                          excluding amounts not realized; and (c)     
                          actual collections on loans or other        
                          long-term credits outstanding but excluding 
                          any amounts due but uncollected on such     
                          assets.

                         This entry may include reimbursements and    
                          other income earned in a prior year and     
                          available to be credited to the current year
                          account only when specifically authorized by
                          law. Identify in a footnote the amount of   
                          such earnings together with a citation of   
                          the applicable law.

                         In the case of revolving funds, enter        
                          revenues, reimbursements, and other amounts 
                          provided by operations during the year.

                         Receivables previously cancelled and included
                          on this line will be netted against revenues
                          reported on this line, either individually  
                          or in an allowance for losses.

 B. Change in unfilled   Enter the increase (+) or decrease (-) from  
  customers' orders (+    October 1 in: unfilled orders on hand from  
  or -).................  other Government accounts that are valid    
                          obligations of the ordering account (whether
                          or not advances have been received);        
                          unfilled orders on hand from the public,    
                          including State and local governments, but  
                          only if the account is specifically         
                          authorized by law to include such amounts as
                          available for obligation without an advance;
                          and amounts advanced or collected from the  
                          public for goods or services that have not  
                          yet been provided or performed.

 C. Anticipated for rest Enter a current estimate of the additional   
  of year...............  reimbursements and other income expected to 
                          be earned and to provide budgetary resources
                          for the remainder of the fiscal year. The   
                          estimate will be comprised of: (a) orders   
                          expected to be received from other          
                          Government accounts; (b) advances expected  
                          to be received from the public; and (c)     
                          reimbursements expected to be earned (in the
                          absence of advances) from the public.

 D. Trust fund transfer. This line is not on the pre-printed S.F. 132.
                          It will be inserted on the form (manually   
                          typed or added to an electronic version when
                          OMB has approved an electronic version of   
                          the S.F. 132) whenever transfers from trust 
                          funds have been included in an              
                          appropriations act or any other law to fund 
                          the activities of an agency that are        
                          normally funded in a general fund account.

                         Lines 1.D and 2.B will not be used to show   
                          transfers required or permitted by law from 
                          trust funds to Federal funds. These funds   
                          will be obligated and disbursed in the trust
                          fund and received into the Federal fund     
                          account as Reimbursements and other income.

                         When a trust fund orders goods or services   
                          from a general fund account, payments from  
                          the trust fund will be reflected in lines   
                          3A, 3B, or 3C, as appropriate.

----------------------------------------------------------------------
Line 4. Recoveries of                                                 
 prior year obligations:
 A. Actual.............. Enter the amount of any cancellations or     
                          downward adjustments in unexpired accounts  
                          since October 1 of obligations reported in  
                          prior years.

 B. Anticipated for rest Enter the current estimate of the additional 
  of year...............  amount of cancellations or downward         
                          adjustments anticipated in unexpired        
                          accounts for the remainder of the fiscal    
                          year.

----------------------------------------------------------------------
Line 5. Portion not      Enter as a negative amount the portion of    
 available pursuant to    budgetary resources not available for       
 P.L. -------- (-)......  obligation pursuant to a specific provision 
                          of law. For example:

                         --When an account is operating under a       
                          part-year continuing resolution, enter as a 
                          negative amount the portion of the          
                          annualized level included on line 1 that is 
                          not available under the terms of the        
                          continuing resolution.

                         --When a congressionally-initiated deferral  
                          of an amount that has been appropriated is  
                          enacted, including enactment of a deferral  
                          proposed by the Executive, enter the amount 
                          not available due to congressional action as
                          a negative amount on this line.

                         --When a law specifies that all or a portion 
                          of the amount appropriated is not available 
                          for obligation unless specifically          
                          authorized, the amount is appropriated and  
                          is shown, as a positive amount, on line 1.  
                          In such cases, enter the amount not         
                          available, as a negative amount, on this    
                          line. (NOTE: This differs from amounts that 
                          are only appropriated contingent upon the   
                          occurrence of a policy decision by the      
                          Executive, for example, upon submission of a
                          request by the President. In such cases, the
                          amounts are not appropriated until the event
                          occurs. Since no amount is shown as         
                          appropriated on line 1, there is no need to 
                          show any reduction on this line.)

                         --When a provision of law, such as a benefit 
                          formula or limitation on obligations,       
                          precludes amounts in special or trust funds 
                          from obligation, include the amounts not    
                          available, as a negative amount, on this    
                          line. (At year-end this amount should be the
                          same as the amount on line 60.45 of the P&F 
                          schedule). The special and trust fund       
                          receipts will be shown on line 1.

                         --When a portion of a revolving fund is not  
                          available for obligation because of a       
                          limitation on obligations, enter the amount 
                          not available, as a negative amount. (At    
                          year-end this amount should be the same as  
                          the amount on line 68.45 of the P&F         
                          schedule.) The offsetting collections will  
                          be shown on line 3A, 3B, or 3C, as          
                          appropriate.

                         --When the President has ordered a sequester 
                          pursuant to the Balanced Budget and         
                          Emergency Deficit Control Act of 1985, enter
                          as a negative amount budgetary resources    
                          temporarily withheld from obligation.       
                          Amounts permanently cancelled will be shown 
                          on line 6.

                         Include reappropriations of funds that have  
                          been transferred (see explanation on 1C).

                         Identify in the stub column the public law   
                          containing the restriction. The Impoundment 
                          Control Act (2 U.S.C. 683-684) and the      
                          Antideficiency Act (31 U.S.C. 1512) are not 
                          valid authorizing citations for this line.

----------------------------------------------------------------------
Line 6. Restorations (+) Enter, as a negative, amounts that are       
 and write-offs (-).....  permanently cancelled by law. For example:

                         --When a general provision specifies that a  
                          specific amount is to be reduced and        
                          authorizes the agency head to distribute the
                          reduction, enter the canceled amount, as a  
                          negative, on this line.

                         --When the five expired years are passed for 
                          annual or multi-year appropriations, enter  
                          the cancelled amount, as a negative, on this
                          line.

                         --When the President has ordered a sequester 
                          pursuant to the Balanced Budget and         
                          Emergency Deficit Control Act of 1985, enter
                          as a negative amount budgetary resources    
                          permanently cancelled.

                         Do not report amounts rescinded on this line.
                          (Such amounts will be netted on line 1A, 1C,
                          or 2A as appropriate.)

                         Enter as a negative amount principal         
                          repayments paid to Treasury or estimated to 
                          be paid to Treasury.

                         Enter as a negative amount any budgetary     
                          resources cancelled pursuant to 31 U.S.C.   
                          1555.

----------------------------------------------------------------------
Line 7. Total budgetary  Enter the sum of the amounts shown on lines 1
 resources..............  through 6. This amount represents the total 
                          amount of budgetary resources available for 
                          apportionment in the fiscal year for which  
                          the schedule is being submitted.
----------------------------------------------------------------------

                  APPLICATION OF BUDGETARY RESOURCES

----------------------------------------------------------------------
   Line Entry                          Explanation
----------------------------------------------------------------------
Line 8. Apportioned..... Enter the amounts approved on the latest S.F.
                          132 and the amounts now requested to be     
                          apportioned under Category A, Category B, or
                          a combination thereof. In cases where both  
                          Category A and Category B are used, insert a
                          descriptive label on the Category A line to 
                          distinguish the amounts apportioned by      
                          quarter from the remaining amounts.

 Category A............. Enter the amount requested to be apportioned 
                          for each calendar quarter in the fiscal     
                          year.

                         Apportionments previously approved are not   
                          subject to change after the close of the    
                          period for which the apportionment is made.

                         Where the cumulative amount apportioned      
                          through the current period is to be         
                          decreased below the cumulative amount       
                          previously apportioned through the end of   
                          the preceding period, the amount apportioned
                          for the current period will be revised to a 
                          negative amount (see exhibit 45H).

                         When (1) a continuing resolution provides    
                          funds retroactively for a funding hiatus,   
                          (2) apportionment of an account's usual     
                          source of budget authority is made after the
                          first quarter, and (3) other resources are  
                          insufficient to cover operations for the    
                          first quarter, a single amount will be      
                          entered for the period beginning with the   
                          first fiscal quarter and ending with the    
                          quarter in which the apportionment action is
                          taken. A brace will be put in the stub      
                          connecting the appropriate number of        
                          quarters.

                         Enter the amount of obligations incurred     
                          during each time period whenever funds are  
                          apportioned by quarter. The estimates should
                          be as of the date of the latest S.F. 133 if 
                          more recent amounts are not available. The  
                          amounts should be placed in the space       
                          provided in the stub column under the       
                          memorandum entry of obligations incurred.   
                          The period covered by such amounts should be
                          identified in a footnote.

 Category B............. Enter the amounts requested to be apportioned
                          on a basis other than calendar quarters,    
                          such as time periods other than quarters,   
                          activities, projects, objects, or a         
                          combination thereof (see sections 42.3 and  
                          42.4).

                         Enter in the stub column a description of the
                          type of apportionments requested on lines   
                          (1), (2), etc. Also, enter the amount of    
                          obligations incurred for each Category B    
                          apportionment as of the latest S.F. 133 if  
                          more recent amounts are not available. The  
                          periods covered by such amounts should be   
                          the same as the period for Category A, and  
                          identified in the footnote.

                         Where insufficient space is provided on the  
                          standard form to list the categories by     
                          which apportionments are to be made or where
                          apportionments are to made both by          
                          activities (or projects or objects) and by  
                          time periods within the fiscal year, the    
                          distribution of the requested apportionments
                          will be shown by adding lines to the        
                          standard form (if OMB has approved the      
                          preparation of the form via electronic      
                          means) or in an attachment.

----------------------------------------------------------------------
Line 9. Withheld pending For instructions on the use of this line, see
 rescission.............  Part VII.

----------------------------------------------------------------------
Line 10. Deferred....... For instructions on the use of this line, see
                          Part VII.

----------------------------------------------------------------------
Line 11. Unapportioned   Do not report amounts deferred or proposed   
 balance of revolving     for rescission on this line.
 fund...................
                         This line will be used primarily for public  
                          enterprise funds, intragovernmental         
                          revolving funds, and as trust funds that are
                          subject to apportionment. For these types of
                          funds, enter the amount of budgetary        
                          resources that is not apportioned (made     
                          available for obligation) in order to       
                          preserve a portion of the fund's capital so 
                          it will continue to revolve or so it will be
                          available for the purposes for which it was 
                          provided (see section 85.1).

                         The amount on this line should equal the     
                          amount shown on line 7, less the amounts    
                          apportioned on line 8, less any amounts     
                          withheld pending rescission or deferred and 
                          shown on lines 9 or 10, respectively.

----------------------------------------------------------------------
Line 12. Total budgetary Enter the sum of amounts on lines 8, 9, 10,  
 resources..............  and 11. This entry will be the same as the  
                          amount reported on line 7.
----------------------------------------------------------------------