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Subject: STANDARD FORM 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE 

                    5-65-00        Authority
                    5-65-10        Reporting Standards
                    5-65-20        Timing of Reports
          Exhibit 5-65-A Standard Form 132 and Crosswalk
               Exhibit 5-65-B Conceptual Budgetary Framework
               Exhibit 5-65-C Proforma SF 132 Scenario
               Exhibit 5-65-D Scenario Transactions
               Exhibit 5-65-E Scenario Preclosing Trial Balance
               Exhibit 5-65-F Scenario Standard Form 132

5-65-00   AUTHORITY

As specified in 31 U.S.C. 3512, the head of each agency shall
establish and maintain systems of accounting and internal controls
that provide reliable accounting and internal controls for the
activities of the agencies.  These systems will provide the basis for
preparing and supporting the budget requests of the agency; for
providing financial information the President requires in formulating
the budget; and for executing the budget.
          
31 U.S.C. 1514 requires the head of each agency, subject to approval
of the President, to prescribe by regulation a system of
administrative control of funds.  The approval of fund control
regulations has been delegated to the Director of OMB.  OMB approval
is intended to ensure that the objective of financial plans are met. 
HHS guidance on "Administration Control of Funds and Budget Execution
Policy" is contained in Chapter 2-10 of this manual.

An integral part of the control of funds is the Standard Form 132 used
to request apportionment or reapportionment of each appropriation or
fund account subject to apportionment.

This chapter does not cover Loans or Trust Funds.  There will be
separate chapters on these issues.  HHS does not have Borrowing or
Contract Authority so these topics are not illustrated in this
chapter. 

.5-65-10   REPORTING STANDARDS

This chapter supplements the instruction in OMB Circular No. A-34 Sec.
No. 34, Apportionment and Reapportionments Procedures.  OMB Circular
A-34 Sec. No. 34 contains guidance on: the coverage, adjustments not
requiring submission, supporting data, number of copies, authorizing
officer and a line by line explanation of the SF-132.  This chapter
also contains the crosswalk of HHS Standard General Ledger (SGL)
accounts to the SF-132 Apportionment and Reapportionment Schedule.

Lines 1 through 7 on the SF 132 mirror lines 1 through 7 on the SF
133.  The remaining lines are related, but different.  In addition,
the SF 132 contains four columns, Description, Amount of latest SF
132, Agency Request, and Action by OMB.  For a detailed explanation of
these columns and line entries, see OMB Circular A-34 Section 35.1 and
Exhibits 35 and 36.

Exhibit 5-65-A shows the crosswalk of the accounts and transactions to
the SF 132 and Exhibit 5-65-B displays the conceptual budgetary
framework.  Exhibits 5-65-C, 5-65-D, 5-65-E and 5-65-F give an example
of a proforma SF 132 scenario showing the transactions, preclosing
trial balance and related SF 132.

          5-65-20   TIMING OF REPORTS

Initial Apportionments
The SF 132 is used both for the initial apportionments and for
subsequent reapportionment.  For initial apportionments where any part
of the budgetary resources for the account does not result from
current action of Congress, the initial apportionment will be
submitted to OMB by August 21.  For initial apportionment from current
action of Congress the SF 132 will be submitted to OMB within 10
calendar days after the approval of the appropriation or by August 21,
whichever is later.  

Reapportionments
Reapportionment requests will be submitted to OMB as soon as a change
in an apportionment previously made becomes necessary due to changes
in amounts available, program requirements, or cost factors (except as
specified in section 34.5 of OMB Circular A-34).  Such requests will
be submitted so as to allow time for action by OMB before revised
amounts are needed for obligation.  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
appropriation for the year has been made.
.                STANDARD FORM 132 AND CROSSWALK

Note 1

     =    Transaction executed by SF 132 data input and used to 
     update accounting records.

Note 2
     =    Transaction executed by accounting system and used to 
     update the SF 132.

Note 3
     =    Transaction executed by accounting system after
     Treasury accomplished transaction.

Note 4
     =    Transaction generated by Operations Branch through
     daily activity.

Note 5
     Applicable only to multi and no-year accounts

Note 6
          All account balances are ending balances unless noted
     otherwise

                              Line
                             Number
                                
                             Title
                          Account No.
                          (Trans. No.)
                             Note 6
                                
                            Comments
                                
                                
                      BUDGETARY RESOURCES
                                
                                
                                
1                        Budget authority:
                                
                                
                                
                               1A
                         Appropriations
                          4119 (00B),
                          4119 (00R),
                          4119 (003),
                          4119 (00C),
                          4150 (00V),
                           4112 (00A)
                                
                             Note 1
                          Transaction
                        Code depends on
                          the type of
                         appropriation 
                        (appropriation,
                           deficiency
                        appropriation, 
                           indefinite
                         appropriation,
                          reappropria-
                          tion, etc.)
                                
                                
                               1B
                      Borrowing authority
                                
                        Not used in HHS
                                
                                
                               1C
                       Contract authority
                                
                        Not used in HHS
                                
                                
                               1D
                  Net transfers, current year
                  authority realized (+ or -)
                           4170 (005)
                             Note 3
                         (executed with
                          an SF 1151)
                                
                                
                               1E
                    Other (e.g. anticipated
                   indefinite appropriations,
                    anticipated transfers of
                     new budget authority)
                          4160 (00M),
                           4120 (002
                           and 007 OC
                             99.01)
                                
                             Note 1.                                
2                       Unobligated balance
                                
                                
                                
                               2A
                       Brought forward, 
                           October 1
                          4395, 4450,
                           4620, 4650
                          should equal
                          4201, 4221,
                          4222, 4225,
                          4251, 4283,
                          4287, 4801,
                          4802, 4901 
                        Note 2 & Note 5
                         (until actual
                          amounts are
                         known, this is
                         input through
                          the SF 132.)
                                
                                
                               2B
                   Net transfers, prior year
                    balance, actual (+ or -)
                           4190 (00G)
                             Note 3
                        (Executed with  
                          an SF 1151) 
                                
                                
                              2C 
                     Anticipated transfers,
                  prior year balance (+ or -)
                           4180 (00N
                            and 007,
                           OC 99.01)
                             Note 1
                                
                                
            3    Spending authority form offsetting
                      collections (gross)
                                
                                
                                
                          3A   Earned 
                                
                                
                                
                              3A1
                           Collected
                          4252, 4261,
                          4264, 4265,
                          4266, 4273,
                          4277, 4872,
                              4972
                             Note 4
                                
                                
                              3A2
                    Receivable from Federal
                            sources
                          4251 (E-B),
                          4283 (E-B),
                           4287 (E-B)
                             Note 4
                                
                                
3B         Change in Unfilled customers' orders (+ or -)
                                
                                
                                
                              3B1 
                        Advance received
                           4222 (E-B)
                             Note 4
                                
                                
                              3B2
                      Without advance from
                        Federal sources
                           4221 (E-B)
                             Note 4
                                
                                
3C                 Anticipated for rest of year
                                
                                
                                
                              3C1
                    Advance for anticipated
                             orders
                                
                         Only use with
                           prior OMB
                            approval
                                
                                
                              3C2
                        Without advance
                           4210 (006
                           and 007 OC
                             99.01)
                             Note 1
                                
                                
3D                  Transfers from trust funds
                                
                                
                                
                              3D1
                           Collected
                              4255
                             Note 3
                                
                                
                              3D2
                          Anticipated
                              4215
                        No TC exists at
                           this time
                                
                                
           4    Recoveries of prior year obligations
                                
                                
                                
                               4A
                             Actual
                           4871,4971
                             Note 4.                                
                               4B
                          Anticipated
                           4310 (00E
                           and 007, 
                           OC 99.01)
                             Note 1
                                
                                
                                
                                
                               5
                   Temporarily not available
                          pursuant to 
                        P L._________(-)
                           4395 (00Q)
                             Note 1
                          Temporarily
                            withheld
                          amounts only
                                
                                
6                    Permanently not available
                                
                                
                                
                               6A
                    Cancellations of expired
                      and no-year accounts
                              4350
                             Note 2
                                
                                
                               6B
                    Enacted rescissions (-)
                          4393 (00L),
                           4392 (00K)
                             Note 1
                                
                                
                               6C
                     Capital transfers and
                     redemption of debt (-)
                              4147
                             Note 3
                                
                                
                               6D
                        Other authority
                         withdrawn (-)
                                
                        Not used in HHS
                                
                                
                               6E
                   Pursuant to P.L.          
                           4396 (00H)
                            Note 1 
                                
                                
                               6F
                    Anticipated for rest of
                         year (+ or -)
                                
                        Not used in HHS
                                
                                
                               7
                   Total Budgetary Resources
                                
                          Must equal 
                            line 12
                                
                                
8                           Apportioned:
                                
                                
                                
                             Category A:
                                
                                
                                
                               8
                       (1) First quarter
                      Note: Apportionments
                   recorded as available for
                   distribution to subsequent
                   quarters (4512) and allo-
                   cated by quarters (4511) 
                             4511 
                              4590
                          transaction
                          007 followed
                             by 013
                             Note 1
                                
                                
                               8
                       (2) Second quarter
                           4511 (013)
                             Note 1
                                
                                
                               8
                       (3) Third quarter
                           4511 (013)
                             Note 1
                                
                                
                               8
                       (4) Fourth quarter
                           4511 (013)
                             Note 1
                                
                                
                             Category B:
                                
                                
                                
                               8
                       Subcatagory A...N
                           4511 (013)
                             Note 1
                                
                                
                               9
                  Withheld pending rescission
                           4420 (00J)
                             Note 1
                                
                                
                               10
                            Deferred
                           4430 (009)
                            Note 1 
                                
                                
                               11
                     Unapportioned balance
                         revolving fund
                            SGL Not
                            Assigned
                           Requesting
                        USSGL to assign
                            account
                           number(s)
                                
                                
                               12
                   Total Budgetary Resources
                                
                           must equal
                             line 7
                                
                                .                Conceptual Budgetary Framework 

                                                                           Budgetary Resources                Status of Budgetary Resources
                                                                            (Application of Budgetary Resources)

4047 Anticipated Payments to Treasury
4060 Anticipated Collection from Non-Federal Sources
4070 Anticipated Collections from Federal Sources
4112 Deficiency Appropriations
4114 Appropriations Realized But Withdrawn
4119 Other Appropriations Realized
                                                  4120 Appropriations Anticipated - Indefinite        
4147 Actual Transfers to Treasury
4150 Reappropriations
4160 Anticipated Transfers - Current-Year Authority
4170 Transfers - Current-Year Authority
4175 Allocation Transfers of Current-Year Authority
4176 Allocation Transfer - Prior-Year Balances
                                                  4180 Anticipated Transfers - Prior-Year Authority   
4190 Transfers - Prior-Year Balances
4201 Total Actual Resources - Collected
4210 Anticipated Reimbursements and Other Income
4221 Unfilled Customer Orders Without Advances
4222 Unfilled Customer Orders With Advance
4251 Reimbursements and Other Income Earned -                  
         Receivable
4252 Reimbursements and Other Income Earned -                  
         Collected
4261 Actual Collection of Fees
4264 Actual Collection of Rent
4265 Proceeds From Collateral
4266 Other Actual Collections - Non-Federal
4273 Interest Collected From Treasury
4277 Other Actual Collections -Federal
4283 Interest Receivable form Treasury
4287 Other Federal Receivable
4393 Rescissions - Prior-Year
4395 Authority Unavailable Pursuant to Public Law 
4396 Authority Permanently Not Available Pursuant to          
         Public Law
4392 Rescissions
4395 Authority Unavailable Pursuant to Public Law -             
                                            Temporary                   
4396 Authority Permanently Not Available Pursuant to          
                                       Public Law             
4871 Downward Adjustments of Prior-Year Unpaid               
         Unexpended Obligations
4971 Downward Adjustment of Prior-Year Unpaid                 
         Expended Authority
4972 Downward Adjustment of Prior-Year Paid                      
         Expended Authority Refunds Collected
4310 Anticipated Recoveries of Prior-Year Obligations
4350 Cancelled Authority
                                                  4420 Unapportioned Authority - Pending Rescission    
4430 Unapportioned Authority - OMB Deferral    
                                                  4450 Unapportioned Authority -  Available          
4511 Apportionment Available for Distribution -                    
                                                 Current Quarter                
4512 Apportionment Available for Distribution -                    
                                                 Subsequent Quarters              
4590 Apportionment Unavailable 
4610 Allotments - Realized Resources                         
4620 Other Funds Available for Commitment / Obligation
4630 Funds Not Available for Commitment / Obligation
4650 Allotments - Expired Authority
4700 Commitments
4801 Unexpended Obligations - Unpaid
4802 Unexpended Obligations - Prepaid / Advanced
4870 Downward Adjustments of Prior-Year Undelivered
         Orders
4880 Upward Adjustments of Prior-Year Undelivered Orders
4881 Upward Adjustments of Prior-Year Unpaid                    
         Unexpended Obligations
4882 Upward Adjustments of Prior-Year Prepaid / Advanced 
         Unexpended Obligations
4901 Expended Authority - Unpaid
4902 Expended Authority - Paid
4981 Upward adjustments of Prior-year Unpaid Expended     
         Authority
4982 Upward Adjustments of Prior-Year Expended                
         Authority
                    

.                    PROFORMA SF 132 SCENARIO

For the purposes of presentation, assume the following:

     1.   Definite no-year appropriation of 1,000

     2.   Anticipated indefinite appropriation of 800

     3.   Show the 800 of anticipated indefinite appropriation as
     unavailable

     4.   Anticipated non-expenditure transfer from prior year FY
     appropriation of 700

     5.   Estimate anticipated reimbursement of 450

     6.   Show the 450 anticipated reimbursement as unavailable

     7.   Amount of anticipated recoveries of prior year obligations of 10

     8.   Show the 10 anticipated recoveries of prior year obligations as
     unavailable   

     9.   Amount temporarily unavailable pursuant to public law of 300

     10.  Amount of enacted rescissions of prior year balances of 0

     11.  Amount permanently unavailable pursuant to public law of 200

     12.  Amount apportioned by OMB and available for allotment 1875

     13.  Amount that was available in subsequent quarter and now changed
     to available in current quarter 50 

     14.  Amount of budgetary resources pending rescission by Congress 25

     15.  Amount of budgetary authority deferred from apportionments     
     by OMB 40
     
.                                  SCENARIO TRANSACTIONS

                             Description of the Transaction
                                           HHS
                                       Transaction
                                           No.
                Dr and Cr for Both the Budgetary and Proprietary Accounts
                                            
                                            
     1.    (SF 132 Line 1A) To record the realization of
     a definite appropriation of 1,000. (Please note
     transaction 001 is outside the SF 132 process
     but must precede the process.)
001

00B
Proprietary
DR. 1011 Authority                                             1,000  
      CR. 3100 Appropriated Capital                           1,000

Budgetary
DR. 4119 Other Appropriations Realized           1,000
      CR. 4450 Unapportioned Authority - 
                      Available                                              1,000

     2.    (SF 132 Line 1E) To record anticipated
     indefinite appropriation. 

To show the anticipated amount as unavailable. (Any
time you anticipate funds, you immediately show them
as unavailable)

Note: If funds are immediately available for
Apportionment use Object Class (OC) 99.00.  If funds
are not immediately available use OC 99.01.  For
example anticipated funds are recorded in 4590 (OC
99.01) then when the anticipation is realized funds are
moved from 4590 to 4512 (Transaction 005).

002

007
Proprietary
None

Budgetary
DR. 4120 Appropriations Anticipated
                 - Indefinite                                          800
        CR. 4450 Unapportioned Authority - 
                      Available                                              800

Budgetary
DR. 4450 Unapportioned Authority                     800
        CR. 4590 Apportionments Unavailable
                        - Anticipated Resources                         800  

     3.    (SF 132 Line 2C) To record Anticipated Non-
     expenditure Transfer From Prior Yr FY
     Appropriation.
001

00N
Proprietary
DR. 1011 Authority                                             700         
        CR. 3100 Appropriated Capital                         700

Budgetary
DR. 4180 Anticipated Transfers -
                 Prior-Year Authority                          700
        CR. 4512 Apportionment Available
                         for Distribution 
                         - Subsequent Quarters                       700 

     4.    (SF 132 Line 3C2) To record the estimated
     anticipated reimbursements.

To show the anticipated amount as unavailable. (Any
time you anticipate funds, you immediately show them
as unavailable)

Note: If funds are immediately available for
Apportionment use Object Class (OC) 99.00.  If funds
are not immediately available use OC 99.01.  For
example anticipated funds are recorded in 4590 (OC
99.01) then when the anticipation is realized funds are
moved from 4590 to 4512 (Transaction 005).

006

007
Proprietary
None

Budgetary
DR. 4210 Anticipated Reimbursements
                 and Other Income                               450 
        CR. 4450 Unapportioned Authority 
                        - Available                                          450

DR. 4450 Unapportioned Authority                     450
        CR. 4590 Apportionments Unavailable
                        - Anticipated Resources                         450 

     5.    (SF 132 Line 4B) To record estimated
     recoveries of Prior Obligation. 

To show estimated recoveries of Prior-Year
Obligations as unavailable. (Any time you anticipate
funds, you immediately show them as unavailable)

Note: If funds are immediately available for
Apportionment use Object Class (OC) 99.00.  If funds
are not immediately available use OC 99.01.  For
example anticipated funds are recorded in 4590 (OC
99.01) then when the anticipation is realized funds are
moved from 4590 to 4512 (Transaction 005).

00E

007

Proprietary
None

Budgetary
DR. 4310 Anticipated Recoveries of
                      Prior-Year Obligations                  10
      CR. 4450 Unapportioned Authority 
                       - Available                                            10

DR. 4450 Unapportioned Authority                     10
        CR. 4590 Apportionments Unavailable
                        - Anticipated Resources                         10   

     6.    (SF 132 Line 5) To record authority
     temporarily unavailable pursuant to public law.

00Q

Proprietary

Budgetary
DR. 4450 Unapportioned Authority 
                - Available                                           400  
      CR. 4395 Authority Unavailable Pursuant
                      to Public Law - Temporary                  400

     7.   (SF 132 Line 6B) To record the enacted
     rescissions of prior year balances of 0. 

00L
Proprietary
None

Budgetary
DR. 4420 Unapportioned Authority -
                 Pending Rescission                                  0
       CR. 4393 Rescissions - Prior-Year                    0            

     8.   (SF 132 Line 6E) Record authority made
     permanently unavailable pursuant to public
     law.
001

00H

Proprietary
DR. 3100 Unexpended Appropriation                 200    
      CR. 1011 Authority                                              200

Budgetary
DR. 4450 Unapportioned Authority - Available 200  
      CR. 4396 Authority Permanently Not
                      Available Pursuant to Public Law       200

     9.   (SF 132 Line 8) To record budgetary authority
     apportioned by OMB and available for
     allotment.

013
Proprietary
None

Budgetary
DR. 4511 Apportionment Available for
                 Distribution - Current Quarter              335
       CR. 4512 Apportionment Available for
                        Distribution - Subsequent Quarter      335

     10.  (SF 132 Line 8) Record a change in the
     availability of Apportionment at the Beginning
     of the period 

013
Proprietary
None

Budgetary
DR. 4512 Apportionment Available for
                 Distribution - Subsequent                   
                Quarter                                                 50     
      CR. 4511 Apportionment Available for
               Distribution - Current Quarter                    50

     11.  (SF 132 Line 9) To record budgetary resources
     pending rescission by Congress.

00J
Proprietary
None

Budgetary
DR. 4450 Unapportioned Authority
                 - Available                                          25     
      CR. 4420 Unapportioned Authority
                      - Pending Rescission                             25

     12.  (SF 132 Line 10) Record budgetary authority
     deferred by OMB.

009
Proprietary
None

Budgetary
DR.4450 Unapportioned Authority 
               - Available                                            40
      CR. 4430 Unapportioned Authority 
                      - OMB Deferral                                    40

.                                
               SCENARIO PRECLOSING TRIAL BALANCE

Proprietary
                                             Debit    Credit
                                             1011 Authority                                1500
                                                       3100 Appropriated Capital                              1500
                                                                                                                   
                                                       Total                                         1500     1500

Budgetary

                                                            Debit    Credit
                                             4119 Other Appropriations Realized            1000
                                             4120 Appropriations Anticipated - Indefinite   800
4180 Anticipated Transfers - Prior-Year Authority  700
4210 Anticipated Reimbursements and Other Income    450
4310 Anticipated Recoveries of Prior-Year
      Obligations                                    10
4393 Rescissions - Prior-Year                         0
4395 Authority Unavailable Pursuant to
                                                            Public Law - Temporary                             400
4396 Authority Permanently Not Available
                                                            Pursuant to Public Law                             200
                                                       4420 Unapportioned Authority - Pending Rescission        25
                                                            4430 Unapportioned Authority - OMB Deferal                    40 
                                                            4450 Unapportioned Authority -  Available                      0
4511 Apportionment Available for Distribution -
                                                                 Current Quarter                                         385
4512 Apportionment Available for Distribution -
                                                            Subsequent Quarters                                650
4590 Apportionment Unavailable                              1260
                                                            
                                                       Total                                          2960    2960

.                                
                   SCENARIO STANDARD FORM 132

                              Line
                             Number
                             Title
                         Account Number
                                
                            Amount 
                                
                                
                      BUDGETARY RESOURCES
                                
                                
                                
                       1Budget authority:
                                
                                
                                
                               1A
                         Appropriations
                             4119 
                             1,000
                                
                                
                               1B
                      Borrowing authority
                                
                                
                                
                                
                               1C
                       Contract authority
                                
                                
                                
                                
                               1D
                         Net transfers,
                            current
                         year authority
                         realized (+ or
                               -)
                                
                                
                                
                                
                               1E
                             Other
                             4120 
                               800
                                
                                
                      2Unobligated balance
                                
                                
                                
                               2A
                        Brought forward,
                           October 1
                                
                                
                                
                                
                               2B
                      Net transfers, prior
                      year balance, actual
                            (+ or -)
                                
                                
                                
                                
                              2C 
                          Anticipated
                        transfers, prior
                     year balance (+ or -)
                             4180 
                               700
                                
                                
      3    Spending authority from offsetting collections
                            (gross)
                                
                                
                                
                           3A Earned 
                                
                                
                                
                              3A1
                                
                           Collected
                                
                                
                                
                                
                                
                              3A2
                        Receivable from
                            Federal
                            sources
                                
                                .                                
        3BChange in Unfilled customers' orders (+ or -)
                                
                                
                                
                              3B1 
                        Advance received
                                
                                
                                
                                
                              3B2
                      Without advance from
                         Federal sources
                                
                                
                                
                                
                 3CAnticipated for rest of year
                                
                                
                                
                              3C1
                          Advance for
                          anticipated
                             orders
                                
                                
                                
                                
                              3C2
                        Without advance
                             4210 
                                                            450
                                                               
                                                               
                                   3DTransfers from trust funds
                                                               
                                                               
                                                               
                                                            3D1
                                                      Collected
                                                               
                                                               
                                                               
                                                               
                                                            3D2
                                                    Anticipated
                              4310
                                 10
                                
                                
           4    Recoveries of prior year obligations
                                
                                
                                
                               4A
                             Actual
                                
                                
                                
                                
                              4B 
                          Anticipated
                                
                                
                                
                                
                               5
                        Temporarily not
                           available
                          pursuant to
                        P L.________(-)
                             4395 
                              - 400
                                
                                
                  6 Permanently not available
                                
                                
                                
                               6A
                        Cancellations of
                          expired and
                        no-year accounts
                                
                                
                                
                                
                               6B
                      Enacted rescissions
                            of prior
                       year balances (-)
                                
                                
                                
                                
                               6C
                       Capital transfers
                       and redemption of
                            debt (-)
                                
                                
                                
                                
                               6D
                        Other authority
                         withdrawn (-)
                                
                                
                                
                                
                               6E
                          Pursuant to 
                         P.L.       (-)
                             4396 
                             - 200
                                
                                
                               6F
                      Anticipated for rest
                        of year (+ or -)
                                
                                
                                
                                
                               7
                        Total Budgetary
                           Resources
                                
                             2,360
                                
                                
                         8Apportioned:
                                
                                
                                
                          Category A:
                                
                                
                                
                               8
                       (1) First quarter
                          4511, 4590 
                              1,645
                                
                                
                               8
                       (2) Second quarter
                             4512 
                               650
                                
                                
                               8
                       (3) Third quarter
                                
                                
                                
                                
                               8
                       (4) Fourth quarter
                                
                                
                                
                                
                          Category B:
                                
                                
                                
                               8
                       (1) Subcategory 1
                                
                                
                                
                                
                               8
                       (2) Subcategory 2
                                
                                
                                
                                
                               8
                       (3) Subcategory 3
                                
                                
                                
                                
                               8
                       (4) Subcategory 4
                                
                                
                                
                                
                               9
                        Withheld pending
                           rescission
                             4420 
                                25
                                
                                
                               10
                            Deferred
                             4430 
                                40
                                
                                
                               11
                     Unapportioned balance
                         revolving fund
                                
                                 
                                
                                
                               12
                                
                        Total Budgetary
                           Resources
                                
                             2,360