EXECUTIVE O UTIVE OFFICE OF THE PRESIDENT THE PRESIDENT 

OFFICE OF OFFICE OF MANAGEME MANAGEMENT AND BUDGET 

 WASHINGTON, D.C. 20503 

 

 The Director

 

December 16, 2004 

BULLETIN NO. 05-01 

 

TO THE HEADS OF EXECUTIVE DEPARTMENTS AND AGENCIES 

SUBJECT: Guidance on Implementing Across-the-Board Reductions in the Consolidated 

Appropriations Act, 2005 (H.R. 4818) 

SUBJECT: Guidance on Implementing Across-the-Board Reductions in the Consolidated 

Appropriations Act, 2005 (H.R. 4818) 

Purpose. This bulletin provides guidance on implementing the reductions required by the 

Consolidated Appropriations Act, 2005 (H.R. 4818) 

Background and coverage. This bulletin covers the following sections of H.R. 4818: 

Departmental Management’s Salaries and expenses account in Division E (Attachment A) 

rescinds $3,000,000 for motor vehicle lease, purchase or service costs at the Department of the 

Interior. 

Section 519 in Division F (Attachment B) rescinds $18 million on a pro rata basis for 

administrative and related expenses for departmental management for the Department of Labor, 

the Department of Health and Human Services, and the Department of Education. 

Section 122 (a) in Division J (Attachment C) rescinds an amount equal to 0.80 percent of: 

(1) the budget authority provided (or obligation limitation imposed) for fiscal year 2005 for 

any discretionary account in divisions A through J of H.R. 4818 and in any other fiscal year 

2005 appropriation Act (except any fiscal year 2005 supplemental appropriation Act, the 

Department of Homeland Security Appropriations Act, 2005, the Department of Defense 

Appropriations Act, 2005, or the Military Construction Appropriations Act, 2005); 

(2) the budget authority provided in any advance appropriation for fiscal year 2005 for any 

discretionary account in any prior fiscal year appropriation Act; and, 

(3) the contract authority provided in fiscal year 2005 for any program subject to limitation 

contained in any division or appropriation Act subject to paragraph (1). 

Section 122 (b) provides that reductions must be made proportionately to each program, project, 

and activity within each account. 
Required actions. Agencies are required to do two things. 

First, prepare a list of proposed reductions by Treasury Appropriation Fund Symbol 

(TAFS), type of budgetary resource, and the reduction amounts using the electronic 

format provided in Attachments D, E and F. This list should include amounts in 

unavailable receipt accounts associated with each special or trust fund TAFS. 

Second, prepare any additional supporting information requested by your Resource 

Management Offices. 

Agencies must send all these materials including their FY 2005 reapportionments to their OMB 

representative by Wednesday, December 29h. While OMB Circular A-11 requires agencies to 

submit re-apportionments within 10 days of enactment, we have pushed out the due date an 

additional five days, which is the latest due date allowable by law. 

Attachments G and H provide detailed guidance for budget and accounting offices to execute and

report these reductions. 

Contact. Questions regarding this bulletin should be directed to the agency’s OMB 

representatives. 

 Joshua B. Bolten 

Director

Attachments 
Attachment A 

DEPARTMENTAL MANAGEMENT: ACROSS-THE-BOARD REDUCTION 

DEPARTMENTAL MANAGEMENT 

SALARIES AND EXPENSES 

(INCLUDING TRANSFER OF FUNDS) 

Provided further, That amounts otherwise appropriated by this Act for motor vehicle lease, 

purchase or service costs at the Department of the Interior are reduced by $3,000,000 and, not 

later than 30 days after the date of the enactment of this Act, the Director of the Office of 

Management and Budget shall submit to the Committees on Appropriations of the House of 

Representatives and the Senate a listing of the amounts by account of the reductions made 

pursuant to this proviso. 
Attachment B 

SECTION 519: ACROSS-THE-BOARD REDUCTION 

SEC. 519. (a) IN GENERAL.—Amounts made available under this Act for the administrative 

and related expenses for departmental management for the Department of Labor, the Department 

of Health and Human Services, and the Department of Education shall be reduced on a pro rata 

basis by $18,000,000: Provided, That not later than 15 days after the enactment of this Act, the 

Director of the Office of Management and Budget shall report to the House and Senate 

Committees on Appropriations the accounts subject to the pro rata reductions and the amount to 

be reduced in each account. 

(b) LIMITATION.—The reduction required by subsection (a) shall not apply to the Food and 

Drug Administration and the Indian Health Service. 
Attachment C 

SECTION 122: ACROSS-THE-BOARD REDUCTIONS 

SEC. 122 (a) ACROSS-THE-BOARD RESCISSIONS. - There is hereby rescinded an amount 

equal to 0.80 percent of -- 

 (1) the budget authority provided (or obligation limitation imposed) for fiscal year 2005 

for any discretionary account in divisions A through J of H.R. 4818 and in any other fiscal 

year 2005 appropriation Act (except any fiscal year 2005 supplemental appropriation Act, the 

Department of Homeland Security Appropriations Act, 2005, the Department of Defense 

Appropriations Act, 2005, or the Military Construction Appropriations Act, 2005); 

(2) the budget authority provided in any advance appropriation for fiscal year 2005 for any 

discretionary account in any prior fiscal year appropriation Act; and, 

(3) the contract authority provided in fiscal year 2005 for any program subject to limitation 

contained in any division or appropriation Act subject to paragraph (1). 

(b) PROPORTIONATE APPLICATION. - Any rescission made by subsection (a) shall be 

applied proportionately – 

 (1) to each discretionary account and each item of budget authority described in such 

 subsection; and 

 (2) within each such account and item, to each program, project, and activity (with 

 programs, projects, and activities as delineated in the appropriation Act or accompanying 

 reports for the relevant fiscal year covering such account or item, or for accounts and 

 items not included in appropriation Acts, as delineated in the most recently submitted 

 President’s budget). 
H.R. 4818 Across-the-Board Reduction [Division E, Departmental Management, Salaries and expenses]Department of the Interior 

Does the reduction 

Amount of require a FMS 6200

Treasury Treasury Type of Reduction warrant to be processed 

Agency FY1 FY2 Account Treasury Account Title Budgetary Resource (in dollars) by Treasury? 

EXAMPLES:80 2005 0174 Salaries and expenses Appropriation ($432,567) Yes

80 X 0174 Resource management Advance Appropriation ($76,543) Yes

80 2005 / 2006 0511 Program management Offsetting collections ($56,547) No

80 X 8065 Safety program Appropriation ($756,434) No

80 X 5689 Development management Appropriation ($567,544) Yes 8

80 X 5488 Reseach and development Appropriation ($954,874) No

Comments:FY1 FY1 will include a fiscal year for the first year of availability in a multi-year TAFS only.FY2 FY2 will include a fiscal year for an annual TAFS, for the last year of availability in a multi-year TAFS,

and a "X" for no-year TAFS.

Treasury Account Spreadsheet is formatted as text. Type of Budgetary ResourceThe following is a list of possible budgetary resources:

Appropriation = SF 132/133 line 1AAdvance Appropriation = SF 132/133 line 1ASpending authority from offsetting collections = SF 132/133 line 3

If you have identified another budgetary resource, please contact your agency's OMB representative.

Amount of Reduction This amount is required to be deducted and reported in dollars.
H.R. 4818 Across-the-Board Reduction [Division F, section 519][Agency Name] 

Does the reduction 

Amount of require a FMS 6200

Treasury Treasury Type of Reduction warrant to be processed 

Agency FY1 FY2 Account Treasury Account Title Budgetary Resource (in dollars) by Treasury? 

EXAMPLES:80 2005 0174 Salaries and expenses Appropriation ($432,567) Yes

80 2005 / 2006 0174 Resource management Advance Appropriation ($76,543) Yes

80 X 8065 Program management Appropriation ($56,547) No

80 X 5689 Development management Appropriation ($567,544) Yes 8

80 X 5488 Reseach and development Appropriation ($954,874) No

Comments:FY1 FY1 will include a fiscal year for the first year of availability in a multi-year TAFS only.FY2 FY2 will include a fiscal year for an annual TAFS, for the last year of availability in a multi-year TAFS,

and a "X" for no-year TAFS.

Treasury Account Spreadsheet is formatted as text. Type of Budgetary ResourceThe following is a list of possible budgetary resources:

Appropriation = SF 132/133 line 1AAdvance Appropriation = SF 132/133 line 1A

If you have identified another budgetary resource, please contact your agency's OMB representative.

Amount of Reduction This amount is required to be deducted and reported in dollars.
H.R. 4818 Across-the-Board Reduction [Division J, section 122 (a)][Agency Name] 

Does the reduction 

Amount of require a FMS 6200

Treasury Treasury Type of Reduction warrant to be processed 

Agency FY1 FY2 Account Treasury Account Title Budgetary Resource (in dollars) by Treasury? 

EXAMPLES:80 2005 0174 Salaries and expenses Appropriation ($432,567) Yes

80 X 0174 Resource management Advance Appropriation ($76,543) Yes

80 2005 / 2006 0511 Program management Appropriation ($56,547) Yes

80 X 8065 Safety program Contract Authority ($756,434) No

80 2005 8065 Safety program Obligation Limitation ($56,547) No

80 X 5689 Development management Appropriation ($567,544) Yes 8

80 X 5488 Reseach and development Appropriation ($954,874) No

Comments:FY1 FY1 will include a fiscal year for the first year of availability in a multi-year TAFS only.FY2 FY2 will include a fiscal year for an annual TAFS, for the last year of availability in a multi-year TAFS,

and a "X" for no-year TAFS.

Treasury Account Spreadsheet is formatted as text. Type of Budgetary ResourceThe following is a list of possible budgetary resources:

Appropriation = SF 132/133 line 1AAdvance Appropriation = SF 132/133 line 1AContract Authority = SF 132/133 line 1CObligation Limitation

If you have identified another budgetary resource, please contact your agency's OMB representative.

Amount of Reduction This amount is required to be deducted and reported in dollars.
Attachment G 

INSTRUCTIONS FOR ACCOUNTING AND BUDGET OFFICES 

RELATED TO EXECUTING AND REPORTING 

THE SECTION 122 REDUCTION OF H.R. 4818 

OMB, working with the Treasury Financial Management Service, has prepared the following 

instructions related to executing and reporting the section 122 reduction of H.R. 4818. 

What accounting event happened that must be acted on? 

Division H, section 122 of the Consolidated Appropriations Act, 2005 (H.R. 4818) contains an 

across-the-board reduction. The Public Law is 108-447. 

How much flexibility do I have in allocating the reduction? 

The language says: “Any rescission made by subsection (a) shall be applied proportionately-- 

“(1) to each discretionary account and each item of budget authority described in such 

 subsection; and 

“(2) within each such account and item, to each program, project, and activity (with 

 programs, projects, and activities as delineated in the appropriation Act or accompanying 

 reports for the relevant fiscal year covering such account or item, or for accounts and 

 items not included in appropriation Acts, as delineated in the most recently submitted 

 President’s budget).” 

What general rules do I apply in calculating the reduction? 

Section 122 (a) includes detailed instructions on applying the reduction, which interact in various 

ways with the base appropriation language in the bill. Therefore, you should apply the following 

basic rules: 

1. Scope of the Reduction. The reduction applies to all discretionary spending authority 

provided in the bill or in previous appropriations acts for fiscal year (FY) 2005: 

a. Discretionary authority. The across-the-board reduction only applies to 

discretionary amounts. It does not apply to mandatory amounts. 

b. Spending authority. The reduction applies to spending authority provided by the 

bill (i.e., budget authority, obligation limitations, and contract authority). 

c. Advance appropriations. The reduction applies to any advance appropriation for 

FY 2005 provided in any prior appropriations act, i.e., FY 2004 or prior 

appropriations acts. Advance appropriations FY 2006 or future years provided in 

H.R. 4818 are not subject to the reduction. 
2. Offsetting Collections from Federal sources and the Public. In general, the reduction 

applies to net positive spending authority. Therefore the reduction is not applied to 

spending authority from offsetting collections from Federal sources and the public 

provided by the bill. If the agency may spend certain offsetting collections without 

appropriations action, then those offsetting collections are not reduced. 

3. Unobligated balances. The reduction does not apply against unobligated balances 

brought forward October 1, 2004. 

4. Multiple Reductions. If your account has more than one reduction on the amount newly 

appropriated, apply the reductions in the following sequence: (1) account-specific 

rescission, (2) agency-wide reduction, (3) appropriation act-wide reduction, and (4) 

government-wide reduction. For example, if an account has an account-specific 

rescission of $5M against new budget authority of $400M, subtract the $5M from the 

budget authority of $400M and then apply the next reduction to BA of $395M. 

5. Proportionate application. The Act requires that the reductions be applied equally to each 

account and separately to each item. Then, within each account and each item, apply the 

rescission to each program, project, and activity subject to the rescission. 

6. Program, project, and activity (PPA). PPAs are defined as that level of appropriations 

detail specified: 

a. In the appropriation act or accompanying report, including earmarks and 

directives; or 

b. If the detail in (a) does not exist, in the program and financing schedule of the 

President’s Budget. 

c. Credit programs. The reduction percentage is applied separately to the 

administrative expenses, the direct loan subsidy, and the guaranteed loan subsidy. 

7. Nonexpenditure transfers. Since the across-the-board reduction is applied to the account 

that receives the appropriation, the across-the-board reduction is applied to the parent 

account where the appropriation is received. 

8. Permanent or temporary reductions. 

a. For most accounts the amounts rescinded by section 122 (a) are permanent and 

returned to miscellaneous receipts in the Treasury. This covers amounts 

appropriated from the General Fund of the Treasury. 

b. However, for special, trust, and revolving funds to which the section 122 (a) 

reduction applies, the amounts are temporarily not available during this fiscal 

year. For special or trust fund expenditure accounts associated with unavailable 

receipt accounts, the amounts rescinded are returned to the corresponding 

unavailable receipt accounts from which they can be subsequently appropriated. 
For special or trust fund expenditure accounts associated with available receipt 

accounts and revolving funds, the amounts rescinded stay in the fund but they are 

simply not available for obligation. 

9. Rounding rules. The reduction will be taken in dollars. However, for reporting 

purposes, the reductions may be rounded to thousands or millions, as appropriate. For 

example, the reductions will be reported in whole dollars on the Treasury warrants, 

which are issued in dollars. The reductions will be rounded to millions in the Program 

and Financing schedule, as required by OMB Circular No. A-11. 

In general, what must I do? 

When executing the reduction, ensure that you consistently report the reduction on the SF 132, 

SF 133, and the actual column of the FY 2006 Budget Program and Financing (P&F) schedule. 

Specifically, what must I do? 

1. OMB Bulletin. Respond to the OMB Bulletin. A copy of the enacted appropriations language 

and instructions for responding are contained in an attachment to the Bulletin. 

2. FMS 6200 Warrant. Contact the Department of the Treasury's Financial Management Service 

(FMS) Budget Reports Division to request a negative FMS 6200 Warrant for affected accounts 

appropriated from the General Fund of the Treasury or associated with unavailable receipt 

accounts. You will need to know the amount and the TAFS (which includes the period of 

availability) to request a warrant. You can fax reduction requests to Treasury at 202-874-9944. 

Like last year, OMB will provide FMS with a list of accounts and reduction amounts that 

agencies provided to OMB. FMS will cross check warrant requests received from the agencies 

against this list, send any request that does not agree with this list to OMB, and not process the 

request until OMB approves the change. 

3. SF 132 Apportionment. Prepare an SF 132 Apportionment with reduction amounts on the 

appropriate line number. For general funds or TAFS with contract authority, use line 6B 

“Enacted reductions (-).” For special, trust, and revolving funds, use line 5 "Temporarily not 

available pursuant to Public Law 108-447". Refer to the Treasury Financial Manual, USSGL 

Supplement or consult your agency's USSGL representative to identify the specific U.S. 

Government Standard General Ledger account codes that provide the mechanism to either make 

the funds temporarily or permanently not available. See OMB Circular No. A-11, Appendix F 

for further guidance. 

 

4. U.S. Government Standard General Ledger (USSGL)/FACTS II. Record the reduction using 

the appropriate USSGL account codes in your accounting system so that the proper amounts will 

be reported via FACTS II. FACTS II will then create the SF 133 and initial set of data for the 

P&F schedule. When reporting the reduction via FACTS II, use 108-447 for 

Public_Law_Number. For general funds appropriated from the General Fund of the Treasury or 

contract authority, use USSGL account 4392. For special or trust fund expenditure accounts 

related to available receipt accounts and revolving funds, use USSGL account 4382. For special 
or trust fund expenditure accounts related to unavailable receipt accounts, use USSGL account 

4387. See Treasury Financial Manual, USSGL Supplement or consult your agency's USSGL 

representative for further guidance. 

5. SF 133 Report on Budget Execution and Budgetary Resources. By using FACTS II 

appropriately, the amounts will crosswalk to SF 133 line 5 "Temporarily not available pursuant 

to Public Law 108-447” or line 6B " Enacted reductions (-)" See OMB Circular No. A-11, 

Appendix F for further guidance. 

6. Budget Program and Financing (P&F) schedule. As a result of correctly reporting the 

amounts via FACTS II for the fourth quarter of FY 2005, they will be automatically crosswalked 

to the appropriate P&F line number. The accounting and the budget offices must work together 

to ensure that the actual column of the FY 2007 Budget P&F schedule accurately reflects this 

reduction. See OMB Circular No. A-11, section 82 for further guidance. 

 
 ATTACHMENT H

AGENCY: Department of Government

BUREAU: Government Bureau

AMOUNT ON

LATEST SF 132 AGENCY REQUEST ACTION BY OMB

5. Temporarily not available pursuant to P.L. 108-447x (-)......... -xxx,xxx

 

6. Permanently not available:

 B. Enacted Reduction (-).................................................... -xxx,xxx

7. Total budgetary resources.................................................

NOTE: Lines 5 and 6B, These amounts are rescinded pursuant to Section 122 (a) of Public Law 108-447, signed 12/8/04.

AGENCY: Department of Government

BUREAU: Government Bureau

FY 2005 FY 2004

Unexpired Expired

Account Account Total

5. Temporarily not available pursuant to P.L. 108-447 (-)......... -xxx,xxx

6. Permanently not available:

 B. Enacted Reduction (-)....................................................... -xxx,xxx

7. Total budgetary resources.................................................

NOTE: Lines 5 and 6B, These amounts are rescinded pursuant to Section 122 (a) of Public Law 108-447, 

 signed 12/8/04.

 

Division J, section 122

BUDGETARY RESOURCES

Relationship among Selected SF 132 and SF 133

as they relate to the Across-The-Board Reduction, H.R. 4818

 SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

 Period ended 9/30/2005

BUDGETARY RESOURCES

APPROPRIATION OR FUND TITLE AND SYMBOL

80-2005-???? Governmental Operations

80-2005-???? Governmental Operations

 Period ended 9/30/2004

 SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

APPROPRIATION OR FUND TITLE AND SYMBOL

For general funds appropriated from the General Fund of the Treasury 

and contract authority, use USSGL account 4392. By using USSGL 

account 4392, the reduction makes the funds permanently not available. 

For special or trust fund expenditure accounts associated with 

available receipt accounts and revolving funds, use USSGL account

4382. By using USSGL account 4382, the reduction makes the 

funds temporarily not available. 

For special or trust fund expenditure accounts associated with 

unavailable receipt accounts, use USSGL account 4387. By using

USSGL account 4387, the reduction makes the funds temporarily 

not available. 

For general funds appropriated from the 

General Fund of the Treasury and contract 

authority, the reduction makes the funds 

permanently not available. For general funds 

originally appropriated from the General Fund 

of the Treasury, they, then, are returned to the 

General Fund of the U.S. Treasury.

For revolving, special, and trust funds,

 the reduction makes the funds temporarily 

not available. For special or trust fund 

expenditure accounts associated with 

unavailable receipt accounts, the amounts 

rescinded are returned to the corresponding 

unavailable receipt account from which they

can be subsequently appropriated. For 

special or trust fund expenditure accounts 

associated with available receipt accounts 

and revolving funds, the amounts rescinded

stay in the fund but they are simply not 

available for obligation.