0:'circular no. a–11 preparation, submission, and execution of the budget executive office of the president office of management and budget',
1:'december 2019 executive office of the president office of management and budget washington, d.c. 20503 december 18, 2019 memorandum for',
2:'users of omb circular no. a11 from: hee jun chief, budget concepts branch subject: revisions to omb circular no. a11',
3:'dated june 28, 2019 we have updated the electronic version of omb circular no. a11 to reflect some technical revisions.',
4:'the revised guidance: adds a reference to executive order 13893, “increasing government accountability for administrative actions by reinvigorating administrative paygo,”',
5:'which was released in october 2019 and omb memorandum m2006 section 31.3. removes the prohibition on effectuating recurring discretionary changes',
6:'in mandatory programs “chimps” on an apportionment during a continuing resolution to make circular a11 consistent with guidance in omb',
7:'cr bulletin 1904 section 120.60. updates the federal sustainability appendix to be consistent with executive order 13834, “efficient federal operations,”',
8:'which was released in may 2018 to direct federal agencies to meet statutory requirements in a manner that increases efficiency,',
9:'optimizes performance, eliminates unnecessary use of resources, and protects the environment appendix 10 of capital programming guide. the updated circular',
10:'is available at the following internet address: https://www.whitehouse.gov/wpcontent/uploads/2018/06/a11webtoc.pdf 1 executive office of the president office of management and budget washington,',
11:'d.c. 20503 june 28, 2019 circular no. a11 revised transmittal memorandum no. 93 to the heads of executive departments and',
12:'establishments subject: preparing, submitting, and executing the budget 0mb circular no. a11 provides guidance on preparing the fy 2021 budget',
13:'and instructions on budget execution. your budget submission to 0mb should build on the presidents commitment to advance the vision',
14:'of a federal government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of',
15:'key national priorities while reducing deficits . 0mb looks forward to working closely with you in the coming months to',
16:'develop a budget request that supports the presidents vision. most of the changes in this update are technical revisions and',
17:'clarifications, and the policy requirements are largely unchanged. the summary of changes to the circular highlights the changes made since',
18:'last year. this circular supersedes all previous versions. russell t. vought acting director enclosure table of contents title sec./ex. no.',
19:'page guide to the circular xxiii summary of changes xxvii part 1—general information section 10—overview of the budget process what',
20:'is the budget? what is the legal requirement to prepare the budget? what kinds of information does the budget provide?',
21:'which agencies does the budget cover? what happens during the federal budget process and when? what is the midsession review?',
22:'10.1 10.2 10.3 10.4 10.5 10.6 10–1 10–1 10–2 10–2 10–3 10–5 what are the central financial agencies? what are',
23:'the responsibilities and functions of omb? what are the responsibilities and functions of the treasury? what are the responsibilities and',
24:'functions of cbo? what are the responsibilities and functions of gao? how do omb, cbo, the fiscal service, and gao',
25:'responsibilities overlap?. 10.7 10.8 10.9 10.10 10.11 10.12 10–6 10–6 10–6 10–6 10–7 10–7 section 15—basic budget laws what laws',
26:'govern the budget cycle? why is the budget and accounting act important? how does the congress enact the budget and',
27:'how is the budget enforced? what laws govern the budget execution process when funds are actually spent? what does the',
28:'gpra modernization act of 2010 require? what do i need to know about the federal credit reform act of 1990?',
29:'15.1 15.2 15.3 15.4 15.5 15.6 15–1 15–1 15–2 15–3 15–4 15–4 section 20—terms and concepts what is the purpose',
30:'of this section? how do i use this section? 20.1 20.2 20–2 20–2 what special terms must i know? what',
31:'do i need to know about budget authority? when should i record obligations and in what amounts? what do i',
32:'need to know about outlays? what do i need to know about governmental receipts, offsetting collections, and offsetting receipts? what',
33:'do i need to know about cashequivalent transactions? 20.3 20.4 20.5 20.6 20.7 20.8 20–2 20–11 20–23 20–27 20–28 20–35',
34:'what do i need to know about refunds? 20.9 20–36 what do i need to know about advances? 20.10 20–37',
35:'what do i need to know about accounts and fund types? what do i need to know about reimbursable work?',
36:'20.11 20.12 20–37 20–43 transfers of budgetary resources among federal government accounts ex–20 20–45 section 21—overview of scoring legislation what',
37:'is scoring? when does scoring occur during the budget process? what are the basic concepts i need to know to',
38:'score legislation? 21.1 21.2 21.3 21–1 21–1 21–2 title sec./ex. no. page what are the budget enforcement mechanisms for discretionary',
39:'and mandatory spending? what resources are available for help me to score specific legislation? when are scores of legislation due',
40:'to omb? 21.4 21.5 21.6 21–4 21–5 21–5 section 22—communications with the congress and the public and clearance requirements confidentiality',
41:'of budget deliberations congressional testimony and communications clearance of materials for the congress and the media clearance of changes to',
42:'the president’s budget information available to the public congressional budget justifications 22.1 22.2 22.3 22.4 22.5 22.6 22–1 22–1 22–2',
43:'22–3 22–3 22–4 part 2—preparation and submission of budget estimates i. general policies and requirements section 25—summary of requirements does',
44:'part 2 preparation and submission of budget estimates apply to me? how do i get an exception? for what items',
45:'do i need advance approval? how do i submit information to omb? 25.1 25.2 25.3 25.4 25–1 25–2 25–2 25–2',
46:'what do i include in the budget request to omb? how do i build the max database? 25.5 25.6 25–3',
47:'25–4 section 31—policies, laws, and other general requirements for budget estimates basic policies and assumptions advance appropriations agency administrative actions',
48:'equal opportunity full funding government perquisites multiyear appropriations management improvement initiatives and policies construction, leases of capital assets, and acquisition',
49:'of real property hospital costs advisory committees and interagency groups radio spectrumdependent communicationselectronics systems spectrum relocation fund. historically black colleges',
50:'and universities controlled unclassified information 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15',
51:'31–1 31–2 31–3 31–3 31–3 31–3 31–3 31–4 31–5 31–7 31–7 31–8 31–11 31–11 31–12 additional policies and requirements 31.16',
52:'31–12 section 32—personnel compensation, benefits, and related costs how should i estimate personnel compensation in my budget request? how do',
53:'i treat agency benefit payments under the federal employees’ compensation act? how do i budget for retirement costs? how do',
54:'i budget for unemployment compensation? how do i budget for uniformed services health care? 32.1 32.2 32.3 32.4 32.5 32–1',
55:'32–3 32–3 32–6 32–6 title sec./ex. no. page are there other places in a–11 where i can find related guidance?',
56:'32.6 32–6 ii. the budget submission section 51—basic justification materials general requirements requirements for program justification analysis of resources relationship',
57:'of justification to account structure agency restructuring or work process redesign information on grant programs and infrastructure investment performance goals,',
58:'measures, and indicators other analytical information evidence and evaluation 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51–1 51–2',
59:'51–3 51–6 51–6 51–7 51–7 51–7 51–7 explanations relating to supplemental appropriations requests taxes and tax expenditures major changes in',
60:'receipts estimates user charges unobligated balances in liquidating accounts direct loan and loan guarantee programs information on funding for inspectors',
61:'general information on agencys tribal consultation process radio spectrumdependent communicationselectronics systems budgeting for the acquisition of capital assets. requests for',
62:'increases to reception and representation allowances 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51–8 51–8 51–8',
63:'51–9 51–9 51–9 51–9 51–10 51–10 51–10 51–12 section 54—rental payments for space and land do i need to report',
64:'on rental payments? what materials must i provide? what terms do i need to know? 54.1 54.2 54.3 54–1 54–1',
65:'54–2 how do i prepare the space budget justification? what supporting information must i provide? what is new for this',
66:'fiscal year? space budget justification 54.4 54.5 54.6 ex–54 54–3 54–5 54–5 54–6 section 55—information technology investments overview… 55.1 55–1',
67:'why must i report on information technology investments? what specific guidance applies to fy 2021, and when is the information',
68:'required? how should agencies align it investments with their strategic plans? do these requirements apply to me? what do i',
69:'need to know about an agency’s it budget and management requirements? what do i need to know about major it',
70:'business cases? what do i need to know about standard it investment reports? 55.2 55.3 55.4 55.5 55.6 55.7 55.8',
71:'55–2 55–3 55–3 55–4 554 55–7 55–7 iii. max data and other materials required after passback section 79—the budget data',
72:'system what is the max system and how do i report data in max? what should i know about account',
73:'identification codes? 79.1 79.2 79–1 79–2 which transmittal code should i use? 79.3 79–3 how do i request new accounts,',
74:'changes to existing accounts in max? 79.4 79–4 title sec./ex. no. page what are the max schedules? 79.5 79–7 what',
75:'max changes were made this year? 79.6 79–7 functional classification ex–79a 79–9 source category codes for receipt accounts ex–79b 79–10',
76:'what transmittal code should i use to reflect my proposal for the budget? ex–79c 79–12 examples of different account identification',
77:'codes ex–79d 79–13 section 80—development of baseline estimates what are the basic requirements? 80.1 80–1 what general rules do i',
78:'need to know? 80.2 80–1 what rules apply to discretionary spending and collections? 80.3 80–2 what rules apply to mandatory',
79:'spending and collections? 80.4 80–3 what rules apply to mandatory supplemental requests? 80.5 80–4 what rules apply to governmental receipts?',
80:'80.6 80–5 what materials must i provide in support of baseline estimates? 80.7 80–5 section 81—policy and baseline estimates of',
81:'budget authority, outlays, and receipts schedules a, s, r, and k what are the basic requirements? 81.1 81–1 what data',
82:'classifications do i use to enter data into max? 81.2 81–1 what information do i need to report? 81.3 81–7',
83:'how do i add a new data classification to my account in max? ex–81 81–9 section 82—combined schedule x what',
84:'is schedule x? 82.1 82–2 what are schedules p, a, and s? 82.2 82–2 how is schedule x organized? 82.3',
85:'82–2 how are schedules a and s derived from schedule x? 82.4 82–3 how do i report obligations by program',
86:'activity? 82.5 82–4 how do i report budgetary resources available for obligation? 82.6 82–5 how do i report the change',
87:'in obligated balances? 82.7 82–8 how do i report budget authority and outlays, net? 82.8 82–9 what memorandum information must',
88:'i report on schedule x? 82.9 82–10 how do i show unfunded deficiencies that have not been liquidated? 82.10 82–10',
89:'what control totals do i need to tie to? 82.11 82–11 how do i resolve issues with my gtas control',
90:'totals? 82.12 82–13 what amounts in schedule x need to tie to other schedules? 82.13 82–18 how do i present',
91:'transfers of resources? 82.14 82–19 how do i present transfers in the estimates? 82.15 82–19 how do i present merged',
92:'accounts? 82.16 82–20 how should i treat allocation accounts? 82.17 82–20 what should i know about the individual lines in',
93:'schedule x? 82.18 82–20 updating max combined schedule x ex–82a 82–37 setting up outlay calculations ex–82b 82–39 automatic generation of',
94:'discretionary outlays ex–82c 82–40 schedule x line numbers including schedule a, s, and p lines ex–82d 82–41 section 83—object classification',
95:'max schedule o what are object classes? 83.1 83–1 why must i report object class information? 83.2 83–2 how do',
96:'object classes compare to functional and character classes and program activity? 83.3 83–2 how does the object class schedule relate',
97:'to the program and financing schedule? 83.4 83–2 title sec./ex. no. page how can i determine whether an obligation should',
98:'be classified as direct or reimbursable? 83.5 83–2 what object class codes and definitions should i use? what object classes',
99:'do i associate with civilian and military pay and benefits in the baseline? 83.6 83.7 83–4 83–22 how do i',
100:'classify relocation expenses related to a permanent change of station pcs? how do i classify purchases related to information technology',
101:'it? how do i classify obligations for education and training? how do i classify obligations for real property space, land,',
102:'and structures? how do i classify obligations for federal civilian retirement under csrs? how do i classify obligations for military',
103:'retirement? how do i classify intragovernmental transactions? how do i classify obligations under the intergovernmental personnel act ipa? how do',
104:'i classify obligations for tricare benefits for uniformed service members? 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83–22',
105:'83–23 83–24 83–24 83–25 83–27 83–27 83–28 83–29 how is object class information presented in max schedule o and the',
106:'appendix? when i report data in max schedule o will it generate subtotals or totals? summary of object class codes',
107:'and standard titles max schedule o object classification presentation in the appendix 83.17 83.18 ex–83a ex–83b 83–30 83–31 83–32 83–33',
108:'section 84—character classification schedule c what is the purpose of the character classification system? what are the different character classifications',
109:'and how are they used? what do i need to know about reporting the data and relationships with other data',
110:'requirements? how do i report character classification in max? summary of character classification codes schedule c 84.1 84.2 84.3 84.4',
111:'ex–84 84–1 84–1 84–6 84–9 84–13 section 85—estimating employment levels and the employment summary schedule q how should my agency’s',
112:'budget address workforce planning and restructuring? what terms do i need to know? 85.1 85.2 85–1 85–2 what should be',
113:'the basis for my personnel estimates? what is the requirement for reporting civilian fte data in the budget? what do',
114:'i need to know about fte budgeted levels? what do i need to know about the employment summary schedule q?',
115:'are allocation and reimbursable fte presented differently in the budget? how do agencies check fte totals in the budget? how',
116:'do i account for active duty military personnel in the budget? are there other places in a–11 where i can',
117:'find related guidance? 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85–2 85–3 85–3 85–5 85–5 85–7 85–7 85–7 section',
118:'86—special schedules what do i need to know about balance sheets schedule f what do i need to know about',
119:'reporting budget year appropriations requests in thousands of dollars schedule t? what do i need to know about the schedule',
120:'on the status of funds 86.1 86.2 86–1 86–8 schedule j? what do i need to know about the special',
121:'and trust fund receipts schedule schedule n? 86.3 86.4 86–9 86–15 title sec./ex. no. page what do i need to',
122:'know about the summary of budget authority and outlays? financial statements balance sheet schedule f budget year appropriations request in',
123:'thousands of dollars schedule t 86.5 ex–86a ex–86b 86–19 86–21 86–22 section 95—budget appendix and print materials what is the',
124:'budget appendix? how is the appendix organized? how is the detailed budget estimates section organized? what is the process for',
125:'getting print materials published in the appendix? what do i need to know about the appropriations language included in the',
126:'appendix? is legislative language for mandatory proposals included in the appendix or with other budget materials? what are the special',
127:'appropriations language requirements for credit programs? what are the special language requirements for programs that disburse over a period longer',
128:'than five fiscal years? what are the special language requirements for cancellations of unobligated balances? 95.1 95.2 95.3 95.4 95.5',
129:'95.6 95.7 95.8 95.9 95–1 95–2 95–2 95–4 95–5 956 95–6 95–7 95–7 what are the special language requirements for',
130:'requests that designate an adjustment to the discretionary caps, such as emergency, overseas contingency operations/global war on terrorism, or disaster',
131:'funding? . how do i prepare narrative statements? how should performance information be incorporated into the narrative statements? 95.10 95.11',
132:'95.12 95–8 95–9 95–9 are there any special requirements for narrative statements? general style guidelines additional guidance for making technical',
133:'edits in appropriations language 95.13 ex–95a ex–95b 95–10 95–12 95–17 section 100—sequestration what is sequestration? what terms and concepts should',
134:'i understand? what are the different types of sequestration? what budget enforcement reports are required? which budgetary resources are subject',
135:'to sequestration? why does omb collect information on outlays from sequestrable mandatory budgetary resources? how does a sequestration of mandatory',
136:'budgetary resources interact with a discretionary change in a mandatory program chimp? when should i begin to execute a sequestration?',
137:'what is my sequestration amount? when can the sequestration amount differ from the amount in the sequestration report? what if',
138:'a continuing resolution cr is in effect when a sequestration of discretionary resources in required? can i choose which program,',
139:'project, or activity to reduce? what happens to sequestered budgetary resources? how do i show the effects of sequestration in',
140:'my budgetary reporting? what happens if enacted legislation affects an account or program with sequestrable budgetary resources after a sequestration',
141:'order and report are issued? 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15',
142:'100–1 100–2 100–3 100–4 100–5 100–7 100–7 100–7 100–7 100–7 100–8 100–8 100–9 100–9 100–10 title sec./ex. no. page do',
143:'i need to record decisions made about how my agency implemented sequestration? 100.16 100–10 does sequestration have an effect on',
144:'my program’s ability to collect fees? 100.17 100–10 what do i do if i incorrectly recorded a sequestration reduction? 100.18',
145:'100–10 which sequestration percentage applies if my collections are recorded in one fiscal year but obligated in a different fiscal',
146:'year? 100.19 100–11 how does a sequestration reduction differ from an acrosstheboard reduction atb in an appropriations act? 100.20 100–11',
147:'object classes used to define federal administrative expenses under sequestration. ex–100 100–12 part 3—selected actions following transmittal of the budget',
148:'section 110—supplementals and amendments how does the president propose changes in the budget in between his annual transmittals of the',
149:'budget? 110.1 110–1 what are supplementals and amendments? 110.2 110–2 what do i need to send to omb? 110.3 110–2',
150:'supplemental requests–appropriations language examples ex–110a 110–4 budget amendments–appropriations language examples ex–110b 110–5 section 112—deferrals and presidential proposals to rescind or',
151:'cancel funds what do i need to know about rescission proposals and deferrals impoundments? 112.1 112–2 what is the difference',
152:'between an impoundment and a cancellation proposed by the president? 112.2 112–2 when are funds deferred or proposed by the',
153:'president for rescission withheld from obligation? 112.3 112–2 what materials are sent to the congress? 112.4 112–3 when do i',
154:'need to submit material to omb? 112.5 112–3 what materials do i submit for inclusion in a special message for',
155:'a rescission proposal? 112.6 112–3 what materials do i submit for inclusion in a special message for a deferral? 112.7',
156:'112–4 what narrative information do i need to include with rescission or deferral reports? 112.8 112–4 what am i required',
157:'to do when a previously reported deferral or rescission proposal changes? 112.9 112–5 what information is required for the supplementary',
158:'report? 112.10 112–5 what are the responsibilities of omb in preparing special messages? 112.11 112–6 what should i do to',
159:'help omb prepare cumulative reports? 112.12 112–6 what are my responsibilities after a deferral is reported to the congress? 112.13',
160:'112–6 what apportionment action is required when a rescission is enacted? 112.14 112–6 what apportionment action is required when a',
161:'rescission is not enacted? 112.15 112–6 what apportionment action is required when a deferral is disapproved? 112.16 112–7 how do',
162:'i treat proposals to rescind budget authority that is also subject to a limitation in a trust or revolving funds?',
163:'112.17 112–7 what information is included on the different lines of the rescission, deferral, and supplementary reports? 112.18 112–7 how',
164:'do i reflect the deferral or the proposed rescission on the apportionment? 112.19 112–10 rescission report–sample rescission proposal ex–112a 112–11',
165:'title sec./ex. no. page apportionment request for rescission proposal illustrated in exhibit 112a . ex–112b 112–12 deferral report ex–112c 112–13',
166:'apportionment request for deferral proposal illustrated in exhibit 112c ex–112d 112–14 section 113—investment transactions how do i record investment in',
167:'securities, disinvestment, and earnings? 113.1 113–1 how do i treat an investment in a federal security other than a zero',
168:'coupon bond on an sf 133? 113.2 113–8 how do i treat the redemption of a federal security other than',
169:'a zero coupon bond on an sf 133? 113.3 113–8 how do i treat investments in securities issued by nonfederal',
170:'entities on an sf 133? 113.4 113–8 how do i treat an investment in a zero coupon bond on an',
171:'sf 133? 113.5 113–9 how do i treat the redemption of a zero coupon bond on an sf 133? 113.6',
172:'113–9 investment in federal securities at a discount—all accounts ex–113a 113–10 investment in federal securities at a premium—general fund appropriations',
173:'or revolving fund accounts ex–113b 113–11 federal security purchased at a discount and sold or redeemed at par general fund',
174:'appropriations or revolving fund accounts ex–113c 113–12 federal security purchased at a discount and sold or redeemed at par special',
175:'or trust fund accounts excluding trust revolving funds ex–113d 113–13 investment in federal securities: relationship between apportionment and sf 133',
176:'— special or trust fund accounts excluding trust revolving funds ex–113e 113–14 part 4—instructions on budget execution i. apportionment section',
177:'120—apportionment process what is an apportionment? 120.1 120–5 what terms and concepts should i understand to work with apportionments? 120.2',
178:'120–5 are apportionments made at the treasury appropriation fund symbol tafs level? 120.3 120–7 what tafss are required to be',
179:'apportioned? 120.4 120–7 what tafss are exempt from apportionment? 120.5 120–7 can a portion of my tafs be exempt from',
180:'apportionment? 120.6 120–8 do i need to submit an apportionment every fiscal year for tafss that are multiyear/noyear? 120.7 120–8',
181:'can i incur obligations without an apportionment? 120.8 120–8 can i use an apportionment to resolve legal issues about the',
182:'availability of funds? 120.9 120–8 how is the apportionment organized? 120.10 120–8 why is the budgetary resources section needed? 120.11',
183:'120–9 after omb approves an apportionment, can i obligate against all budgetary resources? 120.12 120–9 what is the format of',
184:'the applications of budgetary resources section and what categories does omb use to apportion funds? 120.13 120–9 what is the',
185:'format of the guaranteed loan levels and applications section? 120.14 120–11 what other kinds of information may an apportionment include?',
186:'120.15 120–11 how can i submit an apportionment request? 120.16 120–12 is there a standard, set number of lines to',
187:'show in an apportionment request? 120.17 120–12 title sec./ex. no. page what header information at the top of the apportionment',
188:'must i complete? what do i put in each column of the apportionment request? do i need to follow special',
189:'conventions to show the portion of discretionary balances in split accounts tafss with both mandatory and discretionary funds? can i',
190:'use amounts that include decimal points or cents in an apportionment? should i use a specific numeric format in the',
191:'excel file that holds my request? when are apportionments due at omb for a new fiscal year? when is the',
192:'apportionment system open for a new fiscal year? can i combine tafss on a single apportionment? should i assemble apportionment',
193:'requests for multiple tafss in a single package or file? can i crosscheck information in the budgetary resources section? who',
194:'can approve the apportionment requests for the agency? who is responsible for preparing the apportionment request for allocation parent/child accounts?',
195:'how do i submit apportionment requests to omb? what functions will i perform using the apportionment system? how do i',
196:'gain access to the apportionment system? are there situations when i would not use the apportionment system? what are apportionment',
197:'footnotes and footnote indicators? do footnotes starting with the letter a correspond to category a apportioned amounts while those starting',
198:'with the letter b relate to category b apportioned amounts? will footnotes and attachments become part of the apportionment? what',
199:'footnotes are required for agencies to include in their apportionment requests? what footnotes are recommended for agencies to include in',
200:'their apportionment requests? how will omb indicate its approval of an apportionment? when can i expect omb to approve my',
201:'first apportionment request for the fiscal year? in the case of newly enacted fullyear appropriations, am i under an automatic',
202:'apportionment until omb approves my first apportionment request? how should i execute the apportionment? what if i think that i',
203:'may have obligated more than the amounts apportioned? must i control funds below the apportionment level? how should i allot',
204:'once i receive an apportionment? how do i treat anticipated budgetary resources that are apportioned in the current fiscal year',
205:'but not yet realized, and do i need to reapportion them once realized? 120.18 120.19 120.20 120.21 120.22 120.23 120.24',
206:'120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 120.35 120.36 120.37 120.38 120.39 120.40 120.41 120.42 120.43 120.44',
207:'120.45 120.46 120–12 120–12 120–14 120–14 120–14 120–15 120–15 120–15 120–15 120–15 120–16 120–16 120–17 120–17 120–18 120–18 120–18 120–19',
208:'120–19 120–19 120–20 120–20 120–20 120–21 120–22 120–22 120–22 120–22 120–22 what is the relationship between the apportionment and the',
209:'funds control system? what types of situations could require me to request a new apportionment? . what adjustments can i',
210:'make without submitting a reapportionment request? what other types of adjustments can i request omb to allow me to make',
211:'without submitting a new apportionment request? what is the status of previously approved apportionments when a new apportionment is approved',
212:'in the same fiscal year? will omb apportion funds into future fiscal years? how do i present deferrals or proposed',
213:'rescissions on my request? 120.47 120.48 120.49 120.50 120.51 120.52 120.53 120–22 120–23 120–24 120–25 120–25 120–25 120–25 title sec./ex.',
214:'no. page should my request include amounts exempt from apportionment? can omb reapportion a past period? do unobligated resources apportioned',
215:'in earlier time periods of the same fiscal year remain available? must i request that funds apportioned in one fiscal',
216:'year be apportioned in the next fiscal year if the funds were not obligated and remain available? what is the',
217:'status of approved apportionments from a previous fiscal year on apportionments in the current fiscal year? how does the last',
218:'approved apportionment govern the actions a tafs takes when the tafs enters the expired phase? during a cr, what happens',
219:'to tafss that were apportioned before the start of a fiscal year e.g., noyear tafss? after a cr has been',
220:'replaced by a fullyear enacted appropriation, what do i show in the previous approved column? after a shortterm cr has',
221:'been replaced by a fullyear enacted appropriation, what do i show in the agency request column? what do i do',
222:'if the fullyear enacted appropriation changes the period of availability of funds apportioned under a shortterm cr? what types of',
223:'resources are apportioned by omb? are all apportionments based on authority to incur obligations? how do i treat extensions of',
224:'the availability of unobligated balances in an apportionment? when do i submit requests anticipating the need for the congress to',
225:'enact supplemental budget authority? what is the purpose of program reporting categories? do my estimates of program reporting category obligations',
226:'limit the amount i can obligate? what do omb and the agency need to do to start using program reporting',
227:'categories? how do i fill in the program reporting category tab? why does omb send the names of program reporting',
228:'categories and category b projects to treasury for use in gtas? apportionment line numbers program reporting categories format oneyear appropriationfirst',
229:'apportionment for the current fiscal year noyear appropriationfirst apportionment for the current fiscal year noyear appropriationreapportionment oneyear appropriations under continuing',
230:'resolution appropriations and unobligated balances under a continuing resolution apportionment following a continuing resolution noyear tafs apportionment following a continuing',
231:'resolution annual tafs, category a public enterprise revolving or intragovernmental revolving fund reapportionment trust fund limitation negative amount due to',
232:'reduced unobligated balance apportionments in future fiscal years for multiyear accounts trust fund with contact authority, appropriation to liquidate contact',
233:'authority, and obligation limitation trust fund or special fund with collections precluded from obligation allocation transfer for apportionment format, apportioning',
234:'programs allocation transfer apportionment format, apportioning parent and child . allocation transfer apportionment format, child only 120.54 120.55 120.56 120.57',
235:'120.58 120.59 120.60 120.61 120.62 120.63 120.64 120.65 120.66 120.67 120.68 120.69 120.70 120.71 120.72 ex–120a ex–120b ex–120c ex–120d ex–120e',
236:'ex–120f ex–120g ex–120h ex–120i ex–120j ex–120k ex–120l ex–120m ex–120n ex–120o ex–120p ex–120q ex–120r 120–25 120–26 120–26 120–26 120–27 120–27 120–27',
237:'120–28 120–28 120–28 120–29 120–29 120–29 120–30 120–31 120–31 120–31 120–32 120–32 120–33 120–37 120–38 120–39 120–40 120–41 120–42 120–43',
238:'120–44 120–45 120–46 120–47 120–48 120–49 120–50 120–51 120–52 120–53 title sec./ex. no. page allocation transfer apportionment, parent only allocation',
239:'accounts sequestration apportionment example section 123—apportionments under continuing resolutions what is a continuing resolution? how do i determine the amount',
240:'available to be apportioned for obligation under a shortterm continuing resolution? what do the terms prorata share and dailyrate mean',
241:'with regard to the apportionment for shortterm continuing resolutions? are earmarks in a tafs apportioned on a prorata basis by',
242:'the omb cr bulletin? what do i do if my account receives no funding in the house or senate bill?',
243:'do the amounts made available for obligation remain available after a shortterm continuing resolution expires? does the continuing resolution limit',
244:'the purposes for which funds may be obligated? am i required to submit an accountspecific apportionment request while i am',
245:'funded by a continuing resolution? when may i request that omb issue an exception apportionment? if i am funded by',
246:'a shortterm continuing resolution and have received an accountspecific apportionment, will i have to submit account specific reapportionment requests for',
247:'each extension of the cr? are my credit programs funded under a continuing resolution? do i have to request a',
248:'warrant from treasury while operating under a continuing resolution? do i need to request a reapportionment after my fullyear appropriation',
249:'is enacted? will my fullyear enacted appropriations cover obligations made during the continuing resolution? what if the fullyear enacted appropriations',
250:'subsequently provided less budget authority than obligations incurred under the cr? what happens to my apportioned shortterm cr funding unobligated',
251:'balances if the cr is followed by a lapse in appropriations? how to calculate amounts available for credit programs under',
252:'a continuing resolution section 124—agency operations in the absence of appropriations what types of actions may my agency conduct during',
253:'a lapse in appropriations? what plans should my agency make in anticipation of a lapse in appropriations? when should my',
254:'agency’s shutdown plans be implemented? how may my agency receive lapse communications updates from omb? ii. budget execution reports section',
255:'130—sf 133, report on budget execution and budgetary resources what is the purpose of the sf 133 and how is',
256:'it organized? what are the general requirements for submitting sf 133s? how do i report budgetary resources? how do i',
257:'report the status of budgetary resources? ex–120s ex–120t ex–120u 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11',
258:'123.12 123.13 123.14 123.15 123.16 ex–123 124.1 124.2 124.3 124.4 130.1 130.2 130.3 130.4 120–54 120–55 120–56 123–2 123–2 123–3',
259:'123–4 123–4 123–4 123–5 123–5 123–5 123–6 123–6 123–6 123–7 123–7 123–7 123–9 124–1 124–2 124–3 124–4 130–2 130–3 130–4',
260:'130–5 title sec./ex. no. page how do i report obligations, and how are obligations shown on sf 133 reports? how',
261:'do i report the change in obligated balances? how do i report budget authority and outlays, net? what do i',
262:'need to know about accounting adjustments under 31 u.s.c. 1534? how is reimbursable work with federal agencies under the economy',
263:'act shown on sf 133 reports? what should i know about recording reimbursable work with nonfederal entities on sf 133',
264:'reports? what should i report during the expired phase? how do i report adjustments to expired tafss? what must i',
265:'do when i have extended disbursement authority? how do i report expired tafss that are being closed? what disbursements can',
266:'i make during the canceled phase? how do i submit nonstandard reports? how do i report lower levels of detail?',
267:'how do i submit an sf 133 for allocation accounts? how do i submit an sf 133 for credit tafss?',
268:'how do i ensure that my actuals are consistent? what is the hierarchy of spending mixed funding? annual account—september 30',
269:'report annual account with reimbursements—september 30 report noyear account—quarterly report multiyear account apportioned for two fiscal years public enterprise revolving',
270:'or intragovernmental revolving fund— quarterly report annual account—advance appropriation annual account—reappropriation sf 133 net outlay formula trust fund or special',
271:'fund with collections precluded from obligation appropriation reduced by offsetting collections and receipts multiyear account, temporary sequestration of spending authority',
272:'from offsetting collections and availability in subsequent year refunds of prior fiscal year paid obligations in unexpired and expired treasury',
273:'appropriation fund symbols: relationship between sf 133 and schedule p unfunded deficiencies: relationship among apportionment, sf 133 and schedule p',
274:'where deficiency not fully funded in year one newly enacted appropriation: relationship between existing automatic apportionment and the sf 133',
275:'while awaiting reapportionment iii. other reports section 135—procedures for monitoring federal outlays what is the purpose of these procedures? who',
276:'is required to submit a plan? what are the general reporting requirements? what are the reporting requirements for large transactions?',
277:'what are the requirements for investment account reporting? what are the requirements for credit financing account reporting? what are the',
278:'requirements for asset sale reporting? what are the responsibilities of omb and the treasury department? when do i submit reports?',
279:'130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 ex–130a ex–130b ex–130c',
280:'ex–130d ex–130e ex–130f ex–130g ex–130h ex–130i ex–130j ex–130k ex–130l ex–130m ex–130n 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9',
281:'130–5 130–6 130–6 130–6 130–6 130–10 130–11 130–11 130–12 130–12 130–13 130–14 130–14 130–14 130–15 130–15 130–16 130–18 130–19 130–20',
282:'130–21 130–22 130–23 130–24 130–25 130–26 130–27 130–28 130–29 130–30 130–31 135–1 135–1 135–2 135–2 135–4 135–5 135–6 135–7 135–7',
283:'title sec./ex. no. page reports on outlays—agency and program coverage reports on outlays—initial report large transaction reporting format investment account',
284:'reporting format financing account reporting format asset sales reporting format section 140—reports on unvouchered expenditures what are unvouchered expenditures? are',
285:'there any exemptions? what is the basis for coverage? what are the requirements for submission? what are ombs responsibilities? list',
286:'of accounts containing unvouchered expenditures section 145—requirements for reporting antideficiency act violations what is the antideficiency act? what violations must',
287:'i report? how do the requirements for reporting violations differ for credit programs? do the requirements for reporting violations differ',
288:'for revolving funds? do the requirements for reporting violations differ for closed and expired accounts? how do i treat anticipated',
289:'budgetary resources? how do i report a violation? what if the gao finds a violation? what if omb suspects a',
290:'violation? when do i need to request and obtain an appropriation in order to liquidate an obligation that was a',
291:'violation of the antideficiency act? antideficiency act violation sample letter to the director antideficiency act violation sample letter to the',
292:'president section 150—administrative control of funds why must my agency have a fund control system? what is the purpose of',
293:'my agency’s fund control system? what is the relationship between my agency’s internal controls and its fund controls? what is',
294:'the relationship between my agency’s financial management system and its fund control system? what is the u.s. standard general ledger',
295:'ussgl and how does it relate to my agency’s financial management system? what are federal financial management systems requirements and',
296:'how are they related to my agency’s fund control systems? when and how should i get omb approval of my',
297:'agency’s fund control regulations including updates? part 5—federal credit section 185—federal credit does this section apply to me? what background',
298:'information must i know? what special terms must i know? are there special requirements for reporting antideficiency act violations? how',
299:'do i calculate the subsidy estimate? ex–135a ex–135b ex–135c ex–135d ex–135e ex–135f 140.1 140.2 140.3 140.4 140.5 ex–140 145.1 145.2',
300:'145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 ex–145a ex–145b 150.1 150.2 150.3 150.4 150.5 150.6 150.7 185.1 185.2 185.3',
301:'185.4 185.5 135–9 135–12 135–14 135–15 135–16 135–17 140–1 140–1 140–1 140–1 140–2 140–3 145–1 145–2 145–3 145–4 145–4 145–4',
302:'145–4 145–5 145–6 145–6 145–8 145–9 150–1 150–1 150–1 150–2 150–2 150–3 150–3 185–3 185–3 185–5 185–13 185–13 title sec./ex.',
303:'no. page how do i calculate reestimates? how do i calculate and record modifications? what must i know about the',
304:'sale of loan assets? what are the budget formulation reporting requirements for credit accounts? what do i report for program',
305:'accounts? what do i report for financing accounts? what do i report for liquidating accounts? what do i report for',
306:'receipt accounts? must credit accounts be apportioned? when do i submit an apportionment request sf 132? how do i fill',
307:'out the apportionment request? do amounts for an upward reestimate and the interest on reestimate need to be apportioned? do',
308:'amounts for a downward reestimate and the interest on reestimate need to be apportioned? do amounts for interest payments to',
309:'treasury need to be apportioned? do amounts for transfers of unobligated balances to the general fund or debt repayments to',
310:'treasury need to be apportioned? how do i handle modifications? am i required to submit budget execution reports sf 133?',
311:'how do i fill out the sf 133? how do i calculate the initial subsidy cost estimate for execution? what',
312:'transactions do i report when the government incurs direct loan obligations or makes loan guarantee commitments? what transactions do i',
313:'report when the government disburses a direct loan or a private lender disburses a guaranteed loan? how do i handle',
314:'nonsubsidy cost collections? what transactions do i report when a guaranteed loan defaults? what should i do with unobligated balances',
315:'in the liquidating account? how do i report modifications of post1991 direct loans and loan guarantees? how do i report',
316:'modifications of pre1992 direct loans and loan guarantees? why do financing accounts borrow from treasury? why do financing accounts earn',
317:'interest? who calculates interest expense and income? when do i calculate interest expense and income? what interest rate do i',
318:'use to calculate interest expense and income? what are the interest expense requirements for amounts treated as lending to financing',
319:'accounts by the federal financing bank? program account, program and financing schedule schedule p program account, summary of loan levels',
320:'and subsidy data schedule u direct loan financing account, program and financing schedule schedule p direct loan financing account, status',
321:'of direct loans schedule g direct loan financing account, balance sheet schedule f guaranteed loan financing account, program and financing',
322:'schedule schedule p guaranteed loan financing account, status of guaranteed loans schedule h guaranteed loan financing account, balance sheet schedule',
323:'f liquidating account program and financing schedule schedule p 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16',
324:'185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 185.36',
325:'185.37 ex–185a ex–185b ex–185c ex–185d ex–185e ex–185f ex–185g ex–185h ex–185i 185–15 185–20 185–25 185–27 185–28 185–34 185–42 185–42 185–42 185–43',
326:'185–43 185–44 185–44 185–45 185–45 185–45 185–46 185–46 185–46 185–46 185–48 185–48 185–49 185–50 185–50 185–51 185–52 185–53 185–53 185–53',
327:'185–53 185–54 185–55 185–56 185–57 185–58 185–59 185–60 185–61 185–62 185–63 title sec./ex. no. page liquidating account, status of direct',
328:'loans schedule g ex–185j 185–64 liquidating account, status of guaranteed loans schedule h ex–185k 185–65 liquidating account, balance sheet schedule',
329:'f ex–185l 185–66 standard appropriations language ex–185m 185–67 initial apportionment, program account ex–185n 185–68 initial apportionment, direct loan financing account',
330:'ex–185o 185–69 initial apportionment, guaranteed loan financing account ex–185p 185–70 reapportionment for modification, program account ex–185q 185–71 reapportionment for upward',
331:'reestimate, program account ex–185r 185–72 reapportionment for downward resstimate, direct loan financing account ex–185s 185–73 apportionment for liquidating account ex–185t',
332:'185–74 end of first quarterprogram account report on budget execution ex–185u 185–75 end of first quarterdirect loan financing account report',
333:'on budget execution ex–185v 185–76 end of first quarterguaranteed loan financing account report on budget execution ex–185w 185–77 end of',
334:'fiscal yearprogram account report on budget execution ex–185x 185–78 end of fiscal yeardirect loan financing account report on budget execution',
335:'ex–185y 185–79 end of fiscal yearguaranteed loan financing account report on budget execution ex–185z 185–80 part 6—the federal performance framework',
336:'for improving program and service delivery section 200—overview of the federal performance framework to which agencies does part 6 of',
337:'omb circular a–11 apply? what other laws or policies are relevant to part 6 of omb circular a–11? our agency',
338:'is subject to special laws or other governing regulations related to our agencys performance planning reporting, or management services. how',
339:'does this guidance relate? overview of the gpra modernization act of 2010 200.1 200.2 200.3 200.4 200–1 200–2 200–4 200–4',
340:'what are agencies, their managers and their employees accountable for with regard to their performance goals and measurement? how does',
341:'the gpra modernization act affect the roles and responsibilities of leadership at the agency? how does the agency designate the',
342:'coo and pio and notify omb of the designations? does an agency have to name an acting coo or acting',
343:'pio if the position is vacant? 200.5 200.6 200.7 200.8 200–5 200–5 200–6 200–6 are the pio designations available to',
344:'the public? what is the role of the chief operating officer coo? why is coo leadership engagement important to performance',
345:'management? what is the role of the performance improvement officer? who supports the work of the pio? what is the',
346:'role of the chief human capital officer chco? what is the role of a goal leader? do all agencies need',
347:'to assign a goal leader for every goal? what is a deputy goal leader? 200.9 200.10 200.11 200.12 200.13 200.14',
348:'200.15 200.16 200.17 200–7 200–7 200–8 200–9 200–11 200–11 200–12 200–13 200–13 title sec./ex. no. page what is the relationship',
349:'between the individual performance plans of goal leaders and deputy goal leaders and the organizational performance goals they lead? what',
350:'is the role of the performance improvement council pic? who makes up the pic? what is the pics relationship with',
351:'agencies? definitions………… 200.18 200.19 200.20 200.21 200.22 200–13 200–13 200–14 200–14 200–14 example illustration of goal relationships performance timeline 200.23',
352:'200.24 200–25 200–26 section 210—public reporting to which agencies does this section apply? what is the purpose of this section?',
353:'what is the purpose of performance.gov? how does the presidential transition year affect the information that is included on performance.gov?',
354:'what information is available on performance.gov? how are agencyspecific plans and reports made available to the public on the agency’s',
355:'website? when will performance.gov updates be published this year? may agencies publish their performance plans and reports in print? will',
356:'agencies be required to update performance information on performance.gov more frequently than annually? what is the federal program inventory fpi',
357:'and to which agencies does it apply? for the purposes of implementing program reporting required by the federal program inventory',
358:'fpi, what is a program? where can i access information related to the fpi? 210.1 210.2 210.3 210.4 210.5 210.6',
359:'210.7 210.8 210.9 210.10 210.11 210.12 210–2 210–2 210–3 210–3 210–3 210–3 210–4 210–4 210–4 210–5 210–5 210–5 what does',
360:'the gpra modernization act require with regard to the elimination of unnecessary agency reporting to congress? what information must agencies',
361:'provide to omb, if the agency has modification proposals for congress? what kind of agency reports should be proposed? how',
362:'will agencies provide the information to omb? what if our agency has few congressional reporting requirements or no new proposals',
363:'since the last time we submitted information to omb? are agencies required to submit legislation? content for strategic plans, annual',
364:'performance plans, annual performance reports 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210–6 210–6 210–7 210–7 210–8 210–8 210–8 section',
365:'220—the president’s management agenda, crossagency priority goals and federal performance plan what is the president’s management agenda pma and how',
366:'is it implemented? how often is the pma updated? where can i find information on the pma? 220.1 220.2 220.3',
367:'220–2 220–2 220–2to which agencies does this section apply? what is a crossagency priority goal cap goal? what is the',
368:'federal performance plan? 220.4 220.5 220.6 220–3 220–3 220–3when are cap goals established and what time period do they span?',
369:'where can i find information on cap goals? 220.7 220.8 220–3 220–3how does omb engage with congress and other partners',
370:'in setting cap goals? 220.9 220–4 what is the relationship between the cap goals and apgs? 220.10220–4 title sec./ex. no.',
371:'page how should agencies address cap goals in the agency strategic plan or annual performance plan or annual performance report?',
372:'how will cap goals be managed? what information will be published on the cap goals? how will omb assess progress',
373:'on cap goals? what is the administration’s sharing quality services policy and what is required of agencies? what services are',
374:'being designated that require omb approval for investment? 220.11 220.12 220.13 220.14 220.15 220.16 220–4 220–5 220–6 220–6 2206 2206',
375:'how are the qsmos different from the current federal providers? how is core financial management defined and does this include',
376:'contract writing? what is category management? what is expected of agencies to implement category management? where can agencies find guidance',
377:'for completing and submitting annual category management plans? what is shifting form lowvalue to highvalue work? what is expected of',
378:'agencies to implement shifting from lowvalue to highvalue work? what information should agencies provide as part of their semiannual updates',
379:'on initiatives and progress shifting from lowvalue to high value work? 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220–7',
380:'220–7 220–7 2208 220–8 220–8 220–8 220–9 where can agencies find additional information and guidance on this management initiative? 220.25220–10',
381:'section 230—agency strategic planning what is an agency strategic plan? what is the purpose of strategic planning? what content is',
382:'included in the agency strategic plan? what timeframes must be established for achieving strategic goals and objectives? how does development',
383:'of the fiscal year 2021 annual performance plan relate to the agency strategic plan? when must agencies next update their',
384:'strategic plan according to the gpra modernization act? 230.1 230.2 230.3 230.4 230.5 230.6 230–1 230–2 230–3 230–4 2304 2304',
385:'what is an effective strategic goal? what is an effective strategic objective? must the agency’s strategic objectives be comprehensive, reflecting',
386:'the major mission activities that the agency undertakes? are agencies required to set stewardshipfocused objectives addressing management functions such as',
387:'financial management, acquisition, human capital, information technology, etc.? what is an effective stewardship objective? are agencies required to address the',
388:'agency specific contributions to cross agency priority goals cap within the strategic plan? who should prepare the agency strategic goals',
389:'and objectives? what is the timeline for agencies to develop and obtain input from omb on the fys 20222026 strategic',
390:'plan? what input should agencies solicit outside the executive branch in the development of strategic plans and when? can an',
391:'agency consult with other agencies within the executive branch in the development of strategic plans? how should agencies publish strategic',
392:'plans and deliver them to congress?. 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230–4 230–5 230–8',
393:'230–8 230–9 230–9 230–9 230–10 230–11 230–11 230–11 title sec./ex. no. page can strategic plans be updated in the interim,',
394:'before the end of the four year revision cycle? how should interim updates be communicated or published? 230.18 230.19 230–12',
395:'230–12 section 240—annual performance planning what is annual performance plan? 240.1 240–2 what is the purpose of an annual performance',
396:'plan? how does the annual performance plan relate to the strategic plan? what is the relationship between the annual performance',
397:'plan, annual performance report and congressional budget justification? does the agency annual performance include contributions to the cross agency priority',
398:'goals and other administration priorities or initiatives? how will agencies be expected to link resources to the performance plan this',
399:'year? what content should be included in the annual performance plan and how 240.2 240.3 240.4 240.5 240.6 240–2 240–2',
400:'240–3 240–3 240–4 will it be published? how should agencies report performance improvement actions for items identified as major management',
401:'challenges in the annual performance plan? 240.7 240.8 240–4 240–5 what are data of significant value? what attributes and dimensions',
402:'should agencies consider when selecting and gathering data to improve agency progress on goals? how do performance measurement and evaluation',
403:'complement each other in the federal performance framework? 240.9 240.10 2405 240–6 what kind of evidence is considered appropriate for',
404:'use in managing performance under the gpra modernization act? what can be used to measure performance in areas where quantifiable',
405:'performance goals cannot be developed? how should evidence, aside from performance goals and indicators, be incorporated in the annual performance',
406:'plan? what is required by the gpra modernization act on lowerpriority program activities? how should agencies prepare and publish the',
407:'lowerpriority program activities? 240.11 240.12 240.13 240.14 240.15 240–7 240–8 240–8 240–8 240–9 what criteria should agencies used when selecting',
408:'their lowerpriority program activities? the gpra modernization act requires each agency to make available on the web an update on',
409:'agency performance. how and when will agencies publish the annual performance plan? how does the annual performance plan relate to',
410:'the agencys enterprise architecture? 240.16 240.17 240.18 240–9 240–9 240–10 what is the annual performance report apr? the gpra modernization',
411:'act requires more frequent updates of actual performance on indicators that provide data of significant value to the government, congress,',
412:'or program partners at a reasonable level of administrative burden. how will agencies meet this requirement? the gpra modernization act',
413:'requires each agency to make available on the website of the agency an update on agency performance. what are agencies',
414:'required to publish the annual performance report? how are agencies expected to work with omb or congress in the preparation',
415:'of the performance report? how do agencies deliver the report to the president, congress and the public? 240.19 240.20 240.21',
416:'240.22 240.23 240–10 240–10 240–11 240–11 240–11 title sec./ex. no. page should agencies consolidate the annual performance report with the',
417:'annual performance plan? 240.24 240–12 what information should the annual performance report contain? what other parts selectively apply to the',
418:'annual performance report, as applicable? how should agencies assess the completeness, reliability, and quality of performance data reported in the',
419:'annual performance report? how does the update to omb circular a123, appendix a, management of reporting and data integrity risk',
420:'affect agency preparation of the annual performance plan and annual performance report? 240.25 240.26 240.27 240.28 240–12 240–12 240–12 240–15',
421:'section 250—agency priority goals to which agencies does this section apply? what is an agency priority goal? what primary criteria',
422:'must agencies use in their setting agency priority goals? 250.1 250.2 250.3 250–1 250–2 250–2 what additional criteria should agencies',
423:'consider when developing agency priority goals? do all agency priority goals have to address outcomes? for what purpose will omb',
424:'review selection of the agency priority goals? how many agency priority goals should agencies have? what time period do agency',
425:'priority goals span? what is the relationship of agency priority goals to the agency strategic plan, annual performance plan and',
426:'annual performance report? what happens to the old agency priority goals after the twoyear performance period has ended and a',
427:'new set of agency priority goals is established? 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250–3 250–4 250–4 250–4 250–4',
428:'250–4 250–5 when must agencies next establish or update their agency priority goals apgs, and what is the relationship between',
429:'apgs and the fy 2021 presidents budget? what agency priority goal information will be made public? how should agencies construct',
430:'apg goal statements, and are they required to include specific quantitative targets within the agency priority goal statement? do all',
431:'agency priority goals apgs have to relate to a crossagency priority cap goal? what is the timeline for agencies to',
432:'begin developing the next cycle of agency priority goals covering fys 20202021? how much external stakeholder engagement is expected in',
433:'agency priority goals development? how should agencies engage congress in the agency priority goals development process? can agency priority goals',
434:'be changed after they have been approved and published? if so, by what criteria and process? 250.11 250.12 250.13 250.14',
435:'250.15 250.16 250.17 250–18 250–5 250–5 250–5 250–6 250–6 250–7 250–7 250–7 section 260—performance and strategic reviews to which agencies',
436:'does this section apply? what is the purpose of this section? what is the purpose of frequent datadriven performance reviews?',
437:'what frequent datadriven performance reviews are required? how should frequent datadriven performance reviews be conducted? can frequent, datadriven performance reviews',
438:'be conducted through written documents? 260.1 260.2 260.3 260.4 260.5 260.6 260–2 260–2 260–3 260–3 260–4 260–5 title sec./ex. no.',
439:'page what information from the frequent datadriven performance reviews must be made public? what reviews are required on an annual',
440:'basis for agency strategic objectives? what is the purpose of the strategic review? 260.7 260.8 260.9 260–5 260–6 260–6 what',
441:'is the general timeline the strategic review follows throughout the year? how should progress on each strategic objective be assessed?',
442:'260.10 260.11 260–7 260–8 what methodology should agencies use to conduct strategic reviews? what is ombs role in the strategic',
443:'review? what period of performance will be assessed? how should agencies categorize progress on each strategic objective for the strategic',
444:'review? what will agencies do to improve progress on strategic objectives? what information will be submitted to omb? 260.12 260.13',
445:'260.14 260.15 260.16 260.17 260–8 260–9 260–9 26010 260–11 260–11 what information will be published from the strategic reviews? how',
446:'do the agencys summary of findings by strategic objective differ from the summary of progress by strategic objective reported in',
447:'the agencys annual performance report? how does a presidential transition year affect the information that will be published from the',
448:'strategic review? because of their outcomeoriented nature, strategic objectives may be affected by factors beyond the agencys control. what are',
449:'agencies held accountable for? 260.18 260.19 260.20 260.21 260–12 260–12 260–13 260–13 what actions will be taken by the agency',
450:'and omb if a particular performance goal was not met? what actions will be taken by the agency and omb',
451:'if a particular strategic objective requires focused improvement? what if there is not enough information to determine how the agency',
452:'is progressing on a particular objective, or if the evidence available is inconsistent, making it difficult to draw a conclusion',
453:'about progress? when must information be provided to omb? in what kind of circumstances can agencies change a strategic objective',
454:'in between the strategic plan updates every four years? how will agency and omb track progress on a strategic objective',
455:'that was changed in between strategic plan updates every four years? what is enterprise risk management erm?. how is erm',
456:'relevant to strategic reviews? what are the key roles of risk managers at an agency? what other guidance does omb',
457:'provide agencies regarding risk management concepts discussed in this circular? 260.22 260.23 260.24 260.25 260.26 260.27 260.28 260.29 260.30 260–14',
458:'260–14 260–14 26015 260–15 260–15 260–16 260–16 260–17 section 270—program and project management to which agencies does this section apply?',
459:'what is the program management improvement accountability act pmiaa and what is its relationship to the federal performance framework? 270.1',
460:'270.2 270–1 270–2 what strategies have been developed for improving p/pm at federal agencies? how is the role of the',
461:'coo impacted by implementation of the strategies for strengthening p/pm? what is the role of the program management improvement officer',
462:'pmio, and how does the agency designate and notify omb of the designation? what is the role of the program',
463:'management policy council pmpc? who supports the work of the pmio? 270.3 270.4 270.5 270.6 270.7 270–2 270–3 270–4 270–6',
464:'270–7 title sec./ex. no. page what governmentwide standards and principles for program and project management have been developed, and how',
465:'should they be applied to programs by program and project managers at agencies? can agencies adopt or use alternative or',
466:'agencyspecific policies, standards, and principles for program management? what reviews are required by the pmiaa? what is the relationship of',
467:'the federal information technology acquisition reform act’s fitara annual it portfolio reviews to the portfolio reviews required by pmiaa? what',
468:'is ombs role in the gao high risk area reviews? how do the gao high risk reviews apply to it',
469:'programs? will agencies be expected to review all programs as part of the program portfolio reviews? improving program and project',
470:'management will require agencies to focus on developing this management skillset. what actions should agencies take as part of pmiaa',
471:'implementation related to program and project management workforce development and training? are there other actions agencies should take that apply',
472:'to acquisition specific program and project managers? 270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270–7 270–9 270–9 270–10',
473:'270–10 270–11 270–11 270–12 270–13 section 280—managing customer experience and improving service delivery to which agencies does this section apply?',
474:'who is a federal government customer? 280.1 280.2 280–1 280–1 what is federal government customer experience? what is federal government',
475:'service delivery? what is the purpose of implementing this guidance? how should agencies manage customer experience? how should customer experience',
476:'be measured? how should customer experience be reflected in the agency’s annual performance plan? 280.3 280.4 280.5 280.6 280.7 280.8',
477:'280–1 280–2 280–2 280–3 280–3 280–5 what programs have been identified as highimpact service provider hisps? what additional steps should',
478:'hisps take to manage customer experience? what shall the data dashboards submitted to omb include? 280.9 280.10 280.11 280–6 280–6',
479:'280–6 when are the data dashboards due? 280.12 280–6 what shall hisp cx action plans include? 280.13 280–7 section 290—evaluation',
480:'and evidencebuilding activities to which agencies does this section apply? what is the foundations for evidencebased policymaking act of 2018',
481:'i.e., the “evidence act”, and what is its relationship to the federal the performance framework? 290.1 290.2 290–1 290–1 what',
482:'new positions were created by the evidence act? what is the role of agency evaluation officers, and how does the',
483:'agency designate and notify omb of the designation? who supports the work of the agency evaluation officer? what is an',
484:'evidencebuilding plan? how does the evidencebuilding plan relate to the agency strategic plan? 290.3 290.4 290.5 290.6 290.7 290–2 290–2',
485:'290–3 290–3 290–4 what is an annual evaluation plan? 290.8 290–4 how does the annual evaluation plan relate to the',
486:'agency’s annual performance plan? 290.9 290–5 what is the “capacity assessment” that is required as part of the evidence act?',
487:'290.10 290–5 title sec./ex. no. page what is the timeline for agencies to develop and public evidencebuilding plans, annual evaluation',
488:'plans, and capacity assessments? part 7—appendices scorekeeping guidelines budgetary treatment of leasepurchases and leases of capital assets listing of omb',
489:'agency/bureau and treasury codes format of sf 132, sf 133, schedule p, and sbr crosswalk between antideficiency act and title',
490:'31 of the u.s. code checklist for funds control regulations principles of budgeting for capital asset acquisitions selected omb guidance',
491:'and other references regarding capital assets capital programming guide 290.11 appendix a appendix b appendix c appendix f appendix g',
492:'appendix h appendix j appendix k 290–5 appendix a–1 appendix b–1 appendix c–1 appendix f–1 appendix g–1 appendix h–1 appendix',
493:'j–1 appendix k–1 preparation and submission of budget estimates guide to omb circular no. a–11 guide to omb circular no.',
494:'a–11 what is the purpose of the circular? part 1: provides an overview of the budget process. it discusses the',
495:'basic laws that regulate the budget process and the terms and concepts you need to know to understand the budget',
496:'process and this circular. sections numbered 10 through 22 part 2: covers development of the presidents budget and tells you',
497:'how to prepare and submit materials required for omb and presidential review of agency requests and for formulation of the',
498:'fy 2021 budget, including development and submission of performance budgets for fy 2021. a significant portion of this part focuses',
499:'on the preparation of the budget appendix and the related database. detailed instructions for a number of requirements not directly',
500:'related to the preparation and production of the budget are accessible through electronic links that are provided in section 25.',
501:'sections numbered 25 through 95 part 3: discusses sequestration, supplementals and amendments, deferrals and presidential proposals to rescind or cancel',
502:'funds, and investments. sections numbered 100 through 113 part 4: provides instructions on budget execution, including guidance on the apportionment',
503:'and reapportionment process, a report on budget execution and budgetary resources sf 133, and a checklist for fund control regulations.',
504:'sections numbered 120 through 150 part 5: covers federal credit programs, including requirements related to the preparation of budget estimates',
505:'and to budget execution. section number 185 part 6: describes requirements under gpra modernization act, the program management improvement accountability',
506:'act, and the administrations approach to performance management and program/project management including a requirements for agency strategic plans, annual performance',
507:'plans and reports on a central website; b agency priority goals and crossagency priority goals; c reviews of agency performance',
508:'and portfolios of programs; d program and project management; e managing customer experience and improving service delivery; and f elimination',
509:'of unnecessary agency plans and reports. sections numbered 200 through 290 part 7: contains supplementary materials. appendices numbered a through',
510:'k and the capital programming guide how do i find information in the circular? the circular groups related requirements together',
511:'and presents requirements chronologically, where appropriate e.g., instructions related to budget formulation are included in part 2, and instructions related',
512:'to budget execution are included in part 4. the information in each part is divided into chapters and, in some',
513:'cases, subchapters. the chapters are organized into a series of sections that consist of consecutively numbered subsections. section numbers are',
514:'not repeated between parts. we reserved certain section numbers for future use, so there are gaps in the numbering scheme.',
515:'page numbers identify the section number and page within that section. at the beginning of the circular, there is a',
516:'table of contents that identifies all the parts, chapters, sections and associated page numbers. omb circular no. a–11 2019 page',
517:'xxiii preparation and submission guide to omb circular no. a–11 of budget estimates there is also a table of contents',
518:'at the beginning of each section that identifies the subsections and exhibits contained in that section. we summarize major changes',
519:'in policies and requirements at the beginning of the circular. in addition, we describe the changes that affect each section',
520:'at the beginning of that section and use vertical revision bars in the margins to highlight new requirements and significant',
521:'changes. at the end of the circular, there is an index. omb circulars, memoranda, and bulletins, including circular no. a–11,',
522:'are available for viewing or downloading at the following address: https://www.whitehouse.gov/omb/informationforagencies/ past versions of circular no. a11 are available for',
523:'viewing at the following max community website: https://community.max.gov/x/o4o9kg presidential executive orders are available for viewing or downloading at the following',
524:'address: http://www.archives.gov/federalregister/codification/numericexecutiveorders.html the circular contains a number of hyperlinks that link the various parts of a–11 with each other and',
525:'other websites. normally, a–11 is fully revised annually. in addition, the guidance is usually updated in the fall to reflect',
526:'changes and clarifications since the full revision. what agencies are covered by the circular? this circular applies to all executive',
527:'departments and establishments. in addition, some of the requirements apply to the legislative and judicial branches, to the district of',
528:'columbia, and to governmentsponsored enterprises. if you want an exception to the requirements in this circular, you must get omb',
529:'approval in advance see section 25.2. what common conventions does this circular use? when the circular refers to a specific',
530:'year, assume it is a calendar year unless otherwise noted. the following phrases and abbreviations are used to identify specific',
531:'fiscal years: fiscal year description past year – 1 py–1 the fiscal year immediately preceding the past year. past year',
532:'py the fiscal year immediately preceding the current year; the last completed fiscal year. current year cy the fiscal year',
533:'immediately preceding the budget year. budget year by the next fiscal year for which estimates are submitted. budget year +',
534:'1 by+1 through budget year the fiscal year following the budget year through the ninth fiscal + 9 by+9 year',
535:'following the budget year. page xxiv omb circular no. a–11 2019 preparation and submission of budget estimates guide to omb',
536:'circular no. a–11 special budget terms, such as budget authority, obligations, and outlays, are defined in section 20. in part',
537:'2, the term schedule refers to a set of data within the max budget database that is complete in itself',
538:'and describes a view or slice of the presidents budget. schedules are described in section 79. who can answer questions',
539:'about the circular? the following table lists omb organizational units with primary responsibility for certain sections of the circular. you',
540:'should direct general questions on the instructions and underlying concepts to these units. direct agencyspecific questions on the application of',
541:'these instructions, as well as on sections not listed below, to your omb program examiner or resource management office. omb',
542:'contacts section telephone no. description omb contact no. part 2 51.14 justification of unobligated balances in budget analysis branch, budget',
543:'395–3930 credit liquidating accounts analysis and systems division 51.19, information technology investments office of egovernment and 3954927 55 information technology',
544:'51.19 noninformation technology investments office of federal procurement policy 3952181 51.19 aircraft procurement office of federal procurement policy 3952181 54',
545:'rental payments for space and land transportation/gsa branch, 395–4892 transportation, homeland, justice, and services division part 6 performance management information',
546:'performance and personnel 395–5670 such as agency goals, strategic plans, management division performance plans, and performance reports — max a–11',
547:'users guide budget systems branch, budget 395–6860 analysis and systems division area code is 202 omb circular no. a–11 2019',
548:'page xxv summary of changes summary of changes note: vertical revision bars are used in the margin of the circular',
549:'to highlight new requirements and significant changes. section no. change 20.11 adds a new series for custodial clearing accounts that',
550:'will be used for proprietary purposes and will not be included in the budget. 22.6 reminds agencies about their reporting',
551:'requirements under the good accounting obligation in government act. 22.6 requires agencies to produce congressional justification summary tables in a',
552:'machine readable format. 22.6 reminds agencies to post congressional budget justifications at a vanity url. 25.5 removes the reference to',
553:'r&d crosscut data; this information continues to be collected via bdr in the spring. 31.7 provides new requirements for system',
554:'modernization projects. 31.8 moves to section 51 requirement for a statement confirming that the senior agency official for privacy has',
555:'reviewed the it budget submission data for privacy requirements. 31.15 provides new requirements for controlled unclassified information to reflect current',
556:'longstanding requirements in 32 cfr 2002. 32.1 provides guidance on the provisional pay raise estimate. 32.1 updates awards guidance. 51.3',
557:'updates it resource statement and budget submission requirements to include cio collaboration with the senior agency official for privacy saop',
558:'and a corresponding review of it budget data for privacy requirements. 51.3 requires all agencies to explain solicitations for new',
559:'or modernized technologies or services that deviate from m1916. 51.3 clarifies that agency it resource statements should be updated and',
560:'submitted whenever an agency submits an update to its agency it portfolio summary data. 51.9 requires agencies to report on',
561:'progress towards meeting requirements of the foundations for evidencebased policymaking act of 2018. 55.1 completes the phased implementation of granular',
562:'cost data for investments, in particular for technology business management it cost pools and it towers. 55.1 includes requirement for',
563:'agencies to fully adopt and report standard investment categories, it infrastructure, it security, and management investments mandatory for the fy',
564:'2021 cycle. 55.4 clarifies that agencies should report geospatialrelated spending in it investments through alignment with the federal enterprise architecture',
565:'fea business reference model brm. 55.4 includes open data plan reporting requirement within agency information resource management irm strategy plan',
566:'submissions per the requirements stated in 44 u.s.c. 3506. omb circular no. a–11 2019 page xxvii summary of changes section',
567:'no. change 55.6 updates naming convention for second component of agency it budget and management information submission to be “agency',
568:'it portfolio detail”. 55.6 updates it resource statement requirements to include cio collaboration with the senior agency official for privacy',
569:'and a corresponding review of it budget data for privacy requirements. 55.6 clarifies that the agency’s it resource statement should',
570:'be updated and submitted whenever an agency submits updates to its agency it portfolio summary. 82.11 updates section to include',
571:'a description of discretionary control totals to reflect a separate control on advance appropriations 82.18 identifies the new lines added',
572:'and the renumbered lines effective for the 2021 budget. 83.6 clarifies the classification of interest paid vendors for late payment.',
573:'84.3 provides new guidance on reporting character classification in trust funds. 84.3 provides new guidance on reporting historical character classification',
574:'data when a correction is made. explains methods to determine fte employment estimates. 85.5 95.10 updates to accommodate newly enacted',
575:'and proposed designations that adjust the discretionary caps. 95a updates general style guidelines to require capitalization of executive, judicial, and',
576:'legislative when used with branch. 95a updates spelling and usage guidelines for proper spelling of “healthcare”. 100.11 clarifies guidance for',
577:'the levels that should be assumed for mandatory resources if a sequestration order is required while a cr is in',
578:'effect. 100.20 clarifies the applicability of the atb guidance under a shortterm continuing resolution. 113e clarifies how invested funds in',
579:'federal securities for special and trust expenditure accounts are reflected on the apportionment and sf 133. 120.5 states the process',
580:'for documenting a transferonly tafs that involves an obligation and outlay. 120.21 provides a standard footnote to account for rounding',
581:'up on the apportionment. 120.41 clarifies the automatic apportionment authority treatment for appropriations language that has a permissive carve out',
582:'“up to” or “not more than” or “not to exceed” for differing period of availabilities. 120.41 amends the automatic apportionment',
583:'authority with regard to a fullyear appropriation preceded by a lapse in appropriations. 120.49 states the apportionment policy for reapportionment',
584:'after a nonexpenditure transfer has been executed from a tafs. 120.49 clarifies the adjustment of prior quarters on an accountspecific',
585:'apportionment if there was an automatic apportionment of such funds in those prior quarters. 120.55 clarifies that the reflection of',
586:'an automatic apportionment of funds in a prior quarters does not constitute a reapportionment of a past period. page xxviii',
587:'omb circular no. a–11 2019 summary of changes section no. change 120.63 adds new subsection that provides guidance on how',
588:'to apportion funds post shortterm cr when the period of availability has changed in the final fullyear enacted appropriation. 120.67',
589:'clarifies that a deficiency apportionment cannot be requested to provide obligational authority in a lapse in appropriations. 120.72 deletes subsection',
590:'because agencies can no longer add new program reporting categories or new category b projects to gtas when reporting their',
591:'data. 123.2 expands the guidance for accounts that have appropriations language with either up to, not more than or not',
592:'to exceed. 123.2 adds the apportionment treatment of spending authority from offsetting collections or offsetting receipts that is provided in',
593:'annual appropriation acts. 123.4 adds a new section describing automatic apportionment of earmarks within a tafs. 123.5 clarifies application of',
594:'the automatic apportionment authority with regard to cr extensions and accountspecific apportionments for zerofunded tafs. 123.5 describes the treatment of',
595:'zerofunded tafs if funding is subsequently provided during the cr. 123.16 clarifies that the authority to retain and spend collections',
596:'by the cr is also affected by a lapse in appropriations. 124.2 explains the summary information required at the beginning',
597:'of each agency lapse plan. 124.3 clarifies that agencies should post their revised lapse plan whenever updates are made. 124.3',
598:'clarifies the different timing of employee notifications and formal furlough notices. 124.4 provides a new resource page for agencies to',
599:'receive lapse communications from omb. 130n clarifies how newly enacted appropriations are reflected on the existing automatic apportionment and sf',
600:'133 while awaiting reapportionment. 135a updates list of agencies/programs that are required to submit plans. 145.8 updates reporting requirement for',
601:'when gao finds an ada violation. 185.10 adds guidance to clarify the application of character classification across credit accounts. 185.3',
602:'clarifies that a government action to reduce disbursements below the maximum direct loan obligation or loan guarantee commitment does not',
603:'typically constitute a modification, and notes circumstances in which such an action may constitute a modification. directs reader to appendix',
604:'f for treatment of recovery of unpaid obligations, and instructs the reader to contact the omb representative to verify appropriate',
605:'execution. 185.3 expands the list of characteristics that distinguish risk categories to include major contract terms. instructs agencies with risk',
606:'categories executed on a portfolio basis to work with their examiners to establish thresholds for omb notification or review when',
607:'individual loans may be outside the contemplated definition of the risk category. omb circular no. a–11 2019 page xxix summary',
608:'of changes section no. change 185.6 adds a requirement to execute approved reestimates by may 15th. updates overall performance planning',
609:'and reporting timeline through the fy 2021 president’s budget, including new evidence and evaluationrelated planning requirements established by the foundations',
610:'for evidencebased policymaking act of 2018 i.e., “evidence act”. incorporates implementation of evaluation and evidencebuilding activities of the evidence act',
611:'as a complement to the performance framework. provides a link to a performance calendar established on max community to assist',
612:'agencies in managing submission and publication timelines. consolidates other guidance sections of part 6 related to public reporting, the federal',
613:'program inventory, and the elimination of unnecessary agency plans and reports formerly section 290 into a revised section 210. updates',
614:'policies for agencies in implementing thefederal program inventory and revises the content table for strategic and performance plans and reports',
615:'to address elements related to evidencebuilding and evaluation plans required by the foundations for evidencebased policymaking act of 2018. section',
616:'has been renamed and reorganized to the president’s management agenda, cross agency priority goals and federal performance plan. it provides',
617:'information on the president’s management agenda pma and its relationship to the gpra modernization act of 2010. updated guidance is',
618:'also provided on the management of crossagency priority goals cap goals, resources available to help advance their progress, as well',
619:'as key pma policy priority areas including: sharing quality services, category management, and shifting from lowvalue to highvalue work. describes',
620:'strategic plan content and major milestones for developing the fys 20222026 strategic plan. clarifies the relationship between the fy 2021',
621:'app and fys 20182022 strategic plan, and introduces new requirements for developing agency learning agendas i.e., evidencebuilding plans and conducting',
622:'capacity assessments as part of the agency strategic plan. updates milestones for publishing the fy 2021 annual performance plan and',
623:'fy 2019 annual performance report concurrent with the agency’s fy 2021 final congressional budget justifications, and introduces an initiative for',
624:'implementing requirements for producing machinereadable performance plans and reports. additional guidance is also provided identifying how performance management and evidence',
625:'complement each other within the federal performance framework, and the relationship of evidence to the annual performance plan and annual',
626:'evaluation plan. updates planning milestones and guidance for developing the next cycle of agency priority goals fys 20202021 with the',
627:'fy 2021 budget. clarifies the general timeline and key steps in the strategic review process for agencies and omb as',
628:'well as items to be addressed in the summary of findings by strategic objective agencies submit to omb resulting from',
629:'their analyses and assessments. provides updated guidance on the relationship of strategic reviews to the planning tools introduced by the',
630:'foundations for evidencebased policymaking act of 2018 i.e., “evidence act”. this section provides strategies and guidance for strengthening program and',
631:'project management across the federal government in implementing the program management improvement accountability act pmiaa. updates clarify the relationship of',
632:'pmios to new positions established by the foundations for evidencebased policymaking act of 2018, and coordination of pmiaa portfolio reviews',
633:'as part of the agency’s annual strategic review processes. this section provides continued guidance to agencies on implementing the federal',
634:'government’s customer experience framework, and information for agencies on how to effectively manage customer experience improvement efforts. updates include additional',
635:'information for agencies on best practices for measuring and managing customer experience. page xxx omb circular no. a–11 2019 summary',
636:'of changes section no. change 290.0 this new section provides guidance to agencies on implementing evaluation and evidence building activities',
637:'required by the foundations for evidencebased policymaking act of 2018 the “evidence act”, and describes the relationship of evaluation and',
638:'evidence to the federal performance framework. it replaces the previously published section 290, elimination of unnecessary agency plans and reports,',
639:'which is now incorporated into section 210, public reporting. appendix f.7 provides the effective period for the memorandum line numbers',
640:'for changes to unobligated and obligated balances in sf 133 report and schedule p. omb circular no. a–11 2019 page',
641:'xxxi circular no. a–11 part 1 general information executive office of the president office of management and budget december 2019',
642:'section 10—overview of the budget process section 10—overview of the budget process table of contents the budget process 10.1 what',
643:'is the budget? 10.2 what is the legal requirement to prepare the budget? 10.3 what kinds of information does the',
644:'budget provide? 10.4 which agencies does the budget cover? 10.5 what happens during the federal budget process and when? 10.6',
645:'what is the midsession review? the central financial agencies 10.7 what are the central financial agencies? 10.8 what are the',
646:'responsibilities and functions of omb? 10.9 what are the responsibilities and functions of the treasury? 10.10 what are the responsibilities',
647:'and functions of cbo? 10.11 what are the responsibilities and functions of gao? 10.12 how do omb, cbo, the fiscal',
648:'service, and gao responsibilities overlap? 10.1 what is the budget? in this circular, the term budget means the presidents budget—the',
649:'budget of the united states government. the budget consists of several volumes that set forth the presidents financial proposal with',
650:'recommended priorities for allocating resources. the main budget volume contains the presidents budget message and other broad statements of policy.',
651:'the appendix contains detailed information by agency, bureau or program group, budget accounts, programs, and activities. other volumes, such as',
652:'analytical perspectives and historical tables, provide complementary views of the budget. most of the information contained in the budget is,',
653:'or is based on, information you submit for your agency and programs in response to this circular. the term budget',
654:'can mean other things in other contexts. it often refers to the full receipt and outlay proposals rather than the',
655:'volumes in which these amounts are published. some people refer collectively to the budget resolution and revenue and spending bills',
656:'that the congress passes, which we describe below, as the congressional budget. ultimately, the congress and the president enact many',
657:'laws that control the governments receipts and spending, which we sometimes refer to collectively as the budget, as in enacting',
658:'the budget. this section provides a broad overview of the budget process. you can read more about the budget process',
659:'in the section of the analytical perspectives volume of the most recent budget, budget concepts and budget process. to view',
660:'or download budget documents, go to the budget website: https://www.whitehouse.gov/omb/budget/ 10.2 what is the legal requirement to prepare the budget?',
661:'the budget and accounting act requires the president to submit a budget see section 15.2. the president formally transmits his',
662:'proposals for allocating resources to the congress through the budget. the congress considers the recommendations and uses the information included',
663:'in the budget as it drafts and passes laws omb circular no. a–11 2019 page 1 of section 10 section',
664:'10—overview of the budget process that affect spending and receipts. through this process the government decides how much money to',
665:'spend, what to spend it on, and how to raise the money it has decided to spend. 10.3 what kinds',
666:'of information does the budget provide? the budget focuses primarily on the budget year—the upcoming fiscal year for which the',
667:'congress needs to make appropriations. however, it includes data for the most recently completed year, the current year, and nine',
668:'years following the budget year outyears in order to reflect the effect of budget decisions over the longer term. in',
669:'addition to proposed appropriations for the budget year, the budget may include proposed changes to appropriations for the current year',
670:'supplementals and rescissions, and legislative proposals that would affect the current year, the budget year, or the outyears. the budget',
671:'provides actual or estimated data stated in millions or billions of dollars, depending on the context for the following: the',
672:'amount by account that each agency may obligate the government to pay budget authority and estimates of payments outlays by',
673:'agency and account; the amount of receipts each agency collects from various sources; budget authority, outlays, and receipts by major',
674:'function of the government, such as national defense; this is why we assign each budget account a functional classification codes.',
675:'total budget authority, outlays, and receipts for the government; and the actual or estimated surplus when receipts exceed outlays or',
676:'deficit when outlays exceed receipts. the budget divides the government totals for budget authority, outlays, and receipts into onbudget amounts',
677:'and offbudget amounts. the offbudget amounts include the transactions of the social security trust funds and the postal service, which',
678:'are excluded by law from the onbudget totals. the budget arrays data in many different ways. for example, one section',
679:'of the budget focuses solely on federal investment spending. also, while the budget focuses primarily on dollars, it also includes',
680:'data on other resources, such as federal employment levels. 10.4 which agencies does the budget cover? the budget covers the',
681:'agencies of all three branches of government—executive, legislative, and judicial—and provides information on governmentsponsored enterprises. in accordance with law or',
682:'established practice, omb includes information on agencies of the legislative branch, the judicial branch, and certain executive branch agencies as',
683:'submitted by those agencies without change. by longstanding practice, the budget presents information about the board of governors of the',
684:'federal reserve system but does not include amounts for the board in the budget totals, even though it is a',
685:'government agency, because of the independent status of the system. the budget includes information about the governmentsponsored enterprises, such as',
686:'the federal national mortgage association fannie mae, but does not include them in the budget totals because they are privately',
687:'owned. section 25 discusses the applicability of part 2 of this circular to various agencies. the budget also includes the',
688:'estimated budgetary effects of certain entities that may not report to the department of treasury. in such cases, the included',
689:'activities are considered budgetary and occur because of authorities conferred or control exerted by the government. for more information on',
690:'capturing the full page 2 of section 10 omb circular no. a–11 2019 section 10—overview of the budget process effect',
691:'of governmental activity in the budget, see chapter 10, coverage of the budget, in the analytical perspectives volume of the',
692:'budget. 10.5 what happens during the federal budget process and when? the budget process occurs in three main phases: formulation.',
693:'during this phase, the executive branch prepares the presidents budget. omb and the federal agencies begin preparing the next budget',
694:'almost as soon as the president has sent the last one to the congress. omb officially starts the process by',
695:'sending planning guidance to executive branch agencies in the spring. the president completes this phase by sending the budget to',
696:'the congress on the first monday in february, as specified in law, although occasionally presidents have sent it later for',
697:'various reasons. for example, in a year with a transition between outgoing and incoming administrations, the timing of the presidents',
698:'budget transmittal changes. congressional. this phase starts in late january or february, when the congress receives the presidents budget. the',
699:'congress does not vote on the presidents budget itself, and it does not enact a budget of its own, as',
700:'such. it considers the presidents budget proposals, passes an overall revenue and spending plan called a budget resolution, and enacts',
701:'the regular appropriations acts and other laws that control spending and receipts. execution. this phase lasts for at least five',
702:'fiscal years and includes two parts. the apportionment part pertains to funds appropriated for that fiscal year and to balances',
703:'of appropriations made in prior years that remain available for obligation. at the beginning of the fiscal year, and at',
704:'such other times as necessary, omb apportions funds—that is, specifies the amount of funds that an agency may use by',
705:'time period, program, project, or activity—to executive branch agencies. throughout the year, agencies hire people, enter into contracts, and enter',
706:'into grant agreements, etc., in order to carry out their programs, projects, and activities. these actions use up the available',
707:'funds by obligating the federal government to make outlays, immediately or in the future. the reporting and outlay part lasts',
708:'until funds are canceled oneyear and multipleyear funds are canceled at the end of the fifth year after the funds',
709:'expire for new obligations or until funds are totally disbursed for noyear funds. note: the canceled phase of annual and',
710:'multiyear authority see section 20.4c or cancellations of budgetary resources in noyear accounts pursuant to 31 u.s.c. 1555 should not',
711:'be confused with cancellations as a type of reduction see section 20.4i. the following tables highlight the major events in',
712:'each of the phases of the budget process. these tables show the planned timing or, when applicable, the timing specified',
713:'in law. the actual timing may vary from the plan. for example, the congress frequently does not enact all appropriations',
714:'acts by the start of the fiscal year, and on several occasions the president has submitted the budget later than',
715:'specified for various reasons, including late enactment of appropriations for the previous fiscal year or a change in administrations. since',
716:'budget cycles overlap, we must begin the next cycle before completing the last one. omb circular no. a–11 2019 page',
717:'3 of section 10 section 10—overview of the budget process major steps in the formulation phase what happens? when? omb',
718:'issues spring planning guidance to executive branch agencies for the upcoming budget. the omb director issues a letter to the',
719:'head of each agency providing policy guidance for the agencys budget request. absent more specific guidance, the outyear estimates included',
720:'in the previous budget serve as a starting point for the next budget. this begins the process of formulating the',
721:'budget the president will submit the following february. spring omb and the executive branch agencies discuss budget issues and options.',
722:'omb spring and summer works with the agencies to: identify major issues for the upcoming budget; develop and analyze options',
723:'for the upcoming fall review; and plan for the analysis of issues that will need decisions in the future. omb',
724:'issues circular no. a–11 to all federal agencies. this circular provides detailed june instructions for submitting budget data and materials.',
725:'executive branch agencies except those not subject to executive branch review september make budget submissions. see section 25. fiscal year',
726:'begins. the just completed budget cycle focused on this fiscal year. it was october 1 the budget year in that',
727:'cycle and is the current year in this cycle. omb conducts its fall review. omb staff analyzes agency budget proposals',
728:'in light of october–november presidential priorities, program performance, and budget constraints. they raise issues and present options to the director',
729:'and other omb policy officials for their decisions. omb opens the max a11 data entry max application for all agencies',
730:'to submit november their past year budget data. omb briefs the president and senior advisors on proposed budget policies. the',
731:'omb late november director recommends a complete set of budget proposals to the president after omb has reviewed all agency',
732:'requests and considered overall budget policies. passback. omb usually informs all executive branch agencies at the same time about late',
733:'november the decisions on their budget requests. all agencies, including legislative and judicial branch agencies, enter all max late november',
734:'to budget schedule data and text materials. this process continues until omb must early january lock agencies out of the',
735:'database in order to meet the printing deadline. executive branch agencies may appeal to omb and the president. an agency',
736:'head december may ask omb to reverse or modify certain decisions. in most cases, omb and the agency head resolve',
737:'such issues and, if not, work together to present them to the president for a decision. agencies prepare and omb',
738:'reviews congressional budget justification materials. january agencies prepare the budget justification materials they need to explain their budget requests to',
739:'the responsible congressional subcommittees. president transmits the budget to the congress. first monday in february omb provides specific deadlines for',
740:'this activity. page 4 of section 10 omb circular no. a–11 2019 section 10—overview of the budget process major steps',
741:'in the congressional phase what happens? when? congressional budget office cbo reports to budget committees on the economic and budget',
742:'outlook. january cbo reestimates the presidents budget based on their economic and technical assumptions. february other committees submit views and',
743:'estimates to house and senate budget committees. committees indicate their preferences regarding budgetary matters for which they are responsible. within',
744:'6 weeks of budget transmittal the congress completes action on the concurrent resolution on the budget. the congress commits itself',
745:'to broad spending and revenue levels by passing a budget resolution. april 15 the congress needs to complete action on',
746:'appropriations bills for the upcoming fiscal year or provides a continuing resolution a stopgap appropriation law. september 30 major steps',
747:'in the execution phase what happens? when? fiscal year begins. october 1 omb apportions funds made available in the annual',
748:'appropriations process and other september 10 or available funds. agencies submit apportionment requests to omb for each budget within 30',
749:'days after account by august 21 or within 10 calendar days after the approval of the appropriation, approval of a',
750:'whichever is later. omb approves or modifies the apportionment specifying the spending bill amount of funds agencies may use by',
751:'time period, program, project, or activity. agencies incur obligations and make outlays to carry out the funded programs, projects, throughout',
752:'the and activities. agencies hire people, enter into contracts, and enter into grant fiscal year agreements, etc., in order to',
753:'carry out their programs, projects, and activities. agencies record obligations and outlays pursuant to administrative control of funds procedures see',
754:'appendix h, report to treasury see the treasury fiscal requirements manual and section 130, and prepare financial statements. fiscal year',
755:'ends. september 30 expired phase noyear funds do not have an expired phase. agencies disburse against until september 30, obligated',
756:'balances and adjust obligated balances to reflect actual obligations during the fifth year after funds period of availability. expire. agencies',
757:'continue to record obligations and outlays pursuant to administrative control of funds procedures, report to treasury, and prepare financial statements.',
758:'10.6 what is the midsession review? the law requires the president to send a report to the congress updating budget',
759:'estimates on or before july 15th. this report contains revised budget estimates resulting from changes in economic assumptions, technical reestimates,',
760:'presidential initiatives, and completed congressional actions that have occurred since transmittal of the budget. your omb representative will provide guidance',
761:'on the development of these estimates at the appropriate time. omb circular no. a–11 2019 page 5 of section 10',
762:'section 10—overview of the budget process 10.7 what are the central financial agencies? the central financial agencies are: the office',
763:'of management and budget omb, in the executive office of the president; the department of the treasury, bureau of the',
764:'fiscal service fiscal service; the congressional budget office cbo, in the legislative branch; and the government accountability office gao, in',
765:'the legislative branch. 10.8 what are the responsibilities and functions of omb? ombs predominant mission is to assist the president',
766:'in overseeing the preparation of the president’s budget and to supervise its administration by the executive branch agencies. omb evaluates',
767:'the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities. omb ensures',
768:'that agency reports, rules, testimony, and proposed legislation are consistent with the presidents budget and with administration policies. in addition,',
769:'omb oversees and coordinates the administrations procurement, financial management, and information and regulatory policies. in each of these areas, ombs',
770:'primary role is to improve administrative management, develop better performance measures and coordinating mechanisms, and reduce any unnecessary burdens on',
771:'the public. for further information, refer to the omb web site. 10.9 what are the responsibilities and functions of the',
772:'treasury? treasury, acting through the bureau of the fiscal service, gathers and publishes governmentwide financial information that is used by',
773:'the public and private sectors to monitor the governments financial status and establish fiscal and monetary policies. these publications include:',
774:'the daily treasury statement; the monthly treasury statement; the treasury bulletin; the combined statement; and the financial report of the',
775:'u.s. government. the financial report of the u.s. government is the federal governments set of audited financial statements, a requirement',
776:'of the government management and reform act of 1994. for further information, refer to the fiscal service web site. 10.10',
777:'what are the responsibilities and functions of cbo? cbo was created by the congressional budget and impoundment control act of',
778:'1974. cbos mission is to provide the congress with the objective, timely, nonpartisan analyses needed for economic and budget decisions',
779:'and with the information and estimates required for the congressional budget process. cbo prepares analyses and estimates relating to the',
780:'budget and the economy and presents options and alternatives for the congress to consider but does not make recommendations on',
781:'policy. cbo’s services can be grouped into four categories: helping the congress formulate a budget plan; helping it stay within',
782:'that plan; helping it assess the impact of federal mandates; and helping it consider issues related to the budget and',
783:'economic policy. for further information, refer to the cbo web site. page 6 of section 10 omb circular no. a–11',
784:'2019 section 10—overview of the budget process 10.11 what are the responsibilities and functions of gao? gao is the investigative',
785:'arm of the congress. gao helps the congress meet its constitutional responsibilities and helps improve the performance and accountability of',
786:'the federal government for the american people. gao examines the use of public funds, evaluates federal programs and activities, and',
787:'provides analyses, options, recommendations, and other assistance to help the congress make effective oversight, policy, and funding decisions. in this',
788:'context, gao works to continuously improve the economy, efficiency, and effectiveness of the federal government through financial audits, program reviews',
789:'and evaluations, analyses, legal opinions, investigations, and other services. gaos activities are designed to ensure the executive branchs accountability to',
790:'the congress under the constitution and the governments accountability to the american people. gao is dedicated to good government through',
791:'its commitment to the core values of accountability, integrity, and reliability. for further information, refer to the gao web site.',
792:'10.12 how do omb, cbo, the fiscal service, and gao responsibilities overlap? here are a few examples: after omb submits',
793:'the presidents budget, cbo is responsible for reestimating the budget. both omb and cbo score the costs of legislation both',
794:'appropriations and direct spending included in authorization bills. while budget committees have the ultimate responsibility for determining the scoring effects',
795:'of legislation for congressional enforcement, they typically rely on cbo estimates during congressional consideration of individual bills to ensure that',
796:'they are consistent with the budget resolution totals. the president uses omb estimates to determine the costs of budgetrelated legislation.',
797:'omb reconciles or explains differences between the two sets of discretionary estimates. omb and fiscal service work together to establish',
798:'any new treasury accounts, both during the preparation of the budget and after bills become laws. omb provides its scoring',
799:'to fiscal service to assist in fiscal service’s responsibility to prepare warrants. omb and fiscal service work together to estimate',
800:'actual outlays during the course of a year. fiscal service gathers financial information through the governmentwide treasury account symbol adjusted',
801:'trail balance system gtas, that allows agencies to submit one set of accounting data mostly budgetary, some proprietary that fulfills',
802:'the needs of the sf 133 report on budget execution and budgetary resources, the fiscal service 2108 yearend closing statement,',
803:'and the prioryear column of the program and financing schedule in the presidents budget. omb and fiscal service worked together',
804:'to develop the gtas systems. fiscal service develops u.s. standard general ledger guidance to comply with omb definitions. both fiscal',
805:'service and gao provide guidelines used by financial managers as they account for federal finances. omb circular no. a–11 2019',
806:'page 7 of section 10 section 10—overview of the budget process omb uses gao audits and evaluations, as well as',
807:'those of agency inspectors general, as part of its review of agency programs. page 8 of section 10 omb circular',
808:'no. a–11 2019 section 15—basic budget laws section 15—basic budget laws table of contents 15.1 what laws govern the budget',
809:'cycle? 15.2 why is the budget and accounting act important? 15.3 how does the congress enact the budget and how',
810:'is the budget enforced? 15.4 what laws govern the budget execution process when funds are actually spent? 15.5 what does',
811:'the gpra modernization act of 2010 require? 15.6 what do i need to know about the federal credit reform act',
812:'of 1990? 15.1 what laws govern the budget cycle? the federal budget cycle can be divided into three distinct phases',
813:'that are generally sequential and yet intertwined. the first phase, which culminates in the transmittal of the presidents budget proposals',
814:'to the congress, is called the budget formulation phase. in the next phase, the congress acts upon laws that together',
815:'constitute the enacted budget. once the laws have been enacted, executive agencies carry out the laws in the budget execution',
816:'phase. the federal budget cycle is governed mainly by the following laws, which we describe below: budget and accounting act.',
817:'congressional budget act. balanced budget and emergency deficit control act, as amended bbedca. statutory payasyougo act. antideficiency act. impoundment control',
818:'act. gpra modernization act formerly government performance and results act. federal credit reform act. 15.2 why is the budget and',
819:'accounting act important? before enactment of this law in 1921, there was no annual centralized budgeting in the executive branch.',
820:'federal government agencies usually sent budget requests independently to congressional committees with no coordination of the various requests in formulating',
821:'the federal governments budget. the budget and accounting act required the president to coordinate the budget requests for all government',
822:'agencies and to send a comprehensive budget to the congress. it created the bureau of the budget, now the office',
823:'of management and budget omb, to help the president implement these requirements. it also required the president to include certain',
824:'information in the budget. the congress has amended the requirements many times and has codified them as chapter 11, title',
825:'31, u.s. code. these are some of the requirements: on or after the first monday in january but not later',
826:'than the first monday in february of each year, the president shall submit a budget of the united states government',
827:'for the following fiscal year. each budget shall include a budget message and summary and supporting information. the president shall',
828:'include in each budget the following the provision goes on to list about thirty items, such as expenditures and receipts',
829:'for the past year through the fourth year following the budget year, information on debt, financial information, and information on',
830:'employment levels. omb circular no. a–11 2019 page 1 of section 15 section 15—basic budget laws under regulations prescribed by',
831:'the president, each agency shall provide information required by the president in carrying out this chapter. the president has access',
832:'to, and may inspect, records of an agency to obtain information. estimated expenditures and proposed appropriations for the legislative branch',
833:'and the judicial branch shall be submitted to the president before october 16 of each year and included in the',
834:'budget by the president without change. 15.3 how does the congress enact the budget and how is the budget enforced?',
835:'the congress does not enact a budget, as such. the congress reviews the presidents budget and develops its budget by',
836:'approving three distinct kinds of measures: the congress adopts a concurrent resolution in the spring that specifies total receipts and',
837:'outlays and major categories of spending. next, legislation authorizing changes in direct spending programs and in taxes are enacted consistent',
838:'with the budget resolution. finally, the congress enacts discretionary appropriations in the regular appropriations bills for the upcoming fiscal year.',
839:'the current congressional budget process was established by the enactment of the congressional budget act cba. before the cba, which',
840:'was enacted in 1974, there was no annual centralized budgeting in the legislative branch. each of the regular annual appropriations',
841:'bills was acted on separately by the congress and changes in taxes were authorized in another process. in addition, there',
842:'was no established process to add up the total receipts and total spending in all the bills to reach the',
843:'federal governments bottom line, whether it was a surplus or a deficit. the cba established the concurrent resolution on the',
844:'budget, also known as the budget resolution, the house and senate budget committees, the congressional budget office, and procedures for',
845:'relating individual appropriation actions to the budget totals. also, the cba defines some key budget terms, such as budget authority,',
846:'that are used in all phases of the presidents budget formulation process and the congressional budget process. the cba was',
847:'amended extensively by a series of laws. bbedca, one of these amendments, had as its central feature a series of',
848:'declining deficit targets. bbedca was amended by the budget enforcement act, which applied a statutory payasyougo paygo process to direct',
849:'spending and revenue legislation and discretionary spending limits to annual appropriations acts. the statutory paygo process and discretionary spending limits',
850:'expired in 2002. recently enacted laws, however, have reinstated the statutory budget enforcement mechanisms for mandatory spending and revenues and',
851:'discretionary spending. the statutory payasyougo act of 2010 established a statutory procedure to enforce a rule of deficit neutrality on',
852:'new revenue and mandatory spending legislation. the law requires that new legislation changing revenues or mandatory expenditures, taken cumulatively, must',
853:'not increase projected deficits. if such legislation does increase projected deficits, the law requires automatic acrosstheboard cuts, known as sequestration,',
854:'in nonexempt mandatory programs. bbedca specifies limits caps on the amount of discretionary budget authority that can be provided through',
855:'the annual appropriations process for 2012 page 2 of section 15 omb circular no. a–11 2019 section 15—basic budget laws',
856:'through 2021. if the amount of appropriations provided in appropriations acts for a given year exceeds the caps, the law',
857:'requires the president to cancel discretionary budgetary resources in nonexempt accounts by the excess amount. section 21 provides more information',
858:'on the statutory payasyougo act and bbedca and their enforcement mechanisms. 15.4 what laws govern the budget execution process when',
859:'funds are actually spent? chapters 13, 15, and 33 of title 31, united states code, govern the process of budget',
860:'execution. among these, the major laws are the antideficiency act, the impoundment control act, the provisions known as the economy',
861:'act which are found in section 1535, the provisions that govern the closing of accounts which are found in sections',
862:'1551 through 1555, and provisions of the miscellaneous receipts act, which is found in section 3302. the antideficiency act requires',
863:'omb to apportion the accounts and to monitor spending; prohibits agencies from spending more than the amounts appropriated or apportioned,',
864:'whichever is lower; requires that agencies control their spending; and provides penalties for overspending. specifically, agencies may not: purchase services',
865:'and merchandise before appropriations are enacted and accounts are apportioned; enter into contracts that exceed the appropriation for the year',
866:'or the amount apportioned by omb, whichever is lower; or pay bills when there is no cash in the appropriation',
867:'or fund account. the head of each agency is required to establish, by regulation, a system of administrative control of',
868:'funds that: restricts obligation and expenditure outlays or disbursements from each account to the lower of the amount apportioned by',
869:'omb or the amount available for obligation and/or expenditure. enables the head of the agency to identify the persons responsible',
870:'for violating the act. there are administrative and criminal penalties for violating the antideficiency act. also, the agency head is',
871:'required to report any violations to the president, through the omb director; to the congress; and to the comptroller general.',
872:'see section 145 for instructions on reporting violations. the impoundment control act, which was enacted in 1974, requires that the',
873:'president notify congress whenever an official of the executive branch impounds i.e. withholds budget authority. there are two types of',
874:'impoundments: the temporary deferral of funds and rescission proposals to permanently reduce spending. the act also prescribes the rules that',
875:'must be followed whenever the executive branch impounds funds. see section 112 for instructions on reporting deferrals and rescission proposals',
876:'and the rules that must be followed. omb circular no. a–11 2019 page 3 of section 15 section 15—basic budget',
877:'laws 15.5 what does the gpra modernization act of 2010 require? the gpra modernization act of 2010 updates the federal',
878:'governments performance management framework, retaining and amplifying some aspects of the government performance and results act of 1993 gpra while',
879:'also addressing some of its weaknesses. the gpra in 1993 had established strategic planning, performance planning, and reporting as a',
880:'framework for agencies to communicate progress in achieving their missions. the gpra modernization act establishes some important changes to existing',
881:'requirements that move toward a more useful approach to performance planning and reporting on a central website. the gpra modernization',
882:'act serves as a foundation for helping agencies to focus on their highest priorities and creating a culture where data',
883:'and empirical evidence play a greater role in policy, budget, and management decisions. a central program inventory, also required by',
884:'the act, has the potential to facilitate coordination across programs by making it easier to find programs that can contribute',
885:'to a shared goal, as well as improve public understanding about what federal programs do. 15.6 what do i need',
886:'to know about the federal credit reform act of 1990? this law governs federal credit programs—ones that make direct loans',
887:'and loan guarantees. the act fcra prescribes a special budget treatment for direct loans and loan guarantees that measures the',
888:'net present value of cash flows to and from the government, i.e., subsidy cost, rather than budgeting for credit programs',
889:'on a cash basis. for most credit programs, the congress must provide budget authority equal to the subsidy cost in',
890:'annual appropriations acts before the program can make direct loans or loan guarantees. section 185 of this circular addresses the',
891:'requirements of this law, which was enacted as an amendment of title v of the congressional budget act of 1974.',
892:'page 4 of section 15 omb circular no. a–11 2019 section 20—terms and concepts section 20—terms and concepts table of',
893:'contents 20.1 what is the purpose of this section? 20.2 how do i use this section? 20.3 what special terms',
894:'must i know? 20.4 what do i need to know about budget authority? a definition of budget authority b forms',
895:'of budget authority c period of availability of budget authority d determining the amount of budget authority e discretionary or',
896:'mandatory and permanent or current budget authority f unobligated balance g obligated balance h reappropriation i rescissions and cancellations j',
897:'transfer k transfer in the estimates l allocation 20.5 when should i record obligations and in what amounts? 20.6 what',
898:'do i need to know about outlays? 20.7 what do i need to know about governmental receipts, offsetting collections, and',
899:'offsetting receipts? a overview b governmental receipts c general information about offsets to budget authority and outlays d offsetting collections',
900:'e offsetting receipts f receipt accounts and expenditure accounts g user charges h means of financing 20.8 what do i',
901:'need to know about cashequivalent transactions? 20.9 what do i need to know about refunds? 20.10 what do i need',
902:'to know about advances? 20.11 what do i need to know about accounts and fund types? 20.12 what do i',
903:'need to know about reimbursable work? ex–20 transfers of budgetary resources among federal government accounts summary of changes adds a',
904:'new fund type and specifies the treasury account symbol series for nonbudgetary custodial clearing accounts section 20.11. provides and explanation',
905:'for moving funding from the general fund into a trust fund section 20.11. omb circular no. a–11 2019 page 1',
906:'of section 20 section 20—terms and concepts 20.1 what is the purpose of this section? in this section, we define',
907:'budget terms—such as budget authority, obligation, and outlay—that you need to know in order to understand the budget process and',
908:'this circular. we also explain certain of the terms in depth. 20.2 how do i use this section? if you',
909:'just need a brief definition of a term commonly used in the budget process, go to section 20.3. that section',
910:'lists the terms in alphabetical order. if you need a more detailed explanation of the terms and concepts listed in',
911:'the section titles of the table of contents above, go to sections 20.4–20.13. if you need to know more about',
912:'the credit terms defined in section 20.3, go to section 185, federal credit. if you need to know more about',
913:'the sequestration terms and concepts defined in section 20.3, go to section 100, sequestration. if you need definitions of performance',
914:'terms, go to section 200, overview of strategic plans, annual performance plans, and annual program performance reports. 20.3 what special',
915:'terms must i know? advance appropriation means appropriations of new budget authority that become available one or more fiscal years',
916:'beyond the fiscal year for which the appropriation act was passed. see section 20.4c. advance funding means appropriations of budget',
917:'authority provided in an appropriations act to be used, if necessary, to cover obligations incurred late in the fiscal year',
918:'for benefit payments in excess of the amount specifically appropriated in the act for that year, where the budget authority',
919:'is charged to the appropriation for the program for the fiscal year following the fiscal year for which the appropriations',
920:'act is passed. see section 20.4c. agency means a department or establishment of the government for the purposes of this',
921:'circular. compare to bureau. allowance means a lumpsum included in the budget to represent certain transactions that are expected to',
922:'increase or decrease budget authority, outlays, or receipts but that are not, for various reasons, reflected in the program details.',
923:'for example, the budget might include an allowance to show the effect on the budget totals of a proposal that',
924:'would affect many accounts by relatively small amounts, in order to avoid unnecessary detail in the presentations for the individual',
925:'accounts. the president doesnt propose that congress enact an allowance as such, but rather that it modify specific legislative measures',
926:'as necessary to produce the increases or decreases represented by the allowance. amendment means a proposed action that revises the',
927:'presidents budget request and is transmitted prior to completion of action on the budget request by the appropriations committees of',
928:'both houses of congress. see section 110.2. apportionment is a plan, approved by omb, to spend resources provided by one',
929:'of the annual appropriations acts, a supplemental appropriations act, a continuing resolution, or a permanent law mandatory appropriations. resources are',
930:'apportioned by treasury appropriation fund symbol tafs. the apportionment identifies amounts available for obligation and expenditure. it specifies and limits',
931:'the obligations that may be incurred and expenditures made or makes other limitations, as appropriate for specified time periods, programs,',
932:'activities, projects, objects, or any combination thereof. an apportioned page 2 of section 20 omb circular no. a–11 2019 section',
933:'20—terms and concepts amount may be further subdivided by an agency into allotments, suballotments, and allocations. see appendix h. appropriated',
934:'entitlement—see entitlement. appropriation means a provision of law not necessarily in an appropriations act authorizing the expenditure of funds for',
935:'a given purpose. usually, but not always, an appropriation provides budget authority. see section 20.4. appropriation account—see treasury appropriation fund',
936:'symbol. balanced budget and emergency deficit control act of 1985 bbedca refers to legislation that shaped the budget process, first',
937:'by setting fixed targets for annual deficits and then by replacing those with a payasyougo requirement for new tax or',
938:'mandatory spending legislation and with caps on annual discretionary funding. most of these requirements expired in 2002. the statutory payasyougo',
939:'act of 2010, which did not amend bbedca, reinstated a statutory payasyougo rule for revenues and mandatory spending legislation. the',
940:'budget control act of 2011 bca, which amended bbedca, reinstated discretionary caps on budget authority. see section 21.3. balances of',
941:'budget authority means the amounts of budget authority provided in previous years that have not been outlayed. baseline means a',
942:'projection of the estimated receipts, outlays, and deficit or surplus that would result from continuing current law or current policies',
943:'through the period covered by the budget. see section 80. borrowing authority is a type of budget authority that permits',
944:'obligations and outlays to be financed by borrowing. see section 20.4b. budget means the budget of the united states government,',
945:'which sets forth the presidents comprehensive financial plan and indicates the presidents priorities for the federal government. see section 10.1.',
946:'budget authority ba means the authority provided by law to incur financial obligations that will result in outlays. the specific',
947:'forms of budget authority are appropriations, borrowing authority, contract authority, and spending authority from offsetting collections. see section 20.4. budget',
948:'control act of 2011 refers to legislation that, among other things, amended bbedca to reinstate discretionary spending limits on budget',
949:'authority through 2021 and restored the process for enforcing those spending limits; increased the statutory debt ceiling; and established a',
950:'joint select committee on deficit reduction that was instructed to develop a bill to reduce the federal deficit by at',
951:'least $1.5 trillion over a 10year period. it also provided a process to implement alternative spending reductions in the event',
952:'that legislation achieving at least $1.2 trillion of deficit reduction was not enacted. see section 21.3. budget totals means the',
953:'totals included in the budget for budget authority, outlays, receipts, and the surplus or the deficit. some presentations in the',
954:'budget distinguish onbudget totals from offbudget totals. on budget totals reflect the transactions of all federal government entities, except those',
955:'excluded from the budget totals by law. offbudget totals reflect the transactions of government entities that are excluded from the',
956:'onbudget totals by law. under current law, the offbudget totals include the social security trust funds and the postal service.',
957:'the budget combines the onand offbudget totals to derive unified i.e. consolidated totals for federal activity. budget year by refers',
958:'to the fiscal year for which the budget is being considered, that is, with respect to a session of congress,',
959:'the fiscal year of the government that starts on october 1 of the calendar year in which that session of',
960:'congress begins. omb circular no. a–11 2019 page 3 of section 20 section 20—terms and concepts budgetary resources mean amounts',
961:'available to incur obligations in a given year. budgetary resources consist of new budget authority and unobligated balances of budget',
962:'authority provided in previous years. bureau means the principal subordinate organizational units of an agency. cancellation means a proposal by',
963:'the president to reduce budget resources new budget authority or unobligated balances of budget authority that is not subject to',
964:'the requirements of title x of the congressional budget and impoundment control act of 1974. resources that are proposed by',
965:'the president for cancellation cannot be withheld from obligation pending congressional action on the proposal. the term is sometimes used',
966:'more broadly to refer to any legislative action taken by the congress to reduce budgetary resources, including rescissions proposed by',
967:'the president. cancellations can either be temporary or permanent. see section 20.4i. cancellations as a type of reduction should not',
968:'be confused with the canceled phase of annual and multi year authority see section 20.4c or cancellations of budgetary resources',
969:'in noyear accounts pursuant to 31 u.s.c. 1555 see appendix f. cap means the legal limits for each fiscal year',
970:'under bbedca on the budget authority and outlays only if applicable provided by discretionary appropriations. cap adjustment means either an',
971:'increase or a decrease that is permitted to the statutory cap limits for each fiscal year under bbedca on the',
972:'budget authority and outlays only if applicable provided by discretionary appropriations only if certain conditions are met. these conditions may',
973:'include providing for a base level of funding, a designation of funds by the congress and in some circumstances, the',
974:'president, or a change in concepts and definitions of funding under the cap. changes in concepts and definitions require consultation',
975:'with the congressional appropriations and budget committees. cash equivalent transaction means a transaction in which the government makes outlays or',
976:'receives collections in a form other than cash or in which the outlays or receipts recorded in the budget differ',
977:'from the cash because the cash does not accurately measure the value of the transaction. see section 20.8. chimp is',
978:'an acronym for a change either a cost or a savings in a mandatory program that is proposed or enacted',
979:'in an appropriations bill rather than in authorizing legislation. the term applies only to provisions in appropriations acts that change',
980:'mandatory budget authority, outlays, offsetting collections, or offsetting receipts relative to the baseline. for the purposes of scoring those appropriations',
981:'acts, such changes are scored as discretionary. after enactment, these changes are no longer considered discretionary, and they again become',
982:'part of the mandatory baseline in the subsequent budget. in the max budget database, proposed chimps are separately identified with',
983:'a specific budget enforcement subcategory classification known as a discretionary change in a mandatory program until they are enacted in',
984:'fullyear appropriations bills see section 81.2. this classification only applies to policy estimates—not baseline estimates. under the statutory payasyougo act',
985:'of 2010, the outlay effects of chimps that alter mandatory budget authority in an outyear are classified as paygo mandatory',
986:'impacts except when their net outlay effect is zero over a sixyear period beginning with the current year. all changes',
987:'in revenues in any year are classified as paygo, and are not scored as discretionary, even if they are included',
988:'in an appropriations bill. collections mean money collected by the government that the budget records as a governmental receipt, an',
989:'offsetting collection, or an offsetting receipt see section 20.7. page 4 of section 20 omb circular no. a–11 2019 section',
990:'20—terms and concepts contract authority is a type of budget authority that permits you to incur obligations in advance of',
991:'an appropriation, offsetting collections, or receipts to make outlays to liquidate the obligations. typically, the congress provides contract authority in',
992:'an authorizing statute to allow you to incur obligations in anticipation of the collection of receipts or offsetting collections that',
993:'will be used to liquidate the obligations. see section 20.4b. cost means the price or cash value of the resources',
994:'used to produce a program, project, or activity. this term is used in many different contexts. when used in connection',
995:'with federal credit programs, the term means the estimated longterm cost to the government of a direct loan or loan',
996:'guarantee, calculated on a net present value basis, excluding administrative costs and any incidental effects on governmental receipts or outlays',
997:'see section 185. for specific instructions on estimating costs, refer to the pertinent omb instructions: for cost principles for educational',
998:'institutions, see circular no. a–21; for estimating costs for user charges, see circular no. a–25; for rental and construction costs',
999:'of government quarters, see circular no. a–45; for allowable costs for audits, see circular no. a–50; for cost estimates in',
1000:'performing commercial activities, see circular no. a–76; and for cost principles for state, local, and indian tribal governments, see circular',
1001:'no. a–97. the term also refers to legislation or administrative actions that increase outlays or decrease savings. credit program account',
1002:'means a budget account that receives and obligates appropriations to cover the subsidy cost of a direct loan or loan',
1003:'guarantee and disburses the subsidy amount to a financing account. see section 185. current services estimates—see baseline. deferral means any',
1004:'executive branch action or inaction that temporarily withholds, delays, or effectively precludes the obligation or expenditure of budgetary resources. the',
1005:'president reports deferrals to the congress by special message. they are not identified separately in the budget. see section 112.',
1006:'deficit means the amount by which outlays exceed receipts in a fiscal year. it may refer to the onbudget, offbudget,',
1007:'or unified budget deficit. see budget totals. deposit fund means an account established to record amounts held temporarily by the',
1008:'government until ownership is determined for example, earnest money paid by bidders for mineral leases or held by the government',
1009:'as an agent for others for example, state and local income taxes withheld from federal employees salaries and not yet',
1010:'paid to the state or local government. see section 20.11. direct loan means a disbursement of funds by the government',
1011:'to a nonfederal borrower under a contract that requires the repayment of such funds with or without interest. the term',
1012:'also includes certain equivalent transactions that extend credit. see section 185. compare to loan guarantee. direct spending—see mandatory spending. disaster',
1013:'funding means a discretionary appropriation that is enacted that the congress designates as being for disaster relief. such an appropriation',
1014:'results in a cap adjustment to the limits on discretionary spending under bbedca. the total adjustment for this purpose cannot',
1015:'exceed a ceiling for a particular year that is defined as the total of the average funding provided for disaster',
1016:'relief over the previous 10 years excluding the highest and lowest years and the unused amount of the prior years',
1017:'ceiling excluding the portion of the prior years ceiling that was itself due to any unused amount from the year',
1018:'before. disaster relief is defined as activities carried out pursuant to a determination under section 1022 of the robert t.',
1019:'stafford disaster relief and emergency assistance act. discretionary spending means budgetary resources except those provided to fund mandatory spending programs',
1020:'provided in appropriations acts. see section 21.3. compare to mandatory spending. omb circular no. a–11 2019 page 5 of section',
1021:'20 section 20—terms and concepts where obligation limitations set in appropriations acts limit permanent budget authority, except trust fund accounts',
1022:'in the department of transportation, we define the budget authority for the account as discretionary in an amount equal to',
1023:'the limit. for the transportation trust funds, the budget authority remains mandatory, although the funds outlays are discretionary. emergency requirement',
1024:'means an amount that the congress has designated as an emergency requirement in statute and, for discretionary appropriations, designated on',
1025:'an account by account basis. such amounts are not included in the estimated budgetary effects of paygo legislation under the',
1026:'requirements of the statutory payasyougo act of 2010, if they are mandatory or receipts. such a discretionary appropriation that is',
1027:'subsequently designated by the president as an emergency requirement results in a cap adjustment to the limits on discretionary spending',
1028:'under bbedca. entitlement refers to a program in which the federal government is legally obligated to make payments or provide',
1029:'aid to any person who, or state or local government that, meets the legal criteria for eligibility. entitlements are generally',
1030:'provided by an authorizing statute, and can include loan and grant programs. examples include benefit payments for social security, medicare,',
1031:'medicaid, and unemployment insurance, as well as grants to states for chip and tanf. some programs, such as veterans compensation,',
1032:'medicaid, ssi, and child nutrition, are entitlements even though they are funded by appropriations acts because the authorizing statutes for',
1033:'the programs unconditionally obligate the united states to make payments. these are referred to as appropriated entitlements. see mandatory spending,',
1034:'section 21.3. expenditure transfer—see transfers. federal funds group refers to the moneys collected and spent by the government through accounts',
1035:'other than those designated as trust funds. federal funds include general, special, public enterprise, and intragovernmental funds. see section 20.11.',
1036:'compare to trust funds group. financing account means a nonbudgetary account an account whose transactions are excluded from the budget',
1037:'totals that records all of the cash flows resulting from post1991direct loan obligations or loan guarantee commitments. at least one',
1038:'financing account is associated with each credit program account. for programs that make both direct loans and loan guarantees, separate',
1039:'financing accounts are required for direct loan cash flows and for loan guarantee cash flows. see section 185. compare to',
1040:'liquidating account. fiscal year means the governments accounting period. it begins on october 1 and ends on september 30, and',
1041:'is designated by the calendar year in which it ends. forward funding means appropriations of budget authority that become available',
1042:'for obligation in the last quarter of the fiscal year for the financing of ongoing grant programs during the next',
1043:'fiscal year. see section 20.4c. fulltime equivalent fte employment is the basic measure of the levels of employment used in',
1044:'the budget. it is the total number of hours worked or to be worked divided by the number of compensable',
1045:'hours applicable to each fiscal year. see section 85. functional classification means the array of budget authority, outlays, and other',
1046:'budget data according to the major purpose served—for example, agriculture, national defense, and transportation. see section 79.3. general fund means',
1047:'the accounts for collections not earmarked by law for a specific purpose, the proceeds of general borrowing, and the expenditure',
1048:'of these moneys. it is part of the federal funds group. page 6 of section 20 omb circular no. a–11',
1049:'2019 section 20—terms and concepts government sponsored enterprises gses mean private enterprises that were established and chartered by the federal',
1050:'government for public policy purposes. they are classified as nonbudgetary and not included in the federal budget because they are',
1051:'private companies, and their securities are not backed by the full faith and credit of the federal government. however, the',
1052:'budget presents statements of financial condition for certain government sponsored enterprises such as the federal national mortgage association. compare to',
1053:'offbudget. governmental receipts mean collections that result from the governments exercise of its sovereign power to tax or otherwise compel',
1054:'payment. they are compared to outlays in calculating a surplus or deficit. receipts and revenues are common terms used in',
1055:'place of governmental receipts. see section 20.7. compare to offsetting collections and offsetting receipts. gtas means the governmentwide treasury account',
1056:'symbol adjusted trial balance system. agency staff uses this system to electronically submit the accounting data that: a support the',
1057:'sf 133 report on budget execution and budgetary resources, and b are used for much of the initial set of',
1058:'past year data in max schedule p. see sections 82.15 and 130.2. this system replaced the treasury federal agencies centralized',
1059:'trial balance system ii facts ii. impoundment means any executive action or inaction that temporarily or permanently withholds, delays, or',
1060:'precludes the obligation or expenditure of budgetary resources. intragovernmental fund—see revolving fund. liquidating account means a budget account that records',
1061:'all cash flows to and from the government resulting from pre1992 direct loan obligations and loan guarantee commitments. unlike financing',
1062:'accounts, these accounts are included in the budget totals. see section 185. compare to financing account. loan guarantee means any',
1063:'guarantee, insurance, or other pledge with respect to the payment of all or a part of the principal or interest',
1064:'on any debt obligation of a nonfederal borrower to a nonfederal lender. the term does not include the insurance of',
1065:'deposits, shares, or other withdrawable accounts in financial institutions. see section 185. compare to direct loan. mandatory appropriation—see entitlement authority.',
1066:'mandatory spending means spending controlled by laws other than appropriations acts including spending for entitlement programs and spending for the',
1067:'food stamp program. although the statutory pay asyougo act of 2010 uses the term direct spending to mean this, mandatory',
1068:'spending is commonly used instead. see section 21.3. compare to discretionary spending. means of financing refers to borrowing, the change',
1069:'in cash balances, and certain other transactions that are involved in financing a deficit. the term is also used to',
1070:'refer to the debt repayment, the change in cash balances, and certain other transactions involved in using a surplus. by',
1071:'definition, the means of financing are not treated as receipts or outlays and so are nonbudgetary. see section 20.7h. nonbudgetary',
1072:'transactions means transactions of the government that do not belong in the budget because they do not represent net budget',
1073:'authority or outlays, but rather are a means of financing such as deposit funds, direct loan and loan guarantee financing',
1074:'accounts, and seigniorage. compare to offbudget and means of financing. nonexpenditure transfer—see transfer. omb circular no. a–11 2019 page 7',
1075:'of section 20 section 20—terms and concepts obligated balance means the cumulative amount of budget authority that has been obligated',
1076:'but not yet outlayed. as prescribed by 31 u.s.c. 1551, it is the amount of unliquidated obligations in an account',
1077:'less the amounts collectible as repayments to the account. in other words, it is unpaid obligations net of uncollected customer',
1078:'payments from federal sources. see section 20.4g. obligation means a binding agreement that will result in outlays, immediately or in',
1079:'the future. budgetary resources must be available before obligations can be incurred legally. see section 20.5. obligation limitation means a',
1080:'type of budgetary resource appropriated to accounts in a manner similar to budget authority that limits the amount of contract',
1081:'authority already made available for obligation by another law. the obligation limitation is effectively the amount of new budget authority',
1082:'available for obligation for that period. obligation limitations are used in certain transportation programs. offbudget refers to transactions of the',
1083:'federal government that would be treated as budgetary had congress not designated them by statute as offbudget. currently, transactions of',
1084:'the social security trust funds and the postal service are the only sets of transactions that are so designated. the',
1085:'term is sometimes used more broadly to refer to the transactions of private enterprises that were established and sponsored by',
1086:'the government, most especially government sponsored enterprises such as the federal home loan banks. compare to onbudget. offsetting collections mean',
1087:'payments to the government that, by law, are credited directly to expenditure accounts and deducted from gross budget authority and',
1088:'outlays of the expenditure account, rather than added to receipts. usually, they are authorized to be spent for the purposes',
1089:'of the account without further action by congress. they usually result from businesslike transactions with the public, including payments from',
1090:'the public in exchange for goods and services, reimbursements for damages, and gifts or donations of money to the government',
1091:'and from intragovernmental transactions with other government accounts. the authority to spend offsetting collections is a form of budget authority.',
1092:'see sections 20.4b and 20.7. compare to governmental receipts and offsetting receipts. offsetting receipts mean payments to the government that',
1093:'are credited to offsetting receipt accounts and deducted from gross budget authority and outlays, rather than added to receipts. usually',
1094:'they are deducted at the level of the agency and subfunction, but in some cases they are deducted at the',
1095:'level of the government as a whole. they are not authorized to be credited to expenditure accounts. the legislation that',
1096:'authorizes the offsetting receipts may earmark them for a specific purpose and either appropriate them for expenditure for that purpose',
1097:'or require them to be appropriated in annual appropriations acts before they can be spent. like offsetting collections, they usually',
1098:'result from businesslike transactions with the public, including payments from the public in exchange for goods and services, reimbursements for',
1099:'damages, and gifts or donations of money to the government, and from intragovernmental transactions with other government accounts. see section',
1100:'20.7. compare to governmental receipts and offsetting collections. onbudget refers to all budgetary transactions other than those designated as offbudget.',
1101:'compare to off budget. outlay means a payment to liquidate an obligation other than the repayment of debt principal or',
1102:'other disbursements that are means of financing transactions. outlays generally are equal to cash disbursements but also are recorded for',
1103:'cashequivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on',
1104:'an accrual basis such as interest on public issues of the public debt. outlays are the measure of government spending.',
1105:'see section 20.6. outyear estimates mean estimates presented in the budget for the years beyond the budget year of budget',
1106:'authority, outlays, receipts, and other items such as debt. page 8 of section 20 omb circular no. a–11 2019 section',
1107:'20—terms and concepts overseas contingency operations/global war on terrorism oco/gwot means a discretionary appropriation that is enacted that the congress',
1108:'and, subsequently, the president have so designated on an account by account basis. such a discretionary appropriation that is designated',
1109:'as oco/gwot results in a cap adjustment to the limits on discretionary spending under bbedca. funding for these purposes has',
1110:'most recently been associated with the wars in iraq and afghanistan. payasyougo paygo refers to the requirements of the statutory',
1111:'payasyougo act of 2010 that result in a sequestration if the estimated combined result of new legislation affecting direct spending',
1112:'or revenue increases the onbudget deficit relative to the baseline, as of the end of a congressional session. see section',
1113:'21.3. public enterprise fund—see revolving fund. reappropriation means an extension of the availability of unobligated balances of budget authority that',
1114:'have expired or would otherwise expire as a result of legislation enacted subsequent to the law that provided the budget',
1115:'authority. see section 20.4h, section 120.66. receipts—see governmental receipts or offsetting receipts. reduction in budgetary resources means a rescission see',
1116:'section 20.4i; cancellation see section 20.4i; acrosstheboard reduction; or sequestration see section 100. refund means the return of excess payments',
1117:'to or by the government. see section 20.9. reimbursable obligation means an obligation financed by offsetting collections credited to an',
1118:'expenditure account in payment for goods and services provided by that account. see section 83.5. rescission means a proposal by',
1119:'the president to reduce budgetary resources new budget authority or unobligated balances of budget authority pursuant to the requirements of',
1120:'title x of the congressional budget and impoundment control act of 1974. resources that are proposed by the president for',
1121:'rescission may be withheld from obligation for 45 calendar days of continuous session of the congress excluding an adjournment of',
1122:'more than three days on which either house is not in session pending congressional action on the proposal. the term',
1123:'is often used more broadly to refer to any legislative action taken by the congress to reduce budgetary resources, including',
1124:'reductions that were not proposed pursuant to the impoundment control act. rescissions can either be temporary or permanent. see section',
1125:'20.4i. revolving fund means a fund that conducts continuing cycles of businesslike activity, in which the fund charges for the',
1126:'sale of products or services and uses the proceeds to finance its spending, usually without requirement for annual appropriations. there',
1127:'are three types of revolving funds: public enterprise funds, which conduct businesslike operations mainly with the public, intragovernmental revolving funds,',
1128:'which conduct businesslike operations mainly within and between government agencies, and trust revolving funds, which conduct businesslike operations mainly with',
1129:'the public and are designated by law as a trust fund. see section 20.11 scorekeeping means measuring the budget effects',
1130:'of legislation in terms of budget authority, governmental receipts, and outlays, for purposes of measuring adherence to the presidents budget,',
1131:'other budget targets, or budget enforcement laws. see section 21. sequestration means the cancellation of budgetary resources. the statutory payasyougo',
1132:'act of 2010 requires such cancellations if revenue or direct spending legislation is enacted that, in total, increases projected deficits',
1133:'or reduces projected surpluses relative to the baseline. bbedca requires annual acrossthe board cancellations to selected mandatory programs through 2025',
1134:'and would require cancellations if discretionary appropriations exceed the statutory limits on discretionary spending. see section 100. omb circular no.',
1135:'a–11 2019 page 9 of section 20 section 20—terms and concepts special fund means a federal fund account for receipts',
1136:'earmarked for specific purposes and the expenditure of these receipts. see section 20.11. spending authority from offsetting collections is a',
1137:'type of budget authority that permits obligations and outlays to be financed by offsetting collections see section 20.4b. compare to',
1138:'offsetting collections. statutory payasyougo act of 2010 refers to legislation that reinstated a statutory payasyougo requirement for new tax or',
1139:'mandatory spending legislation. the law is a standalone piece of legislation that crossreferences bbedca but does not directly amend that',
1140:'legislation. subsidy means the estimated longterm cost to the government of a direct loan or loan guarantee, calculated on a',
1141:'net present value basis, excluding administrative costs and any incidental effects on governmental receipts or outlays. see section 185. supplemental',
1142:'appropriation means an appropriation enacted subsequent to a regular annual appropriations act, when the need for funds is too urgent',
1143:'to be postponed until the next regular annual appropriations act. see section 110.2. surplus means the amount by which receipts',
1144:'exceed outlays in a fiscal year. it may refer to the onbudget, offbudget, or unified budget surplus. see budget totals.',
1145:'third scorecard is sometimes used to refer to the effects of a mandatory or revenue proposal that are not subject',
1146:'to paygo see sections 79.2 and 81.2 for more information on reporting these effects in max. these nonpaygo effects may',
1147:'include: the paygoexempt portions of mandatory or revenue proposals that require authorizing legislation, such as offbudget or emergency legislation; the',
1148:'indirect effect of mandatory or revenue proposals, including proposals that require authorizing legislation, which are not subject to paygo. indirect',
1149:'effects include the effects on interest; the mandatory or revenue savings or costs that result from discretionary policies, such as',
1150:'the savings associated with an increased level of antifraud or enhanced compliance effort achieved by additional administrative or program management',
1151:'funding. transfer means to move budgetary resources from one budget account to another. depending on the circumstances, the budget may',
1152:'record a transfer as an expenditure transfer, which means a transfer that involves an outlay, or as a nonexpenditure transfer,',
1153:'which means a transfer that doesnt involve an outlay. see section 20.4j. transfer in the estimates means a proposal to',
1154:'stop funding an activity through one budget account and begin funding it through another account. a transfer in the estimates',
1155:'doesnt involve a transfer of budgetary resources between the accounts. see section 20.4k. treasury account symbol tas refers to the',
1156:'account identification codes assigned by the department of the treasury to individual appropriation, receipt, or other fund accounts. all financial',
1157:'transactions of the federal government are classified by tas for reporting to the department of the treasury and the office',
1158:'of management and budget. tas includes all the component pieces of treasury appropriation fund symbol plus any subaccounts established by',
1159:'treasury. treasury appropriation fund symbol tafs refers to the separate treasury accounts for each appropriation title based on the availability',
1160:'of the resources in the account. the tafs is a combination of page 10 of section 20 omb circular no.',
1161:'a–11 2019 section 20—terms and concepts federal agency; allocation agency, when applicable; account symbol; and availability code e.g., annual, multiyear,',
1162:'or noyear. see section 20.4c. trust fund refers to a type of account, designated by law as a trust fund,',
1163:'for receipts or offsetting receipts dedicated to specific purposes and the expenditure of these receipts. some revolving funds are designated',
1164:'as trust funds, and these are called trust revolving funds. trust revolving funds have no receipt account and the collections',
1165:'are credited directly to the expenditure account. see section 20.11. compare to special funds and revolving funds. trust funds group',
1166:'refers to the moneys collected and spent by the government through trust fund accounts. see section 20.11. compare to federal',
1167:'funds group. unexpended balance means the sum of the unobligated and obligated balances. unobligated balance means the cumulative amount of',
1168:'budget authority that remains available for obligation under law in unexpired accounts. the term expired balances available for adjustment only',
1169:'refers to unobligated amounts in expired accounts. see section 20.4f. user charges are charges assessed for the provision of government',
1170:'services and for the sale or use of government goods or resources. the payers of the user charge must be',
1171:'limited in the authorizing legislation to those receiving special benefits from, or subject to regulation by, the program or activity',
1172:'beyond the benefits received by the general public or broad segments of the public such as those who pay income',
1173:'taxes or customs duties. user charges are defined and the policy regarding user charges is established in omb circular a–25,',
1174:'user charges july 8, 1993. the term encompasses proceeds from the sale or use of government goods and services, including',
1175:'the sale of natural resources such as timber, oil, and minerals and proceeds from asset sales such as property, plant,',
1176:'and equipment. see section 20.7g. warrant means an official document issued by the secretary of the treasury, pursuant to law,',
1177:'that establishes the amount of appropriations approved by the congress that can be obligated and disbursed. 20.4 what do i',
1178:'need to know about budget authority? a definition of budget authority budget authority ba means the authority provided by law',
1179:'to incur financial obligations that will result in outlays. this definition is the same as the one contained in section',
1180:'32 of the congressional budget and impoundment control act of 1974, which the congress uses in the congressional budget process.',
1181:'you violate the law if you enter into contracts, issue purchase orders, hire employees, or otherwise obligate the government to',
1182:'make a payment before a law has provided budget authority for that purpose see section 145.1. b forms of budget',
1183:'authority most laws provide budget authority in the form of appropriations, but some laws provide budget authority in the form',
1184:'of contract authority, borrowing authority, or spending authority from offsetting collections. the following table summarizes the characteristics of each form',
1185:'of budget authority, and the text following the table discusses them in more depth. omb circular no. a–11 2019 page',
1186:'11 of section 20 section 20—terms and concepts forms of budget authority form of budget authority summary of characteristics appropriation',
1187:'authorizes obligations and outlays using general funds, special funds, or trust funds. provided in appropriations acts and other laws. may',
1188:'authorize the use of cashequivalent payments. not all appropriations provide budget authority. contract authority authorizes obligations but not outlays. typically',
1189:'provided in authorizing laws with variations in the way obligations are liquidated. borrowing authority authorizes obligations with outlays to be',
1190:'financed by borrowing, usually from treasury. typically provided in laws that authorize businesslike operations and require the borrowing to be',
1191:'repaid, with interest, out of the business proceeds. spending authority from offsetting collections authorizes obligations and outlays using offsetting collections.',
1192:'typically provided in authorizing laws. appropriations acts limit obligations in some cases. budget authority may be recorded and obligations incurred',
1193:'against orders from other federal accounts only if an obligation is recorded by the paying account; obligations normally cannot be',
1194:'incurred against orders from the public without an advance. 1 appropriations, as a type of budget authority, permit you to',
1195:'incur obligations and make outlays payments. not all appropriations provide budget authority, as explained below. the congress enacts appropriations in',
1196:'annual appropriations acts and other laws. an appropriation may make funds available from the general fund, special funds, or trust',
1197:'funds. an appropriations act may also authorize the spending of offsetting collections, which are credited to expenditure accounts including revolving',
1198:'funds see spending authority from offsetting collections below. a law that authorizes you to incur obligations and liquidate them through',
1199:'cashequivalent payments see section 20.8 constitutes an appropriation of budget authority. some appropriations are not recorded as new budget authority',
1200:'because they relate to obligations that have already been legally incurred and do not provide the authority to incur new',
1201:'obligations. amounts appropriated to liquidate contract authority provide the cash needed to liquidate obligations incurred against contract authority in advance',
1202:'of collections or an appropriation to liquidate; amounts appropriated to liquidate debt provide the cash needed to repay money borrowed',
1203:'from treasury to liquidate obligations incurred against borrowing authority. page 12 of section 20 omb circular no. a–11 2019 section',
1204:'20—terms and concepts in contrast, deficiency appropriations, which allow agencies to liquidate obligations that were incurred in a prior fiscal',
1205:'year without sufficient budget authority to legally cover such obligations, are recorded as new budget authority but deducted from the',
1206:'total budgetary resources available for obligation. deficiency appropriations reduce or eliminate the negative balance that results from obligating amounts in',
1207:'excess of an accounts budgetary resources see section 82.18 and appendix f. this treatment helps ensure that any obligations that',
1208:'were incurred without sufficient budget authority, particularly in cases where the obligation has yet to be liquidated, are still recognized',
1209:'in the budget authority totals as a current cost. if these costs are not recognized as new budget authority, then',
1210:'the total budget authority available to enter into new obligations in a given fiscal year will have effectively been allowed',
1211:'to increase without scoring the impact of that increase. see section 145.10 for guidance on when to request a deficiency',
1212:'appropriation. for purposes of the antideficiency act, the definition of the term appropriations is broader. as defined by the act,',
1213:'it means all new budget authority and balances of budget authority as described here. 2 contract authority permits you to',
1214:'incur obligations in advance of an appropriation, offsetting collections, or receipts that enable you to make outlays to liquidate the',
1215:'obligations. typically, the congress provides contract authority in an authorizing statute to allow you to incur obligations in anticipation of',
1216:'the collection of receipts or offsetting collections that will be used to liquidate the obligations. when you receive the appropriated',
1217:'receipts or the collections, you replace the contract authority with the appropriation or the spending authority from the offsetting collections',
1218:'to cover the obligations and subsequently liquidate the obligations. for some programs, the law authorizes you to use offsetting collections',
1219:'to liquidate the obligations incurred against the contract authority without further appropriation action. in a few cases, such as the',
1220:'foreign military sales program, the law that provides the contract authority also appropriates the receipts without further appropriation action. for',
1221:'other programs, such as certain highway and airport and airway programs, the congress as a matter of custom requires you',
1222:'to seek an appropriation of receipts to liquidate the obligations. in some instances, if the program does not have sufficient',
1223:'collections to liquidate the obligations incurred against contract authority, the congress may enact a general fund appropriation. 3 borrowing authority',
1224:'permits you to incur obligations and authorizes you to borrow funds to liquidate the obligations. usually, the law authorizing the',
1225:'borrowing specifies that you must borrow from the treasury, but in a few cases it authorizes borrowing directly from the',
1226:'public. laws usually authorize borrowing for businesslike operations, such as the tennessee valley authority, which generates and sells electrical power.',
1227:'such laws require the program to repay the borrowing, with interest, out of business proceeds. 4 spending authority from offsetting',
1228:'collections, usually provided in permanent law, permits you to credit offsetting collections to an expenditure account see section 20.7d, to',
1229:'incur obligations, and to make payments using the offsetting collections. you record spending authority from offsetting collections and the offsetting',
1230:'collections in the program and financing schedule of an account see section 82.18. in the simplest case, you record gross',
1231:'budget authority equal to the cash collections for the year lines 1700 and 1800 and record the cash collections as',
1232:'an offset to the budget authority lines 40304034 and 41204124. net budget authority equals zero in such cases. in other',
1233:'cases, you must adjust spending authority from cash collections to yield the amount available as budget authority. we describe these',
1234:'adjustments in section 82.18 lines 17011728 and 18011827. we discuss some of these adjustments offsetting collections credited to expired accounts,',
1235:'changes in uncollected customer payments from federal sources, and amounts precluded from obligation—in more detail below. omb circular no. a–11',
1236:'2019 page 13 of section 20 section 20—terms and concepts offsetting collections credited to expired accounts. for annual and multiyear',
1237:'accounts that perform reimbursable work, the spending authority from the offsetting collections belongs to the treasury account that filled the',
1238:'order. see section 20.11 for the distinction between treasury accounts tafs and budget accounts. the availability of the spending authority',
1239:'is generally the same as the treasury account to which it belongs. if the annual or multiyear treasury account has',
1240:'expired, then you should not record the collection as new spending authority schedule p lines 1700 and 1800 because it',
1241:'is not available to incur new obligations. it is not new budget authority. however, collections that belong to expired treasury',
1242:'accounts are available to pay old bills, until the authority is canceled. you record collections in expired accounts as offsetting',
1243:'collections along with the collections in unexpired accounts schedule p lines 40304034 and 41204124. you report the portion credited to',
1244:'expired accounts only on schedule p lines 4052 or 4142. for more information on determining the period of availability of',
1245:'budget authority, see section 20.4c. as discussed in section 20.11, each budget account covers all the treasury accounts with the',
1246:'same appropriation title. the program and financing schedule covers: unexpired accounts annual, multiyear and noyear; and expired accounts. you subtract',
1247:'all offsetting collections unexpired and expired from gross outlays to yield net outlays so that the contribution of the budget',
1248:'account to the federal governments bottom line the surplus or deficit can be determined. for noyear accounts, you record gross',
1249:'new budget authority spending authority from offsetting collections equal to the collections for the year and record the collections as',
1250:'an offset to the budget authority. because offsetting collections and offsetting receipts are deducted from gross budget authority, they are',
1251:'referred to as negative budget authority for some purposes, such as congressional budget act provisions that pertain to budget authority.',
1252:'amounts precluded from obligation. a law may preclude you from using some of the offsetting collections to incur obligations. in',
1253:'these cases, the precluded amounts are not counted as budget authority. however, you always deduct the full amount of offsetting',
1254:'collections cash from gross budget authority and gross outlays in the year you collect them, even where a law precludes',
1255:'you from obligating all or a portion of the collections in that year. for this reason, an account can have',
1256:'negative net budget authority or outlays. as a general rule, you record obligations first against new offsetting collections. to the',
1257:'extent that the new offsetting collections are not adequate to cover obligations, you record new budget authority from previously unavailable',
1258:'balances of offsetting collections, but you may not exceed the new obligation limitation, if any. changes in uncollected customer payments',
1259:'from federal sources. you need to adjust the spending authority from cash collections if the account is authorized to perform',
1260:'reimbursable work for another federal account and you incur obligations against receivables from federal sources and unfilled customer orders from',
1261:'federal sources without an advance—that is, before receiving the cash. the law allows you to incur such obligations as long',
1262:'as the paying account is a federal account and an obligation is recorded against resources available to the paying account.',
1263:'for example, a financing account can obligate against a subsidy accounts receivable from the program account before the cash is',
1264:'received from the program account if the program account has recorded an obligation in the form of a subsidy accounts',
1265:'payable to the financing account. you cannot incur obligations against customer orders received from nonfederal sources without an advance, unless',
1266:'a law specifically allows it. page 14 of section 20 omb circular no. a–11 2019 section 20—terms and concepts in',
1267:'these cases, you must add any net increase in such amounts for the year to the spending authority from cash',
1268:'collections, or subtract any net decrease in such amounts for the year from the spending authority from cash collections, to',
1269:'yield the gross budget authority available to the account from offsetting collections. you also add or subtract the same amount',
1270:'to offsetting collections cash to yield the amount of the offset applied to gross budget authority when calculating net budget',
1271:'authority see section 82.18. when program levels remain relatively stable, the amount of reimbursements from other federal government accounts that',
1272:'is earned but not collected should remain relatively stable and any changes in uncollected customer payments from federal sources should',
1273:'net to zero. therefore, unless an account is projecting significant increases or decreases in program level, there should be no',
1274:'outyear estimates of changes in uncollected customer payments. c period of availability of budget authority when a law appropriates budget',
1275:'authority, it sets the period during which you can use it to incur new obligations. we call this the period',
1276:'of availability for new obligations of the budget authority, and the period normally is specified in the law providing the',
1277:'budget authority. the period of availability for incurring new obligations is shorter than the period of availability for making disbursements,',
1278:'which is covered by a general law. each is described below. period of availability for incurring new obligations: annual budget',
1279:'authority. this term refers to budget authority that is available for obligation during only one fiscal year or less. one',
1280:'year is the default period of availability for annual appropriations acts including an appropriation that provides indefinite authority such as',
1281:'such sums as may be necessary…, because a general provision in each of the acts specifies that the amounts provided',
1282:'in the act are available for one year, unless the act expressly provides otherwise. even if there were not such',
1283:'a provision, the preamble of an appropriations act says that it is for a specific fiscal year. for example, the',
1284:'following language in an appropriation act would provide oneyear budget authority: for expenses of the office of the secretary, $1,500,000.',
1285:'multiyear budget authority. the language for a specific appropriation of budget authority in an appropriations act or the authorization of',
1286:'the appropriation may make all or some portion of the amount available for obligation for a specified period of time',
1287:'in excess of one fiscal year. usually, the period covers two or more whole fiscal years, but it may cover',
1288:'a period that includes part of the second fiscal year. we refer to such budget authority as multiyear budget authority',
1289:'or, specifically, as twoyear budget authority, threeyear budget authority, etc. for example, if the following language appeared in an appropriations',
1290:'act for 2011, it would provide twoyear budget authority: for research and development, $1,500,000, to remain available until september 30,',
1291:'2012. noyear budget authority. the language for a specific appropriation of budget authority or the authorization of the appropriation may',
1292:'make all or some portion of the amount available until expended. that means you can incur obligations against it indefinitely.',
1293:'we refer to this as noyear budget authority. for example, the following language provides noyear budget authority: for construction, improvements,',
1294:'repair or replacement of physical facilities, $1,500,000, to remain available until expended. authorizing laws that make appropriations seldom limit the',
1295:'period of availability, so most budget authority provided in authorizing laws is noyear budget authority. 31 u.s.c. 1555 provides for',
1296:'the closing of appropriation accounts that are available for indefinite periods if the agency head or the president determines that',
1297:'the purposes of the appropriation have been carried out and no disbursement has been made for two consecutive fiscal years.',
1298:'see appendix f for a description of line 1029, other balances withdrawn. omb circular no. a–11 2019 page 15 of',
1299:'section 20 section 20—terms and concepts usually an appropriations act makes budget authority available beginning on october 1 of the',
1300:'fiscal year for which the appropriation act is passed. however, there are three types of appropriations where that is not',
1301:'the case. advance appropriation, as defined by the congressional budget act of 1974 31 u.s.c. 1105a17, means appropriations of new',
1302:'budget authority provided in an annual appropriations act that become available one or more fiscal years beyond the fiscal year',
1303:'for which the appropriation act was passed. for example, if the following language appeared in an appropriations act for fiscal',
1304:'year 2013, it would provide an advance appropriation for fiscal year 2014: for operating expenses, $1,500,000, to become available on',
1305:'october 1, 2013. the term “advance appropriation” applies only to discretionary funding in appropriations acts or to mandatory funding provided',
1306:'in appropriations acts and classified as appropriated entitlements or appropriated mandatories by the balanced budget act of 1997 see section',
1307:'21.3c. under current scoring guidelines, new discretionary budget authority for advance appropriations is scored in the fiscal year in which',
1308:'the funds become available for obligation and must be accommodated within the statutory discretionary spending caps for that year see',
1309:'section 21.3 g. in this example, you would record the budget authority in fiscal year 2014. advance funding means appropriations',
1310:'of budget authority provided in an appropriations act to be used, if necessary, to cover obligations incurred late in the',
1311:'fiscal year for benefit payments in excess of the amount specifically appropriated in the act for that year, where the',
1312:'budget authority is charged to the appropriation for the program for the fiscal year following the fiscal year for which',
1313:'the appropriations act is passed. when such budget authority is used, the budget records an increase in the budget authority',
1314:'for the fiscal year in which it is used and a reduction in the budget authority for the following fiscal',
1315:'year. the following language, when added to regular appropriation language, provides advance funding: together with such sums as may be',
1316:'necessary to be charged to the subsequent year appropriation for the payment of compensation and other benefits for any period',
1317:'subsequent to august 15 of the current year. forward funding means appropriations of budget authority that are made available for',
1318:'obligation in the last quarter of the fiscal year for the financing of ongoing grant program during the next fiscal',
1319:'year. the budget records the budget authority in the fiscal year in which it is appropriated. the following language, if',
1320:'it appeared in an appropriation act for 2014, would provide forward funding, which would be recorded in fiscal year 2014:',
1321:'of which $2,000,000,000 shall become available on july 1, 2014 and shall remain available through september 30, 2015 for academic',
1322:'year 2014– 2015. period of availability for making disbursements: under a general law, annual budget authority and multiyear budget authority',
1323:'may disburse during the first two phases of the following three phases that make up the life cycle of the',
1324:'budget authority. unexpired phase. during this time period the budget authority is available for incurring new obligations. you may make',
1325:'new grants or sign new contracts during this phase and you may make disbursements to liquidate the obligations. this phase',
1326:'lasts for a set number of years. annual budget authority lasts for up to one fiscal year. multiyear authority lasts',
1327:'for longer periods, currently from over one fiscal year up to 15 fiscal years, and noyear authority lasts indefinitely. expired',
1328:'phase. during this time period, the budget authority is no longer available for new obligations but is still available for',
1329:'disbursement. this phase lasts five years after the last unexpired year unless the expiration period has been lengthened by legislation.',
1330:'specifically, you may not incur new obligations against expired budget authority, but you may liquidate existing obligations by making disbursements.',
1331:'page 16 of section 20 omb circular no. a–11 2019 section 20—terms and concepts however, you may use the expired',
1332:'budget authority to make certain adjustments to obligations that were incurred before the budget authority expired. for example, you could',
1333:'make an upward adjustment in previously recorded obligations for transportation charges, under an agreement to pay actual transportation charges, if',
1334:'they turned out to be greater than originally estimated. unless there is an exception in law, you may use expired',
1335:'authority to make adjustments to obligations or disbursements only during a period of five years after the last unexpired year.',
1336:'the expired period can be lengthened by legislation. if you have a program with a legitimate need to disburse funds',
1337:'for more than five years after the authority expires for obligation—for example, to make disbursements over many years under direct',
1338:'loan contracts, to pay termination costs under a contract, or to make payments under a lease—and your omb representative approves,',
1339:'you may propose special language to disburse over a period longer than five years see section 95.8. you may disburse',
1340:'during the longer period only if the special language is enacted in law. canceled phase. after the last expired year,',
1341:'the account is closed, and the balances are canceled. the authority to disburse is canceled and is no longer available',
1342:'for any purpose. any offsetting collections credited to the account at the time the account is canceled or subsequently must',
1343:'be transferred to miscellaneous receipts in the treasury. any old bills with valid obligations that show up after the account',
1344:'is closed must be obligated against and disbursed from budget authority that is available for the same general purpose but',
1345:'still in the unexpired phase. for example, an old bill from obligations incurred against an fy 2006 annual salaries and',
1346:'expense s&e account that arrives after the authority is canceled must be obligated and disbursed against the corresponding fy 2012',
1347:'annual s&e account. noyear authority usually stays in the unexpired phase until fully obligated and disbursed. when the purposes for',
1348:'which the authority was made available have been achieved, the account may be closed and the authority canceled. d determining',
1349:'the amount of budget authority if a law provides budget authority in a specific amount, we refer to it as',
1350:'definite budget authority. we consider the budget authority definite when the language provides a ceiling, for example not to exceed',
1351:'a specified amount. you record the specified amount as budget authority. for example, this language would provide definite budget authority',
1352:'of $100 million: for salaries and expenses, not to exceed $100,000,000. if a law doesnt specify an amount of budget',
1353:'authority, but, instead, specifies a variable factor that determines the amount, or a floor, for example not less than a',
1354:'specified amount, we refer to the budget authority as indefinite. if the law provides such sums as may be necessary',
1355:'to cover the obligations resulting from an entitlement such as unemployment insurance, record budget authority in the past year equal',
1356:'to the amount obligated and in other years equal to your estimate of obligations. if a law authorizes you to',
1357:'obligate all of the receipts from a specified source, record budget authority equal to the amount of receipts you collected',
1358:'in the past year and equal to amounts you estimate you will collect in other years. if a law appropriates',
1359:'a specific amount to be derived from receipts, it limits the amount of budget authority actually provided to the lower',
1360:'of the actual receipts or the amount specified. for example, if the language read, and, in addition, $75,000,000 of the',
1361:'amounts collected under section 101 of the authorization act of 2005, you could obligate only the amount actually collected, up',
1362:'to $75,000,000. similarly, if a law appropriates an amount to be derived from a special or trust fund, it limits',
1363:'the amount of budget authority actually provided to the lower of the amount of the balances in the fund or',
1364:'the specified amount. for example, language that reads, for necessary expenses, $1,500,000, to be derived from the land restoration trust',
1365:'fund, allows you to obligate only the amount actually in the fund and no more than $1,500,000. if a law',
1366:'authorizes you to obligate all of the receipts credited to a fund, record budget authority omb circular no. a–11 2019',
1367:'page 17 of section 20 section 20—terms and concepts equal to the amount of receipts collected by the fund in',
1368:'the past year and equal to the amounts you estimate you will collect in other years. some laws that provide',
1369:'borrowing authority limit the amount of debt that may be outstanding at any one time. this may limit your ability',
1370:'to incur obligations indirectly, because you must consider your ability to borrow the cash needed to liquidate the obligations that',
1371:'will become due, but it doesnt determine the level of obligations directly. instead, these laws act much like a revolving',
1372:'line of credit where you may repeatedly borrow up to a limit, make repayments, and borrow again up to the',
1373:'limit, so that over time your total borrowing exceeds the limit on credit outstanding at any point in time. in',
1374:'such cases, treat the budget authority as indefinite and record the amount that you obligated in the past year or',
1375:'estimate you will obligate in other years. balances of indefinite borrowing authority may not be carried forward in excess of',
1376:'amounts needed to cover obligations. under the scorekeeping guidelines used by omb and congressional scorekeepers, omb will score legislation that',
1377:'imposes or changes a limit of this type only to the extent that we estimate that it will alter the',
1378:'amount of obligations that will be incurred see appendix a, scorekeeping guideline no. 16. most budget authority provided in appropriations',
1379:'acts is definite, and most budget authority provided in other laws is indefinite. the congress may enact laws that preclude',
1380:'agencies from using all of their potential budget authority. for example, in some cases the congress enacts limitations on obligations',
1381:'or program levels in appropriations acts that limit the authority to use offsetting collections or receipts provided in authorizing legislation.',
1382:'in other cases, the authorizing law may itself limit the amount of obligations you may incur, such as through a',
1383:'benefit formula that determines the amount of benefits that may be obligated. for special and trust funds with indefinite budget',
1384:'authority whose obligations are constrained by a limitation on obligations or benefit formula, the collections in excess of such limitations',
1385:'or benefit formulas are not counted as budget authority. similarly, offsetting collections that are precluded from obligation are not counted',
1386:'as budget authority. in these cases, you reduce the spending authority by the precluded amount. the precluded amounts are considered',
1387:'to be unavailable and are not included in the accounts unobligated balances. you record new budget authority in the year',
1388:'the amounts become available for obligation under the law. e discretionary or mandatory and current or permanent budget authority bbedca',
1389:'requires us to classify budget authority and outlays as either discretionary spending or mandatory spending, and applies a different set',
1390:'of rules to each type of spending. we explain this further in section 21.3. sometimes, budget authority is characterized as',
1391:'current or permanent. current authority requires congressional appropriations action on the request for new budget authority for the year involved.',
1392:'permanent authority becomes available pursuant to standing provisions of law without further appropriations action by the congress after transmittal of',
1393:'the budget for the year involved. generally, budget authority is current if an annual appropriations act provided it and permanent',
1394:'if authorizing legislation provides it. by and large, the current/permanent distinction has been replaced by the discretionary/mandatory distinction, which is',
1395:'similar but not identical. f unobligated balance an unobligated balance consists of the cumulative amount of budget authority that remains',
1396:'available for obligation under law in unexpired accounts. this means that, unless the law expressly provides otherwise, rescissions and cancellations',
1397:'of unobligated balances apply only to unexpired amounts. in cases where page 18 of section 20 omb circular no. a–11',
1398:'2019 section 20—terms and concepts rescissions or cancellations are determined to apply to expired amounts, such amounts would not count',
1399:'as discretionary offsets for appropriations. in budget execution, both the unexpired, unobligated balances of budget authority at the start of',
1400:'the year, which is available for new obligations and the expired amounts which are only available to cover upward adjustments',
1401:'to prior year obligations are reported as budgetary resources. in budget formulation, only the unexpired, unobligated balances brought forward are',
1402:'reported; expired balances available for adjustment only are not included. unobligated balances carried forward must meet all of the following',
1403:'conditions: they are balances of budget authority that have never been obligated or that have been obligated and deobligated; they',
1404:'are balances of budget authority that do not expire at the end of the fiscal year; they do not include',
1405:'any amounts for: 1 indefinite appropriations, except available special and trust fund receipts; 2 indefinite borrowing authority; or 3 indefinite',
1406:'contract authority; and the amount can be quantified by subtracting the obligations to date from the amount of budget authority',
1407:'provided new budget authority and unobligated balances carried forward at the start of the year from the previous fiscal year.',
1408:'that is, the law providing the budget authority must have specified a definite amount or an indefinite amount based on',
1409:'the appropriation of collections from a specified source. such sums as may be necessary cannot be quantified. unavailable special and',
1410:'trust fund receipts or unavailable offsetting collections should not be counted as budget authority and, therefore, there should be no',
1411:'unobligated balances as a result of them. unavailable receipts are included in the special and trust fund receipts schedule see',
1412:'section 86.4; unavailable offsetting collections are presented as a memorandum entry in the program and financing schedule see section 82.18.',
1413:'in budget schedules, such as the program and financing schedule, the unobligated balance carried forward at the end of a',
1414:'year is equal to the unobligated balance at the start of the next year. the unobligated balances you report for',
1415:'the start and end of the past year must be consistent with the amounts reported in gtas see sections 82.11',
1416:'and 82.12. g obligated balance the term obligated balance is a term of art that is defined in law as',
1417:'a net concept. it is not the unpaid obligations. the obligated balances are calculated as follows: take the unpaid obligations',
1418:'which is the sum of the accounts payable and the undelivered orders; and subtract the uncollected customer payments from federal',
1419:'sources i.e., accounts receivable and the unpaid, unfilled orders from federal sources. h reappropriation a reappropriation is an extension of',
1420:'the availability of unobligated balances of budget authority that have expired or would otherwise expire as a result of legislation',
1421:'enacted subsequent to the law that provided the budget authority. the term does not apply to extensions of the availability',
1422:'of unobligated balances of budget authority that result from standing provisions of law, enacted before the budget authority was provided,',
1423:'or from provisions of law included in the same law that appropriated the funds. an example of an extension included',
1424:'in the same law that appropriated the funds is section 511 of the treasury and general omb circular no. a–11',
1425:'2019 page 19 of section 20 section 20—terms and concepts government appropriations act, 2003, which allows agencies to extend the',
1426:'period of availability expired to unexpired of unobligated balances of appropriations annual or multiyear provided in the same act. the',
1427:'act states: not to exceed 50 percent of unobligated balances remaining available at the end of fiscal year 2002 from',
1428:'appropriations made available for salaries and expenses for fiscal year 2002 in this act, shall remain available through september 30,',
1429:'2003, reappropriations of expired balances that are newly available for obligation in the current or budget year will be recorded',
1430:'as new budget authority reappropriations in the year they are newly available, in the full amount of the potential extension.',
1431:'likewise, reappropriations of amounts that would expire before the legislation takes affect e.g., a reappropriation of funds that would expire',
1432:'at the end of fy 2014 included in an fy 2015 appropriations act enacted in august, 2014 would be treated',
1433:'as new budget authority reappropriations. an example of this type of extension is found in section 137 division f of',
1434:'the consolidated appropriations act, 2003, which states: ….the funds provided in labor, health and human services, education and related agencies',
1435:'appropriations act of 2002, public law 107–116, for the national museum of african american history and culture plan for action',
1436:'presidential commission shall remain available until expended. in this example the fy 2002 appropriated funds were annual and therefore would',
1437:'have expired at the end of september 30, 2002. the language in the fy 2003 appropriation reappropriated the expired funds',
1438:'to unexpired noyear funds. reappropriations of unexpired balances or reappropriations of expired balances that cannot take effect until a fiscal',
1439:'year beyond the budget year will be reported as balance transfers in the year they are newly available for obligation.',
1440:'similar to reappropriations of unexpired balances, extensions in availability resulting from standing provisions of law or from provisions of law',
1441:'included in the same law that appropriated the funds will be shown as balance transfers. see section 120.66 for a',
1442:'complete discussion on reporting for all types of extensions in availability. i rescissions and cancellations rescissions and cancellations are reductions',
1443:'in law of budgetary resources. reductions are recorded as negative budget authority in the year the reduction takes effect, regardless',
1444:'of whether the action reduces new budget authority or unobligated balances. if a law that precludes the obligation of budgetary',
1445:'resources in one year and authorizes their obligation in a subsequent year, you record negative budget authority in year of',
1446:'the reduction and new budget authority in the subsequent year. proposed cancellations and all enacted reductions should be included in',
1447:'the regular budget schedules under transmittal code 0 see section 79.2. proposed rescissions, which are subject to the requirements of',
1448:'title 10 of the congressional budget and impoundment control act, require separate schedules under transmittal code 5 see section 112.',
1449:'the congress can enact reductions in many ways. for example, the language can specify a dollar or percentage reduction and',
1450:'can pertain to a specific account or multiple accounts. sequestration is also cancellation of budgetary resources see section 100 for',
1451:'complete guidance on sequestration. rescissions and cancellations can impact all types of budget authority and can be permanent or temporary',
1452:'subject to the underlying availability of the funds and to the specific statutory authority for the reduction. page 20 of',
1453:'section 20 omb circular no. a–11 2019 section 20—terms and concepts rescissions and cancellations of general fund appropriations are considered',
1454:'to be permanent reductions unless the legislation clearly indicates that the reduction is temporary. permanent reductions of general fund appropriations',
1455:'revert to the general fund of the u.s. treasury. reductions of contract authority and borrowing authority are also usually permanent.',
1456:'rescissions and cancellations of amounts appropriated from special and trust fund receipts, as well as spending authority from offsetting collections',
1457:'from nonfederal sources, are usually temporary reductions. for rescissions and cancellations of spending authority from offsetting collections from federal sources,',
1458:'the original source of the funding needs to be considered to determine whether the reduction is temporary or permanent. the',
1459:'reduction amounts are reported as balances of unappropriated receipts see section 86.4 or as unavailable offsetting collections see section 82.18.',
1460:'if the reduced amount is permanently appropriated, it becomes available in the following year, but if it is subject to',
1461:'appropriations, it is not available again until further appropriations action has occurred. an exception is when the legislation makes clear',
1462:'that the amounts are permanently canceled or rescinded, in which case the amounts are returned to the general fund of',
1463:'the u.s. treasury. rescissions and cancellations of amounts that have been designated as emergency requirements are not counted as paygo',
1464:'offsets for the purposes of the statutory payasyougo act of 2010. in addition, rescissions and cancellations of amounts that have',
1465:'been designated pursuant to a concurrent resolution on the budget or bbedca as emergency requirements, as appropriations for overseas contingency',
1466:'operations/global war on terrorism oco, or as disaster funding are not counted as discretionary offsets for appropriations of nonemergency, nonoco,',
1467:'or nondisaster funds. j transfer 1 definition. transfer means to reduce budgetary resources budget authority and unobligated balances in one',
1468:'account and increase them in another, by the same amount. 2 authority. you cant make a transfer unless a law',
1469:'authorizes it. the law may specify a particular transfer or provide general transfer authority within specified limits. 3 expenditure transfer',
1470:'or nonexpenditure transfer. a transfer is recorded as either an expenditure transfer, which involves an outlay, or a nonexpenditure transfer,',
1471:'which does not involve an outlay. which you record usually depends on the purpose of the transfer, as explained in',
1472:'the following table, except that nonexpenditure transfers are limited to transactions in which both accounts are within the same fund',
1473:'group i.e., trusttotrust or federaltofederal. see also exhibit 20. if the transfer record as 1 purchases goods or services that',
1474:'benefit the transferring account for example, economy act transactions or purchases from revolving funds including working capital funds, such as,',
1475:'a rental payment to gsas federal buildings fund… an expenditure transfer. 2 shifts budgetary resources between federal funds general, special,',
1476:'and revolving fund accounts and trust funds trust fund and trust revolving fund accounts, regardless of the purpose an expenditure',
1477:'transfer. 3 reduces budgetary resources available for the activities of the transferring account and increases them for the activities of',
1478:'the receiving account for example, a transfer of unobligated balances from the construction account to the salaries and expense account',
1479:'to fund pay raises other than between federal and trust funds a nonexpenditure transfer. omb circular no. a–11 2019 page',
1480:'21 of section 20 section 20—terms and concepts if the transfer record as 4 corresponds to a transfer of an',
1481:'activity from one account to another a nonexpenditure such as in a reorganization transfer. 4 recording transfers in the budget:',
1482:'expenditure transfers. record an expenditure transfer as an obligation against new budget authority or unobligated balances and an outlay in',
1483:'the transferring account and as an offsetting collection or offsetting receipt in the receiving account see section 20.7. if the',
1484:'receiving account is a general fund appropriation account or a revolving fund account including a trust revolving fund, credit the',
1485:'amount as an offsetting collection to the appropriation or revolving fund account. if the receiving account is a special fund',
1486:'or trust fund account, you would normally credit the amount as an offsetting receipt to a receipt account of the',
1487:'fund. nonexpenditure transfers. do not record an obligation or an outlay or an offsetting collection or offsetting receipt. record nonexpenditure',
1488:'transfers as a decrease either in budget authority or unobligated balances in the transferring account and as an increase either',
1489:'in budgetary authority or unobligated balances in the gaining account. whether you record the reduction and increase as a change',
1490:'in budget authority or unobligated balances, depends on the circumstances, as described in the following table. if you transfer and',
1491:'the transfer record unobligated balances results from a transfer specified in law that changes the purpose for which the funds',
1492:'will be used, other than general transfer authority provided in a standing provision of law enacted before the a decrease',
1493:'in budget authority in the transferring account and an increase in budget authority in the gaining account. budget authority was',
1494:'provided. unobligated balances results from general transfer authority provided in a standing provision of law enacted before the budget authority',
1495:'was provided, or a decrease in unobligated balances in the transferring account and an increase in unobligated balances in the',
1496:'gaining account. corresponds to a transfer of an activity such that the purpose does not change e.g., reorganizations authorized by',
1497:'law budget authority in the year it becomes available is for any purpose a decrease in budget authority in the',
1498:'transferring account and an increase in budget page 22 of section 20 omb circular no. a–11 2019 section 20—terms and',
1499:'concepts if you transfer and the transfer record authority in the gaining account. k transfer in the estimates a transfer',
1500:'in the estimates means the budget proposes to stop funding an activity under one budget account and start funding the',
1501:'activity under another budget account, beginning in the budget year. this does not involve a transfer of budgetary resources like',
1502:'that discussed in subsection j. you simply stop showing budget authority in the one account and start showing it in',
1503:'the other. a transfer in the estimates usually reflects a proposal to do one of the following in the budget',
1504:'year: transfer the funding of an activity from one account to another. consolidate funding for related activities from two or',
1505:'more accounts into a single account. disaggregate the funding for an activity from one account between two or more accounts.',
1506:'see section 82.15 for guidance on presenting these amounts in the program and financing schedules for the transferring and receiving',
1507:'accounts. l allocation allocation means a delegation, authorized in law, by one agency to another agency, of its authority to',
1508:'obligate budget authority and outlay funds. when an agency makes such a delegation, the treasury department establishes a subsidiary account',
1509:'called a transfer appropriation account, and the receiving agency may obligate up to the amount included in the account. the',
1510:'budget doesnt show the transfer appropriation account separately. the budget schedules for the parent account include the obligations by the',
1511:'other agency against the subsidiary account. allocations are appropriate where the receiving agency is acting as the agent for the',
1512:'allocating agency. 20.5 when should i record obligations and in what amounts? a the general rule obligation means a legally',
1513:'binding agreement that will result in outlays, immediately or in the future. when you place an order, sign a contract,',
1514:'award a grant, purchase a service, or take other actions that require the government to make payments to the public',
1515:'or from one government account to another, you incur an obligation. it is a violation of the antideficiency act 31',
1516:'u.s.c. 1341a to involve the federal government in a contract or obligation for payment of money before an appropriation is',
1517:'made, unless authorized by law. this means you cannot incur obligations in a vacuum; you incur an obligation against budget',
1518:'authority in a treasury account that belongs to your agency. it is a violation of the antideficiency act to incur',
1519:'an obligation in an amount greater than the amount available in the treasury account that is available. this means that',
1520:'the account must have budget authority sufficient to cover the total of such obligations at the time the obligation is',
1521:'incurred. in addition, the obligation you incur must conform to other applicable provisions of law, and you must be able',
1522:'to support the amounts reported by the documentary evidence required by 31 u.s.c. 1501. moreover, you are required to maintain',
1523:'certifications and records showing that the amounts have been obligated 31 u.s.c. 1108. the following subsections omb circular no. a–11',
1524:'2019 page 23 of section 20 section 20—terms and concepts provide additional guidance on when to record obligations for the',
1525:'different types of goods and services or the amount. b personnel compensation and benefits for personnel compensation and benefits the',
1526:'issue is usually the timing of the obligation and not the amount of the obligation. the amount is prescribed by',
1527:'laws that cover the civil service and the uniformed service and determined by wellestablished personnel procedures. as for the timing',
1528:'of the obligation, the amounts generally are recorded as obligations as the amounts are earned during the reporting pay period,',
1529:'with the following exceptions: type of obligations severance pay authorized reimbursable expenses estimated to be paid to employees for real',
1530:'estate, temporary subsistence, and other expenses incident to relocation at the request of the government at the time it is',
1531:'paid on a pay period by pay period basis the individual travel orders are approved because severance pay is not',
1532:'earned with regular salaries and wages. the travel is a bona fide need at the time the order is approved.',
1533:'cash awards that do not become part of the employees basic rate of pay allowances for uniforms and quarters subsidies',
1534:'for commuting costs when payable to the employee this is the time the amount is definite. unemployment compensation payments to',
1535:'the department of labor for former federal employees when the agency receives the bills rendered by labor underlying law. annual',
1536:'leave when it becomes due and payable as terminal leave or taken in lieu of a lump sum payment normally,',
1537:'annual leave is unfunded. funded annual leave when you transfer a person from a revolving fund to another revolving fund,',
1538:'you obligate the employees share of funded annual leave and you pay it to the fund to which the employee',
1539:'is transferred the revolving fund to which the employee is transferred will pay the employees salary and wages when the',
1540:'employee takes the annual leave or will pay the lump sum terminal leave for any annual leave not taken. page',
1541:'24 of section 20 omb circular no. a–11 2019 section 20—terms and concepts type of obligations at the time because',
1542:'when you transfer a person from a revolving fund to a nonrevolving fund, you obligate the employees portion of the',
1543:'funded annual leave and pay miscellaneous receipts in the general fund of the treasury the appropriation from the general fund',
1544:'in the treasury will pay the employees salaries and wages when the employee takes the annual leave or will pay',
1545:'the lump sum terminal leave for any annual leave not taken. c contractual services and supplies services and supplies that',
1546:'are purchased by contract are recorded as obligations at the time there is a binding agreement, which is usually when',
1547:'the contract is signed. as a general rule, the amount of the obligation is the maximum liability to the federal',
1548:'government. the maximum liability to the government is normally limited by the terms of the contract e.g., cancellation clauses. the',
1549:'following provides the nuances of contracts with certain characteristics. contracts with amount obligated is… at the time a maximum price',
1550:'the maximum price the contract is signed. amount of downward adjustments i.e. deobligation, if any there is documentary evidence that',
1551:'the price is reduced. letters of intent and letter contracts normally, no amount is obligated the letter is signed. however,',
1552:'if the letters constitute binding agreements under which the contractor is the maximum amount indicated in the letter that the',
1553:'contractor is authorized to incur to authorized to proceed cover expenses prior to the execution of a definitive contract contracts',
1554:'for variable normally, no amount is the contract is signed. quantities obligated the contracts are usually the amount of actual',
1555:'the order is issued. followed by purchase orders orders that do obligate the government orders where a law the amount',
1556:'of the order the order is issued. requires that you to place orders with another federal government account omb circular',
1557:'no. a–11 2019 page 25 of section 20 section 20—terms and concepts contracts with amount obligated is… at the time',
1558:'voluntary orders with other federal government the amount of the order the order is issued. accounts: if the order is',
1559:'for commonuse standard stock item the supplier has on hand or on order at published prices that you issue the',
1560:'order to the supplier. if the order is for stock items other than the above you receive a formal notification',
1561:'that the items are on hand or on order. if the order involves execution of a specific contract the supplying',
1562:'agency notifies you that it has entered into the contract. d intragovernmental services and supplies obligations are incurred for services',
1563:'when they are rendered. for example, obligations for gsa rental payments are incurred in the year in which the premises',
1564:'are occupied, whether or not a bill has been rendered. obligations are incurred for supplies when the order is placed.',
1565:'e land and structures contracts for lands and structures generally follow the same rules as for contracts specified above with',
1566:'the following exceptions. in the case of condemnation proceedings, the amount obligated is the estimated amount for the price of',
1567:'the land, adjusted to the amount of the payment to be held in escrow where there is a declaration of',
1568:'a taking. it is obligated at the time when you ask the attorney general to start condemnation proceedings. in the',
1569:'case of lease purchases and capital leases covered by the scorekeeping rules developed under the budget enforcement act, see the',
1570:'requirements in appendix b. f grants and fixed charges discretionary grants will be obligated after the amounts are determined administratively',
1571:'and recorded at the time the grant award is signed. the grant award is normally the documentary evidence that the',
1572:'grant has been awarded. letters of credit are issued after the grant awards are made and generally are not obligating',
1573:'documents. for grants and fixed charges with formulas in law that automatically fix the amount of the charges, record the',
1574:'amount determined by the formula or, if there is an appropriation, then record the amount appropriated, whichever is smaller. the',
1575:'obligation is reported at the time the grantee is awarded the grant and is liquidated when the payment is made',
1576:'to the grantee. to the extent that a grant awarded in a previous year is no longer valid, you will',
1577:'record a recovery of prior year obligations. page 26 of section 20 omb circular no. a–11 2019 section 20—terms and',
1578:'concepts the exceptions follow: grants or fixed charges… amount obligated is… at the time in lieu of taxes interest dividends',
1579:'the amount appropriated the amount owed the amount declared the taxes are due. the interest is payable. the dividend is',
1580:'declared. g federal credit programs obligations in federal credit programs generally follow the same rules as for personnel compensation and',
1581:'benefits and contracts specified above with the following exceptions. the amount is… amount obligated is… at the time subsidy in',
1582:'direct loan program account the portion of the subsidy cost for the direct loan contract that you are signing you',
1583:'sign the direct loan contract. that is, when you enter into a binding agreement to make a direct loan when',
1584:'specified conditions are fulfilled by the borrower. subsidy in guaranteed loan program account the portion of the subsidy cost for',
1585:'the binding agreement to make a loan guarantee you make the loan guarantee commitment. that is, when you enter into',
1586:'a binding agreement to make a loan guarantee when special conditions are fulfilled by the borrower, the lender, or any',
1587:'other party to the guarantee agreement. 20.6 what do i need to know about outlays? outlay means a payment to',
1588:'liquidate an obligation other than the repayment to the treasury of debt principal. outlays are a measure of government spending.',
1589:'as required by law, the budget presents some outlays as onbudget and some as offbudget. total outlays for the federal',
1590:'government include both onbudget and offbudget outlays. governmentwide outlay totals are stated net of refunds, offsetting collections, and offsetting receipts.',
1591:'function, subfunction, and agency outlay totals are stated net of related refunds, offsetting collections, and offsetting receipts for most budget',
1592:'presentations. in contrast, offsetting receipts generally are not netted against gross outlays at the bureau level, but when general fund',
1593:'payments are used to finance trust fund outlays to the public, the associated trust fund offsetting receipts are netted against',
1594:'the bureau totals to prevent doublecounting budget authority and outlays at the bureau level. offsetting receipts from a few sources',
1595:'do not offset any specific function, subfunction, or agency, but only offset governmentwide outlay totals. outlay totals for accounts with',
1596:'offsetting collections are stated both gross and net of the offsetting collections credited to the account. omb circular no. a–11',
1597:'2019 page 27 of section 20 section 20—terms and concepts the government usually makes payments in the form of cash',
1598:'currency, checks, or electronic fund transfers, and you record outlays equal to the disbursement at the time of the disbursement.',
1599:'normally the amount of cash disbursed appropriately measures the value of the transaction. in other cases, however, the cash disbursed',
1600:'does not accurately measure the value of the transactions. in these cases, we require you to record the cashequivalent value',
1601:'of the transactions see section 20.8. not every disbursement is an outlay because not every disbursement liquidates an obligation. you',
1602:'dont record outlays for the following: repayment of debt principal because we treat borrowing and the repayment of debt principal',
1603:'as a means of financing. disbursements to the public by federal credit programs for direct loan obligations and loan guarantee',
1604:'commitments made in fiscal year 1992 or later and those made prior to that year if they have been modified',
1605:'because we treat the cash flows to and from the government for credit programs as a means of financing. we',
1606:'record outlays equal to the subsidy cost of direct loans and loan guarantees when the underlying direct or guaranteed loans',
1607:'are disbursed. disbursements from liquidating accounts for direct loan obligations and loan guarantee commitments made prior to fiscal year 1992',
1608:'are treated as outlays see section 185. disbursements from deposit funds because these funds are on deposit with the government,',
1609:'but are not owned by the government and are therefore excluded from the budget see section 20.7. refunds of receipts',
1610:'that result from overpayments because they are recorded as decreases in receipts, rather than as increases in outlays see section',
1611:'20.9. the timing for recording outlays for interest payments varies. treasury records outlays for the interest on the public issues',
1612:'of treasury debt securities as the interest accrues, not when it pays the cash. however, most treasury debt securities held',
1613:'by government accounts are in the government account series. treasury normally records the interest payments on these securities when it',
1614:'pays the cash, and you normally record an offsetting collection or receipt on a cash basis. the department records interest',
1615:'as the amortization occurs. we discuss the budget treatment of investment transactions in section 113. outlays during a fiscal year',
1616:'may liquidate obligations incurred in the same year or in prior years. obligations, in turn, may be incurred against budget',
1617:'authority provided in the same year or against unobligated balances of budget authority provided in prior years. outlays, therefore, flow',
1618:'in part from budget authority provided for the year in which the money is spent and in part from budget',
1619:'authority provided in prior years. the ratio of the outlays resulting from budget authority enacted in any year to the',
1620:'amount of that budget authority is referred to as the spendout rate for that year. outlays for the past year',
1621:'must agree with amounts reported in the treasury combined statement, unless omb approves an exception. 20.7 what do i need',
1622:'to know about governmental receipts, offsetting collections, and offsetting receipts? a overview the money collected by the federal government and',
1623:'its accounts that is counted as income in the budget is classified as either governmental receipts also known as receipts',
1624:'or revenues or as offsets to budget authority and outlays. we sometimes use the generic term collections when referring to',
1625:'all of this money. collections result from the following transactions: page 28 of section 20 omb circular no. a–11 2019',
1626:'section 20—terms and concepts sovereign power—payments from the public that result primarily from the governments exercise of its sovereign power',
1627:'to tax or otherwise compel payment. businesslike transactions with the public, including payments from the public in exchange for goods',
1628:'and services; reimbursements for damages; and gifts or donations of money to the government. intragovernmental transactions—payments from other federal government',
1629:'accounts. the universe of money collected also includes the proceeds of borrowing and the other means of financing which are',
1630:'not treated as collections in the budget. means of financing are discussed in section 20.7 h. the federal government normally',
1631:'receives payments in the form of cash and normally records amounts equal to the amount of cash received at the',
1632:'time of collection. usually the amount of cash collected appropriately measures the value of the transaction. in some cases, the',
1633:'cash collected does not accurately measure the value of the transaction. in these cases, you record the cash equivalent value',
1634:'of the transactions see section 20.8. as recommended by the 1967 president’s commission on budget concepts, the budget records money',
1635:'collected by government agencies in one of two ways—depending on the nature of the activity generating the collection and the',
1636:'law that established the collection: governmental receipts, which are compared in total to outlays net of offsetting collections and offsetting',
1637:'receipts to calculate the surplus or deficit; or offsets to budget authority and outlays classified as either offsetting collections or',
1638:'offsetting receipts, which are deducted from gross budget authority and outlays to produce net budget authority and outlay figures. b',
1639:'governmental receipts governmental receipts are collections that result from the governments exercise of its sovereign power to tax or otherwise',
1640:'compel payment. sometimes they are called receipts, federal receipts, or revenues. they consist mostly of individual and corporation income taxes',
1641:'and social insurance taxes, but also include excise taxes, compulsory user charges, regulatory fees, custom duties, court fines, certain license',
1642:'fees, and deposits omb circular no. a–11 2019 page 29 of section 20 section 20—terms and concepts of earning by',
1643:'the federal reserve system. governmental receipts are deposited in receipt accounts. see section 20.7f for more detail on receipt accounts.',
1644:'the types of governmental receipts are summarized in the diagram below. total governmental receipts for the federal government include both',
1645:'onbudget and offbudget receipts. for more information on collections, see chapters 11 and 12, federal receipts in the analytical perspectives',
1646:'volume of the budget. c general information about offsets to budget authority and outlays offsetting collections and offsetting receipts are',
1647:'recorded as offsets to spending, not as additions to the receipt side of the budget. they are recorded as offsets',
1648:'to spending so that the budget totals represent governmental rather than market activity and to prevent double counting from intragovernmental',
1649:'transactions. this ensures that the budget totals measure the transactions of the government with the public. they are recorded in',
1650:'the budget in one of two ways, based on interpretation of laws and longstanding budget concepts and practice. they are',
1651:'offsetting collections when the collections are authorized to be credited to expenditure accounts. otherwise, they are deposited in receipt accounts',
1652:'and called offsetting receipts. see section 20.7f for more detail on receipt and expenditure accounts. offsetting collections and offsetting receipts',
1653:'are classified according to the type and source of the money collected and how it is treated in the budget.',
1654:'offsetting collections and offsetting receipts result from one of the following types of transactions: businesslike transactions with the public—these include',
1655:'voluntary collections from the public in exchange for goods or services; reimbursements for damages e.g., recoveries by the hazardous substance',
1656:'superfund; and gifts of money to the government. the budget records these amounts as offsetting collections from nonfederal resources for',
1657:'offsetting collections or as proprietary receipts for offsetting receipts. the amounts are deducted from gross budget authority and gross outlays,',
1658:'rather than added to receipts. this produces budget totals for receipts, budget authority, and outlays that represent governmental rather than',
1659:'market activity. page 30 of section 20 omb circular no. a–11 2019 section 20—terms and concepts intragovernmental transactions—collections from other',
1660:'federal government accounts. the budget records collections by one government account from another as offsetting collections from federal sources for',
1661:'offsetting collections or as intragovernmental receipts for offsetting receipts. intragovernmental offsetting receipts can be further divided into two categories: interfund',
1662:'receipts, which involve transactions between federal and trust fund accounts; and intrafund receipts, which involve transactions between the same types',
1663:'of fund groups i.e., from federal fund to federal fund or from trust fund to trust fund. the amounts are',
1664:'deducted from gross budget authority and gross outlays so that the budget totals measure the transactions of the government with',
1665:'the public. offsetting governmental transactions—collections from the public that are governmental in nature e.g., tax receipts, regulatory fees, compulsory user',
1666:'charges, but required by law to be misclassified as offsetting. the budget records amounts from nonfederal sources that are governmental',
1667:'in nature as offsetting governmental collections for offsetting collections or as offsetting governmental receipts for offsetting receipts. d offsetting collections',
1668:'some laws authorize agencies to credit collections directly to the account from which they will be spent. most revolving funds',
1669:'operate with such authority. offsetting collections credited to expenditure accounts automatically offset outlays and budget authority at the expenditure account',
1670:'level. where accounts have offsetting collections, the budget shows the budget authority and outlays of the account both gross before',
1671:'deducting offsetting collections and net after deducting offsetting collections. totals for the agency, subfunction, and budget are net of offsetting',
1672:'collections. line codes are used to identify the source of the collections in ombs budget database. see section 82.18 for',
1673:'the offsetting collection line entries and the definitions. the offsets are used to arrive at net budget authority and outlays',
1674:'for the account and are presented in the program and financing schedule p in the appendix to the presidents budget.',
1675:'the following chart summarizes the types of offsetting collections and the associated line codes reported in max: omb circular no.',
1676:'a–11 2019 page 31 of section 20 section 20—terms and concepts e offsetting receipts collections that are offset against gross',
1677:'outlays and budget authority but are not authorized to be credited to expenditure accounts are credited to receipt accounts and',
1678:'are called offsetting receipts. they are deducted from budget authority and outlays in arriving at total budget authority and outlays.',
1679:'however, unlike offsetting collections that are credited to expenditure accounts, offsetting receipts do not offset budget authority and outlays at',
1680:'the account level. most offsetting receipts deposited in receipt accounts are offset at the agency and subfunction levels, and the',
1681:'offsetting receipts of certain general fund payments are offset at the bureau levels. we call these distributed offsetting receipts. a',
1682:'few offsetting receipts are offset at governmentwide totals. we call these undistributed offsetting receipts. for more information on the magnitude',
1683:'of undistributed offsetting receipts see table 251 in the analytical perspectives volume of the presidents budget. within ombs budget database,',
1684:'offsetting receipts are coded to identify the types of offsetting receipt e.g., proprietary, offsetting governmental, intragovernmental and to identify how',
1685:'they are treated e.g., offset at the agency and function level. each offsetting receipt type also has a number of',
1686:'unique and associated source category codes that enable max to produce tables needed for the budget. these are assigned by',
1687:'omb when the account is established see exhibit 79b. the following chart summarizes the receipt types, with associated receipt type',
1688:'codes in parentheses, for the various types of offsetting receipts. f receipt accounts and expenditure accounts the placement of collections',
1689:'in receipt accounts or expenditure accounts is based on the interpretation of laws and longstanding budget concepts and practice. page',
1690:'32 of section 20 omb circular no. a–11 2019 section 20—terms and concepts receipt accounts.—a general law requires that, except',
1691:'as provided by another law, an official or agent of the government who receives money for the federal government from',
1692:'any source shall deposit the money in the treasury as soon as practicable. this law 31 u.s.c. 3302 is generally',
1693:'referred to as the miscellaneous receipts act. the department of the treasury, in consultation with omb, interprets this law as',
1694:'requiring all collections to be deposited in general fund receipt accounts, which as a group comprise part of the general',
1695:'fund. some laws earmark collections from a certain source for a specific purpose. depending on the legal requirements, treasury deposits',
1696:'these collections in special fund receipt accounts, trust fund receipt accounts, or credits the collections directly to expenditure accounts, including',
1697:'revolving fund accounts. the legislation also specifies whether the earmarked receipts are i available for obligation and outlay without further',
1698:'appropriations action by the congress i.e., available, or ii not available for obligation or outlay until the congress makes the',
1699:'amounts available in annual appropriations or other acts i.e., unavailable. however, in some cases, receipts are considered to be unavailable',
1700:'because a benefit formula or limitation precludes their use. these amounts of receipts may become available subsequently without appropriations action.',
1701:'see section 20.4b for more information about amounts precluded from obligation. when the collections in the receipt accounts are available',
1702:'for obligation and outlay, the amounts are appropriated to general fund, special fund, trust fund, or other expenditure accounts, as',
1703:'discussed below. expenditure accounts.—some laws override the requirement to first deposit collections in receipt accounts. these collections are credited directly',
1704:'to expenditure accounts, where the collections are generally available for obligation and outlay without further action by the congress. these',
1705:'collections are called offsetting collections. most revolving funds operate under such authority. these include public enterprise, intragovernmental, and trust revolving',
1706:'funds. in addition, the economy act allows federal agencies or bureaus within agencies to do work for each other. when',
1707:'one account reimburses another account for this work, the act authorizes the collections to be credited directly to the expenditure',
1708:'account that provided the goods and services. g user charges user charge means a fee, charge, or assessment the government',
1709:'levies on a class of the public directly benefiting from, or subject to regulation by, a government program or activity.',
1710:'we record user charges as governmental receipts, offsetting collections, or offsetting receipts using the criteria described above. the authorizing law',
1711:'must limit the payers of the charges to those benefiting from, or subject to regulation by, the program or activity.',
1712:'user charges include: collections from nonfederal sources for goods and services provided for example, the proceeds from the sale of',
1713:'goods by defense commissaries, electricity by power marketing administrations, stamps by the postal service; fees charged to enter national parks;',
1714:'and premiums charged for flood and health insurance; voluntary payments to social insurance programs, such as medicare part b insurance',
1715:'premiums; miscellaneous customs fees for example, united states customs service merchandise processing fees; proceeds from asset sales property, plant, and',
1716:'equipment; proceeds from the sale of natural resources such as timber, oil, and minerals; outer continental shelf receipts; spectrum auction',
1717:'proceeds; omb circular no. a–11 2019 page 33 of section 20 section 20—terms and concepts many fees for permits, and',
1718:'regulatory and judicial services; specific taxes and duties on an exception basis; and credit program fees deposited into the credit',
1719:'program account and recorded in the budget on a current basis. user charges do not include: collections from other federal',
1720:'accounts; collections associated with credit programs, except for credit program fees deposited into credit program accounts and recorded in the',
1721:'budget on a current basis; realizations upon loans and investments; interest, dividends, and other earnings; payments to social insurance programs',
1722:'required by law; excise taxes; customs duties; fines, penalties, and forfeitures; costsharing contributions; and federal reserve system deposits of earnings.',
1723:'h means of financing these are monies received or paid by the government that are not counted in the budget',
1724:'totals as either collections governmental receipts, offsetting collections, or offsetting receipts or outgo outlays. borrowing and the repayment of debt',
1725:'are the primary means of financing. others are listed below. these monies finance outlays when there is a deficit—that is,',
1726:'when outlays net of offsetting collections and offsetting receipts exceed receipts. when there is a surplus—that is, when receipts exceed',
1727:'outlays net of offsetting collections and offsetting receipts—the means of financing may be used, together with the surplus, to retire',
1728:'debt. most of the individual means of financing represent changes in assets or liabilities and therefore can either be a',
1729:'source of financing for the government or require financing themselves. for example, if the disbursements from credit financing accounts exceed',
1730:'their collections, which is normal, the difference must be financed by receipts or the other means of financing; if the',
1731:'disbursements are less than the collections, the difference may be used to reduce borrowing or to provide any financing required',
1732:'by the other means of financing. the means of financing other than borrowing and repayment of debt include: net financing',
1733:'disbursements by direct loan and guaranteed loan financing accounts; seigniorage the profit from coining money and profits on the sale',
1734:'of gold a monetary asset; certain exchanges of cash, such as deposits by the u.s. in the international monetary fund;',
1735:'changes in treasurys operating cash balance, uninvested deposit fund balances, and checks outstanding; and treasury debt buyback premiums and discounts',
1736:'see section 113. for more information on the means of financing, see the section on budget deficit or surplus and',
1737:'means of financing in chapter 9, budget concepts of the analytical perspectives volume of the presidents budget. page 34 of',
1738:'section 20 omb circular no. a–11 2019 section 20—terms and concepts 20.8 what do i need to know about cashequivalent',
1739:'transactions? normally the amount of cash disbursed or collected is the appropriate measure of the value of the transaction, and',
1740:'you record outlays or collections equal to the cash that changes hands. in other cases, however, the cash disbursed or',
1741:'collected doesnt accurately measure the value of the transactions. in these cases, you should record the cashequivalent value of the',
1742:'transactions in the budget. the following are some examples of cashequivalent transactions: federal employee salaries. you record an outlay for',
1743:'the full amount of an employees salary, even though the cash disbursement is net of federal and state income taxes,',
1744:'retirement contributions, life and health insurance premiums, and other deductions. we record collections for the deductions that are payments to',
1745:'the government. debt instruments. when the government receives or makes payments in the form of debt instruments such as bonds,',
1746:'debentures, monetary credits, or notes in lieu of cash, we record collections or outlays in the budget on a cashequivalent',
1747:'basis. the government can borrow from the public to raise cash and then outlay the cash proceeds to liquidate an',
1748:'obligation, or, if authorized in law, it may liquidate the obligation by issuing securities in lieu of the cash. the',
1749:'latter method combines two transactions into one—borrowing and an outlay. combining these transactions into one does not change the nature',
1750:'of the transactions. since the two methods of payment are equivalent, we require you to record the same amount of',
1751:'outlays for both cases. similarly, when the government accepts securities in lieu of cash from the public in payment of',
1752:'an obligation owed to the government, we record offsetting receipts or collections. in one program, for example, a government agency',
1753:'may choose whether to pay default claims against it in cash or by issuing debentures in lieu of cash; the',
1754:'agency records the same amount of outlays in either case. in turn, a recipient of these debentures may choose to',
1755:'pay the fees that it owes to the government either in cash or by returning debentures of equivalent value that',
1756:'it holds. the agency records the same amount of offsetting receipts or collections in either case. leasepurchases. we require you',
1757:'to record an outlay for the acquisition of physical assets through certain types of leasepurchase arrangements as though the transaction',
1758:'was an outright purchase or direct federal construction. leasepurchase transactions in which the government assumes substantial risk are equivalent to',
1759:'the government raising cash by borrowing from the public and purchasing the asset directly by disbursing the cash proceeds. you',
1760:'must report outlays over the period that the contractor constructs, manufactures, or purchases the asset that will be leased to',
1761:'the government, not when the government disburses cash to the developer for lease payments. because the government pays no cash',
1762:'up front to the nominal owner of the asset, the transaction creates a government debt. in such cases, we treat',
1763:'the subsequent cash lease payments as the equivalent of interest outlays on that debt and principal repayments. see appendix b.',
1764:'the scorekeeping effect of cashequivalent transactions applies to budget authority, as well as to outlays and collections. you record the',
1765:'authority to incur obligations that will be liquidated through cash equivalent payments as budget authority. the use of cashequivalents often',
1766:'results in an increase or decrease in federal debt. in the previous example of the government using debentures to pay',
1767:'claims, we record the issuance of a debenture as an increase in debt, and we record the governments acceptance of',
1768:'a debenture for payment of fees as a decrease in debt. we also record an increase in debt as the',
1769:'means of financing the cashequivalent outlays of leasepurchase arrangements in which the government assumes substantial risk. omb circular no. a–11',
1770:'2019 page 35 of section 20 section 20—terms and concepts 20.9 what do i need to know about refunds? refunds',
1771:'are the repayments of excess payments. the amounts are directly related to previous obligations incurred and outlays made against the',
1772:'appropriation. refunds received are deposited to the credit of the appropriation or fund account charged with the original obligations as',
1773:'explained in the following table: the following table explains how to record refunds received: and the appropriation against if you',
1774:'receive a refund of funds which the obligation was you that were incurred 1 obligated and outlayed in that remains',
1775:'available usually the case reduce the total amount of year obligations and outlays recorded for the year in the budget',
1776:'schedules. 2 obligated and outlayed in a remains available for new previous year and credited to the obligations same appropriation',
1777:'or fund account record the refund as offsetting collections cash credited to unexpired accounts i.e., as offsetting collections on lines',
1778:'40304034 or 41204124 and as recoveries of prior year paid obligations, unexpired accounts on line 4053 or 4143; increasing unobligated',
1779:'balances. these offsetting collections are not reported as new budget authority; they are offset against gross outlays but not against',
1780:'gross budget authority. 3 obligated and outlayed in a previous year and credited to a different appropriation or fund account',
1781:'remains available for new obligations record the refund as offsetting collections cash credited to unexpired accounts i.e., as offsetting collections',
1782:'on lines 40304034 or 41204124; increasing spending authority from offsetting collections 4 receive a refund of funds that were obligated',
1783:'and outlayed in a previous year has expired but is not yet canceled record the refund as offsetting collections cash',
1784:'credited to expired accounts i.e., as offsetting collections on lines 40304034 or 41204124; as offsetting collections credited to expired accounts',
1785:'on line 4052 or 4142 of the schedule p; and recoveries of prior year paid obligations on line 4054 or',
1786:'4144 of the sf 133. these offsetting collections are not reported as new budget authority; they are offset against gross',
1787:'outlays but not against gross budget authority. 5 receive a refund of funds that has been canceled deposit the refund',
1788:'in miscellaneous were obligated in a previous year receipts of the treasury. page 36 of section 20 omb circular no.',
1789:'a–11 2019 section 20—terms and concepts record refunds paid as follows: record refunds paid by an expenditure account as an',
1790:'obligation and an outlay of the account. record refunds of receipts that result from overpayments such as income taxes withheld',
1791:'in excess of a taxpayers income tax liability as reductions of receipts, rather than as outlays. this does not include',
1792:'payments to a taxpayer for credits such as an earned income tax credit that exceed the taxpayers income tax liability.',
1793:'record these as outlays, not as refunds. 20.10 what do i need to know about advances? advances are amounts of',
1794:'money prepaid to a federal government account for the later receipt of goods, services, or other assets, or as matching',
1795:'funds. when an advance is required, the budgetary resource provided by the order is equal to the cash accompanying the',
1796:'order. the advance, per se, is not available for obligation. if both the order and the advance were available for',
1797:'obligation, budgetary resources would be doublecounted. deposit advances with orders in the appropriate appropriation/fund or receipt account. deposit advances without',
1798:'orders as follows: if the advance is from deposit the advance in a nonfederal source deposit fund account 6500 a',
1799:'federal source an intragovernmental clearing account f3885 when a reimbursable agreement with another federal account is accompanied by a cash',
1800:'advance, you may disburse to pay obligations associated with that advance. however, if you are authorized to incur obligations against',
1801:'customer orders from other federal accounts without an advance, the order establishes obligational authority only and you may not disburse',
1802:'the account into a negative position see section 145.2 on antideficiency act violations. if you return a cash advance or',
1803:'other offsetting collection or special or trust fund receipts received in a prior fiscal year, you must record an obligation',
1804:'and an outlay in the current fiscal year. 20.11 what do i need to know about accounts and fund types?',
1805:'a accounts the term account may refer to a receipt or expenditure account. governmental receipts and offsetting receipts are deposited',
1806:'into receipt accounts see section 20.7. receipt accounts are not available for incurring obligations or making outlays. expenditure accounts are',
1807:'provided with budget authority e.g., appropriations or offsetting collections and are used to incur obligations and make outlays. receipt and',
1808:'expenditure accounts are further classified into fund types e.g., general funds and special funds. fund types are discussed in subsections',
1809:'20.12b through 20.12f below. the term account may also refer to treasury accounts and budget accounts. when the congress provides',
1810:'budget authority for a particular purpose or under a particular title, it also provides a specific period of time for',
1811:'which the budget authority is available for obligation. this time period of availability poa may be annual, multiyear, or noyear.',
1812:'omb circular no. a–11 2019 page 37 of section 20 section 20—terms and concepts treasury establishes expenditure accounts based on',
1813:'the poa of the resources in the account. that is, treasury establishes separate accounts with separate treasury appropriation fund symbols',
1814:'tafs for each poa, i.e., annual, multiyear, or noyear amount. for budget execution, which is governed largely by the antideficiency',
1815:'act, you must report data for each of the tafs expenditure accounts established by treasury see section 130. a budget',
1816:'account generally covers an organized set of activities, programs, or services directed toward a common purpose or goal. for budget',
1817:'formulation, the appropriations and other budget authority provided to tafs accounts with the same appropriation title for the years covered',
1818:'by the budget are combined and presented as a single account under a single title, e.g., salaries and expenses. as',
1819:'an illustration, the fy 2017 column of the program and financing schedule for a salaries and expenses account in the',
1820:'2019 appendix would include, as appropriate, outlays made in fy 2017 from the fy 2017 appropriation, the fy 2015–2017 multiyear',
1821:'appropriation, the noyear appropriation, and the five expired annual appropriations fy 2012 through fy 2016. for receipt accounts, the budget',
1822:'and treasury accounts are usually the same. for information on account identification codes, see section 79.2. b overview of fund',
1823:'types agency activities are financed through general funds, special funds, and revolving funds public enterprise revolving funds, intragovernmental revolving funds,',
1824:'credit financing accounts, which constitute the federal funds group, and trust funds and trust revolving funds, which constitute the trust',
1825:'funds group. general, special, and trust fund collections and disbursements may be held temporarily in clearing accounts pending clearance to',
1826:'the applicable account. agencies account for amounts that are not government funds in deposit funds. the following table summarizes the',
1827:'characteristics of these funds. the text following the table discusses the types of funds in more depth. page 38 of',
1828:'section 20 omb circular no. a–11 2019 section 20—terms and concepts characteristics of fund types and their accounts fund type/account',
1829:'are these funds what is the purpose of the are receipt accounts and treasury account included in the account? expenditure',
1830:'accounts symbol budget? linked? federal funds: general fund receipt record unearmarked receipts. no. yes. accounts 0000–3899 general fund expenditure accounts',
1831:'0000–3599 record budget authority, obligations, and outlays of general fund receipts and borrowing. record offsetting collections authorized by law, such',
1832:'as the economy act, and associated budget authority, obligations, and outlays. no, general fund appropriations draw from general fund receipts',
1833:'collectively. yes. special fund receipt accounts 5000–5999 record receipts earmarked by law for a specific purpose other than businesslike activity.',
1834:'yes. yes. special fund expenditure record budget authority, yes. yes. accounts obligations, and outlays of special fund receipts. record offsetting',
1835:'5000–5999 collections authorized by law, such as the economy act, and associated budget authority, obligations, and outlays public enterprise revolving',
1836:'record offsetting collections not applicable. collections yes.1 funds earmarked by law for a specific are credited to the purpose and',
1837:'associated budget expenditure account. 4000–4499 authority, obligations, and outlays for a businesslike activity conducted primarily with the public. intragovernmental record',
1838:'offsetting collections not applicable. collections yes. revolving funds including earmarked by law for a specific credited to the expenditure working',
1839:'capital funds purpose and associated budget account. authority, obligations, and outlays 4500–4999 for a businesslike activity conducted primarily within the',
1840:'government. management funds 39003999 record the permanent appropriations and expenditures of collections from two or more appropriations to carry out',
1841:'a common purpose or project not involving a continuing cycle of businesstype operations. these funds facilitate the administration not applicable.',
1842:'collections yes. credited to the expenditure account. omb circular no. a–11 2019 page 39 of section 20 section 20—terms and',
1843:'concepts fund type/account are these funds what is the purpose of the are receipt accounts and treasury account included in',
1844:'the account? expenditure accounts symbol budget? linked? trust funds: trust fund receipt accounts 8000–8399 and 8500– 8999 trust fund expenditure',
1845:'accounts 8000–8399 and 8500– 8999 and accounting for intragovernmental activities. record receipts earmarked by law yes. yes.1 for a specific',
1846:'purpose other than a businesslike activity. record budget authority, yes. yes.1 obligations, and outlays of trust fund receipts. record offsetting',
1847:'collections authorized by law, such as the economy act, and associated budget authority, obligations, and outlays. trust revolving funds record',
1848:'offsetting collections not applicable. collections yes. earmarked by law for a specific credited to the expenditure 8400–8499 purpose and associated',
1849:'budget account. authority, obligations, and outlays for a businesslike activity conducted primarily with the public. other: nonbudgetary clearing accounts f3800–f3885',
1850:'temporarily hold general, special, or trust fund federal government collections or disbursements pending clearance to the applicable receipt or expenditure',
1851:'accounts. amounts in clearing accounts should not be used to make outlays or payments. not applicable. deposits yes, once they',
1852:'are and disbursements are posted to either a recorded in the same receipt or account. expenditure account. custodial clearing record',
1853:'custodial collections that no. no. accounts 36003699 have no net effect on the budget. record deposits and disbursements of monies',
1854:'not deposit funds 6000–6999 owned by the government or not donated to the government amounts donated to the government are',
1855:'deposited in a special or trust fund account. not applicable. deposits no. and disbursements are recorded in the same account.',
1856:'1 by law, the budget authority and the outlays net of offsetting collections of the postal service fund a revolving',
1857:'fund, and the receipts, budget authority, and outlays of the two social security trust funds the oldage and survivors insurance',
1858:'trust fund and the disability insurance trust fund are excluded from the onbudget totals. page 40 of section 20 omb',
1859:'circular no. a–11 2019 section 20—terms and concepts the budget documents present these amounts as offbudget and adds them to',
1860:'the budget totals to show totals for the federal government sometimes called unified budget totals. c federal funds federal funds',
1861:'comprise several types of accounts or funds. a general fund receipt account records receipts not earmarked by law for a',
1862:'specific purpose, such as individual income tax receipts. a general fund expenditure account records appropriations from the general fund and',
1863:'the associated transactions, such as obligations and outlays. general fund appropriations draw from general fund receipts collectively and, therefore, are',
1864:'not specifically linked to receipt accounts. the federal funds group also includes special funds and revolving funds, both of which',
1865:'earmark collections for spending on specific purposes. we establish a special fund where the law requires us to earmark collections',
1866:'from a specified source to finance a particular program, and the law neither authorizes the fund to conduct a cycle',
1867:'of businesstype operations making it a revolving fund nor designates it as a trust fund. for example, a law established',
1868:'the land and water conservation fund, earmarking a portion of rents and royalties from outer continental shelf lands and other',
1869:'receipts to be used for land acquisition, conservation, and recreation programs. the receipts earmarked to a fund are recorded in',
1870:'one or more special fund receipt accounts. more than one receipt account may be necessary to distinguish different types of',
1871:'receipts governmental, proprietary, etc. and receipts from significantly different types of transactions registration fees vs. fines and penalties, for example.',
1872:'the funds appropriations and associated transactions are recorded in a special fund expenditure account. most funds have only one expenditure',
1873:'account, even if they have multiple receipt accounts. however, a large fund, especially one with appropriations to more than one',
1874:'agency such as the land and water conservation fund, may have more than one expenditure account. the majority of special',
1875:'fund collections are derived from the governments power to impose taxes, fines, and other compulsory payments, and they must be',
1876:'appropriated before they can be obligated and spent. revolving funds conduct continuing cycles of businesslike activity. they charge for the',
1877:'sale of products or services and use the proceeds to finance their spending. instead of recording the collections in receipt',
1878:'accounts as offsetting receipts, the budget records the collections and the outlays of revolving funds in the same account. the',
1879:'laws that establish revolving funds authorize the collections to be obligated and outlayed for the purposes of the fund without',
1880:'further appropriation. the law of supply and demand is expected to regulate such funds. however, in some cases, the congress',
1881:'enacts obligation limitations on the funds in appropriations acts as a way of controlling their expenditures for example, a limitation',
1882:'on administrative expenses. there are two types of revolving funds in the federal funds group. public enterprise funds, such as',
1883:'the postal service fund, conduct businesslike operations mainly with the public. intragovernmental funds, such as the federal buildings fund, conduct',
1884:'businesslike operations mainly within and between government agencies. d trust funds trust funds account for the receipt and expenditure of',
1885:'monies by the government for carrying out specific purposes and programs in accordance with the terms of a statute that',
1886:'designates the fund as a trust fund such as the highway trust fund or for carrying out the stipulations of',
1887:'a trust agreement where the nation is the beneficiary such as any of several trust funds for gifts and donations',
1888:'for specific purposes. like special funds and revolving funds, trust funds earmark collections for spending on specific purposes. many of',
1889:'the larger trust funds finance social insurance payments for individuals, such as social security, medicare, and unemployment compensation. other major',
1890:'trust funds finance military and federal civilian employees retirement, highway and mass transit construction, and airport and airway development. omb',
1891:'circular no. a–11 2019 page 41 of section 20 section 20—terms and concepts a trust fund normally consists of one',
1892:'or more receipt accounts to record receipts and an expenditure account to record the appropriation of the receipts and associated',
1893:'transactions. some trust funds have multiple receipt accounts for the same reasons that special funds have them. also, like special',
1894:'funds, large trust funds such as the highway trust fund may have multiple expenditure accounts. a few trust funds, such',
1895:'as the veterans special life insurance fund and the employees life insurance fund, are established by law as revolving funds.',
1896:'these funds operate the same way as revolving funds in the federal funds group, and we call them trust revolving',
1897:'funds. they conduct a cycle of businesstype operations. the collections are credited to the expenditure account as offsetting collections and',
1898:'their outlays are displayed net of collections in a single expenditure account. the federal budget meaning of the term trust,',
1899:'as applied to trust fund accounts, differs significantly from its private sector usage. in the private sector, the beneficiary of',
1900:'a trust usually owns the trusts assets, which are managed by a trustee who must follow the stipulations of the',
1901:'trust. in contrast, the federal government owns the assets of most federal trust funds, and it can raise or lower',
1902:'future trust fund collections and payments, or change the purposes for which the collections are used, by changing existing laws.',
1903:'there is no substantive difference between these trust funds and special funds or between trust revolving funds and public enterprise',
1904:'revolving funds. whether a particular fund is designated in law as a trust fund is, in many cases, arbitrary. for',
1905:'example, the national service life insurance fund is a trust fund, but the servicemens group life insurance fund is a',
1906:'federal fund, even though both are financed by earmarked fees paid by veterans and both provide life insurance payments to',
1907:'veterans beneficiaries. there are a few federal trust funds that are managed pursuant to a trust agreement. these are identified',
1908:'in the budget as gift funds. in addition, the government does act as a true trustee on behalf of some',
1909:'entities outside of the government where it makes no decisions about the amount of these deposits or how they are',
1910:'spent. for example, it maintains accounts on behalf of individual federal employees in the thrift savings fund, investing them as',
1911:'directed by the individual employee. the government accounts for such funds in deposit funds see the section after next. in',
1912:'cases where the law provides an appropriation from the general fund of the u.s. treasury to a trust fund, a',
1913:'general fund expenditure account and an associated trust fund receipt account are used to record the financial transaction that moves',
1914:'resources between fund types. e clearing accounts you use clearing accounts to temporarily account for transactions that you know belong',
1915:'to the government while you wait for information that will allow you to match the transaction to a specific receipt',
1916:'or expenditure account. for example: to temporarily credit unclassified transactions from the public when there is a reasonable presumption that',
1917:'the amounts belong to a federal government account other than miscellaneous receipts in the treasury. to temporarily credit unclassified transactions',
1918:'between federal agencies, including intragovernmental payment and collection ipac transactions. you should not use clearing accounts to mask an overobligation',
1919:'or overexpenditure of an expenditure account. f deposit funds you use deposit funds to account for monies that do not',
1920:'belong to the government. this includes monies held temporarily by the government until ownership is determined such as earnest money',
1921:'paid by bidders for mineral leases or held by the government as an agent for others such as state and',
1922:'local income taxes page 42 of section 20 omb circular no. a–11 2019 section 20—terms and concepts withheld from federal',
1923:'employees salaries and not yet paid to the state or local government. we exclude deposit fund transactions, as such, from',
1924:'the budget totals because the funds are not owned by the government. therefore, the budget records transactions between deposit funds',
1925:'and budgetary accounts as transactions with the public. for example, when the mineral leasing process has been completed, the winning',
1926:'bidders earnest money is transferred from the deposit fund to the appropriate receipt account and the budget records a receipt.',
1927:'similarly, outlays are recorded in an agencys salaries and expense account when a federal employee is paid, even though some',
1928:'of the amount is transferred to a deposit fund for state and local income taxes withheld and paid later to',
1929:'the state and local government. deposits and associated disbursements are recorded in the same account. 20.12 what do i need',
1930:'to know about reimbursable work? agencies can perform reimbursable work for the public or other federal agencies. the types of',
1931:'laws that allow you to use advances or reimbursements in return for providing others with goods and services are: laws',
1932:'that establish revolving funds, including franchise funds and working capital funds; provisions in appropriations or substantive laws that allow agencies',
1933:'to use the amounts they collect; and the economy act 31.u.s.c. 1535. generally speaking, laws that authorize an agency to',
1934:'enter into a reimbursable agreement with non federal transaction partners only provide authority to deposit collections into the agencys account,',
1935:'rather than the miscellaneous receipts account 31 u.s.c. 3302. one such example is the intergovernmental cooperation act of 1969 31',
1936:'u.s.c. 6501. authority to enter into a reimbursable agreement is not sufficient to allow you to record a budgetary resource',
1937:'against account receivable absent additional express statutory authority to do so. a revolving funds you may use a revolving fund',
1938:'when a law establishes the revolving funds and authorizes you to credit payments to the revolving fund that performs the',
1939:'work. revolving funds operate on a reimbursable basis when working capital undisbursed cash is available. otherwise, advance payments must accompany',
1940:'orders. you may not disburse revolving funds into a negative cash position in anticipation of federal or nonfederal reimbursements because',
1941:'of the antideficiency act. b payments from nonfederal entities if the law authorizes an expenditure account to perform work for',
1942:'the public and to credit collections from nonfederal entities as spending authority, you may cover obligations incurred by the account',
1943:'by: advances collected up to the amount of accompanying orders see section 20.10 for treatment of advances; and working capital',
1944:'that is available for this purpose. c economy act the act authorizes the head of an agency or major organizational',
1945:'unit within an agency to place an order with a major organizational unit within the same agency or another federal',
1946:'agency for goods or services provided that: the ordering agency has enough money to pay for the order; omb circular',
1947:'no. a–11 2019 page 43 of section 20 section 20—terms and concepts the head of the ordering agency or unit',
1948:'decides the order is in the best interest of the united states government; the agency or unit to fill the',
1949:'order is able to provide or get by contract the ordered goods or services; the head of the ordering agency',
1950:'decides that the ordered goods or services cannot be provided by contract as conveniently or cheaply by a commercial enterprise;',
1951:'and transactions authorized by the economy act are limited by the statutory requirement that the amount obligated by the ordering',
1952:'appropriation is required to be deobligated to the extent that the agency or unit filling the order has not incurred',
1953:'obligations before the end of the period of availability of the ordering appropriation. under the economy act, payment via expenditure',
1954:'transfer may be made in advance or reimbursements may be made. advances and reimbursements from other federal government appropriations are',
1955:'available for obligation—but not disbursement until received—when the ordering appropriation records a valid obligation to cover the order. the act',
1956:'states that the providing servicing agency shall charge the ordering requesting agency on the basis of the actual cost of',
1957:'goods or services provided as agreed to by the agencies. specific questions about economy act requirements should be directed to',
1958:'the agencys chief financial officer and/or office of general counsel. page 44 of section 20 omb circular no. a–11 2019',
1959:'exhibit 20a section 20—terms and concepts transfers1 of budgetary resources among federal government accounts type of transaction nature of transaction',
1960:'treasury accounting treatment budget treatment i. nonexpenditure transfers a. transfer of authority to obligate transfers to carry out the purposes',
1961:'of the receiving account, for example, to shift resources from one purpose to another or to reflect a reorganization. transfer',
1962:'via s.f. 1151 the transferring account reports a transfer out of budget authority or balances. the receiving account reports a',
1963:'transfer in. b. allocation of authority to obligate i.e., transfers to transfer appropriation accounts transfers to carry out the purposes',
1964:'of the parent account. transfer via s.f. 1151 obligations and outlays are reported by the parent account. ii. expenditure transfers',
1965:'a. expenditure payments to carry out the payments via obligations and outlays are reported by the transfer purposes of the',
1966:'paying fms 224 or paying account. offsetting collections are payments account, such as electronic funds reported by the receiving account.',
1967:'the between two payments in return for goods transfer.2 collections are 1 advances or federal funds and services authorized under',
1968:'2 repayments in the form of or between two the economy act. reimbursements or refunds. trust funds payments that represent',
1969:'financial interchanges between federal government accounts that are not in exchange for goods and services. b. expenditure transfer payments between',
1970:'federal and trust funds all transfers between the two fund groups are expenditure transfers. payments via fms 224 or electronic',
1971:'funds transfer. same as above. 1 a transfer is distinguished from a reprogramming in that a reprogramming always involves the',
1972:'shifting of budgetary resources within a treasury account whereas a transfer usually involves the shifting of budgetary resource between two',
1973:'treasury accounts. however, the shifting of budgetary resources within a single treasury account should be considered a transfer if the',
1974:'action moves budgetary resources between separate statutory appropriations. 2 for nontreasury disbursing offices, the equivalent of the fms 224 is',
1975:'the fms 1219, statement of accountability, and fms 1220, statement of transactions. omb circular no. a–11 2019 page 45 of',
1976:'section 20 section 21—overview of scoring legislation section 21—overview of scoring legislation table of contents 21.1 what is scoring? 21.2',
1977:'when does scoring occur during the budget process? 21.3 what are the basic concepts i need to know to score',
1978:'legislation? a overview of budget laws b definition of discretionary spending c definition of mandatory spending d committee of jurisdiction',
1979:'e how are scoring estimates measured? f economic and technical assumptions g scoring timeframes 21.4 what are the budget enforcement',
1980:'mechanisms for discretionary and mandatory spending? a caps on discretionary spending b payasyougo for mandatory spending c congressional enforcement procedures',
1981:'21.5 what resources are available to help me score legislation? 21.6 when are scores of legislation due to omb? 21.1',
1982:'what is scoring? scoring is the process of estimating the change in government spending and collections resulting from enacted or',
1983:'proposed legislation, compared to what would happen in the absence of that legislation. these estimates are prepared both to inform',
1984:'policy makers of the budgetary effects of proposed legislation, and to inform congressional and statutory budget enforcement procedures. 21.2 when',
1985:'does scoring occur during the budget process? scoring occurs typically during budget formulation, the consideration of proposed legislation, and after',
1986:'a law has been enacted. budget formulation. as part of the budget formulation process, agencies submit baseline program levels and',
1987:'discretionary, mandatory, and governmental receipt proposals to omb for consideration. agencies work with omb to determine the effect of proposals',
1988:'on budget authority, collections, and outlays based on the administrations economic and technical assumptions. the scored level of budget authority,',
1989:'collections, and outlays for each approved budget proposal and the baseline for all programs create an overall picture of the',
1990:'president’s proposed fiscal path. congressional process and enactment. during the congressional legislative process, cbo is required by statute to score',
1991:'legislation. such scoring advises congressional committees on compliance with congressional budget enforcement procedures. during a legislative session, pursuant to statute,',
1992:'omb updates the congress on its estimates of the costs of the annual appropriations bills and publishes paygo scorecards that',
1993:'include estimates of enacted legislation that affects mandatory spending or governmental receipts. a sequestration is triggered at the end of',
1994:'a legislative session if ombs scoring of appropriations acts determines a breach of the discretionary caps has occurred or if',
1995:'ombs paygo scorecards show a debit in the budget year. see section 100.3 for more information on sequestration, section 100.4',
1996:'for the budget enforcement reports issued by omb, and section 15.3 for more information on the congressional budget process. omb',
1997:'circular no. a–11 revised—december 2019 page 1 of section 21 section 21—overview of scoring legislation 21.3 what are the basic',
1998:'concepts i need to know to score legislation? a overview of budget laws the balanced budget and emergency deficit control',
1999:'act of 1985 bbedca divides spending into two categories—discretionary and mandatory. the explanatory statement of the committee of conference for',
2000:'the balanced budget act of 1997 bba of 1997 classified all accounts under the appropriations committees jurisdiction at the time',
2001:'as discretionary, mandatory, or split between discretionary and mandatory. the scorekeepers house and senate budget committees, cbo, and omb consult',
2002:'on the classification of spending, determine the classification of new accounts, and may reclassify the designation of an existing account.',
2003:'discretionary and mandatory spending are controlled by different statutory enforcement procedures. the budget control act of 2011 amended bbedca, and',
2004:'instituted limits caps on the amount of discretionary budget authority for 2012 through 2021. for mandatory spending, the statutory payasyou',
2005:'go act of 2010 paygo reestablished and made permanent a statutory procedure to enforce deficit neutrality on new revenue and',
2006:'mandatory spending legislation. for more information on these statutes and budget enforcement, see chapters 9 and 11, budget concepts and',
2007:'budget process in the analytical perspectives volume of the budget. for detailed information on how sequestration is applied for purposes',
2008:'of budget enforcement, see section 100. b definition of discretionary spending discretionary spending is the budget authority provided by annual',
2009:'appropriations acts and the outlays that result from that budget authority. for example, the budget authority and outlays for the',
2010:'salaries and expenses of federal personnel and other operating expenses of government agencies are usually provided by annual appropriations acts',
2011:'and, therefore, are usually discretionary. c definition of mandatory spending mandatory spending, also referred to as direct spending, is budget',
2012:'authority and outlays provided by permanent laws. for example, permanent laws authorize payments for medicare, unemployment insurance benefits, and farm',
2013:'price supports, so the budget authority and outlays for these programs are mandatory. in addition, budget authority provided in annual',
2014:'appropriations acts for certain programs, such as medicaid, is treated as mandatory. such accounts are called appropriated entitlements or appropriated',
2015:'mandatories. the bba of 1997 classified these accounts as such, predominantly because the authorizing legislation directs that the government make',
2016:'or beneficiaries receive payments. while mandatory and discretionary classifications are used for measuring compliance with bbedca and paygo, they do',
2017:'not determine whether a program provides legal entitlement to a payment or benefit or the availability of funding. you should',
2018:'address questions about bbedca classifications and legal entitlements to your omb representative. d committee of jurisdiction when scoring legislative language',
2019:'or a budget proposal, it is important to know which congressional committees have jurisdiction over the proposal and whether the',
2020:'affected spending is mandatory or discretionary, or whether the proposal would affect governmental receipts. while most scoring concepts apply to',
2021:'each type of spending and to governmental receipts, the budget enforcement laws differ. authorizing committees have jurisdiction over mandatory or',
2022:'direct spending and governmental receipts, and budget enforcement for this spending is governed by paygo. the appropriations committees have page',
2023:'2 of section 21 omb circular no. a–11 revised—december 2019 section 21—overview of scoring legislation jurisdiction over discretionary spending, and',
2024:'budget enforcement is governed by the spending limits caps set in bbedca. in some cases, legislative action by an appropriations',
2025:'committee may affect spending or receipts under the jurisdiction of an authorizing committee, and vice versa. in these cases, the',
2026:'budgetary effects are scored against the committee taking the legislative action. explicit omb approval is required to include authorizing language',
2027:'in the budget appendix, either as accountspecific appropriations language or as a general provision. please consult first with your omb',
2028:'representative if your agency has such a proposal. both scoring and jurisdictional issues will be part of the consideration for',
2029:'inclusion of a proposal in the budget. see section 95.5 and 95.6 for guidance on the legislative language included in',
2030:'the budget appendix. e how are scoring estimates measured? authorizing legislation is measured as a change to outlays or governmental',
2031:'receipts from the presidents budget baseline, updated for enacted legislation and certain other actions. see section 80 for how to',
2032:'construct the baseline. scoring for discretionary programs is generally measured in terms of budget authority provided in appropriations acts. for',
2033:'both authorizing legislation and discretionary programs, offsetting collections and offsetting receipts net against both budget authority and outlays in the',
2034:'year they are collected. f economic and technical assumptions bbedca requires agency and omb scoring to use the economic and',
2035:'technical assumptions underlying the most recently released presidents budget. omb provides agencies with economic assumptions to be used for budget',
2036:'estimates. examples of economic assumptions include interest rate projections, housing price projections, and projections of inflation. technical assumptions are assumptions',
2037:'that are not determined by economic factors, such as outlay rates, caseload projections, fee collection, and loan volume. for more',
2038:'information on the economic and technical assumptions underlying baseline and policy estimates see section 80 and section 31. for midsession',
2039:'review, omb normally provides revised economic assumptions to agencies, and asks agencies to update their technical assumptions. updates of economic',
2040:'and technical assumptions for the midsession review are not used for scoring, which is based on the economic and technical',
2041:'assumptions from the most recently released presidents budget. for more information on midsession review, see section 10.6. g scoring timeframes',
2042:'the budgetary effects of authorizing legislation and discretionary appropriations are scored over different timeframes. authorizing legislation is scored as the',
2043:'change to outlays or governmental receipts from the presidents budget baseline in each year of the budget window the current',
2044:'year, the budget year, and the nine subsequent years. discretionary appropriations are scored in the current and budget year only,',
2045:'and the overall score for those years includes discretionary amounts provided for those years in previous appropriation acts i.e., advance',
2046:'appropriations. omb circular no. a–11 revised—december 2019 page 3 of section 21 section 21—overview of scoring legislation 21.4 what are',
2047:'the budget enforcement mechanisms for discretionary and mandatory spending? a caps on discretionary budget authority bbedca specifies spending limits or',
2048:'caps, on discretionary budget authority for 2012 through 2021. the caps are divided between a revised security category and a',
2049:'revised nonsecurity category. the revised security category or defense category includes discretionary budget authority in the defense budget function 050,',
2050:'which primarily consists of the department of defense. the revised nonsecurity category or nondefense category includes all discretionary budget authority',
2051:'not included in the defense budget function 050. bbedca includes requirements for omb to adjust the caps for changes in',
2052:'concepts and definitions and for appropriations designated by the congress and the president as either emergency requirements or for overseas',
2053:'contingency operations/global war on terrorism. bbedca also specifies adjustments to the caps for appropriations for continuing disability reviews and redeterminations',
2054:'by the social security administration; the health care fraud and abuse control program at the department of health and human',
2055:'services; and appropriations designated by the congress as being for disaster relief. bbedca requires omb to provide cost estimates of',
2056:'each appropriations act in a report to the congress within seven days of enactment of such act and to publish',
2057:'three sequestration reports—a preview report when the president submits the budget, an update report in august, including a preview estimate',
2058:'of the adjustment for disaster funding for the upcoming fiscal year, and a final report within 15 days after the',
2059:'end of a session of congress see section 100.4. if ombs final discretionary sequestration report for a given fiscal year',
2060:'indicates that the amount of discretionary budget authority provided in appropriations acts for that year exceeds the cap for that',
2061:'category in that year, the president must issue a sequestration order to eliminate the breach. see section 100 for guidance',
2062:'on sequestration. b payasyougo for mandatory spending paygo requires that new legislation changing governmental receipts or mandatory spending or collections',
2063:'must be enacted on a payasyougo basis; that is, that the cumulative effects of such legislation must not increase projected',
2064:'onbudget deficits. the paygo statute established special scorekeeping rules, scorecards, an annual report, and a sequestration requirement. the enforcement requirements',
2065:'in paygo are permanent, unlike the budget enforcement mechanism for discretionary programs, and do not impose a cap on spending',
2066:'or a floor on governmental receipts. instead, paygo requires that bills reducing governmental receipts or increasing mandatory spending must be',
2067:'fully offset by enacting revenue increases or mandatory spending reductions. this requirement of deficit neutrality is not enforced on a',
2068:'billbybill basis, but is based on two scorecards that tally the cumulative budgetary effects of paygo legislation over the course',
2069:'of a congressional session. the paygo rules also apply to the outlays resulting from changes in outyear budget authority for',
2070:'mandatory programs made in appropriations acts chimps and to all changes to governmental receipts made in appropriations acts. the paygo',
2071:'rules do not apply to increases in mandatory spending or decreases in governmental receipts that result automatically under existing law.',
2072:'for example, mandatory spending for benefit programs, such as unemployment insurance, rises when the population of eligible beneficiaries rises, and',
2073:'many benefit payments are automatically increased for inflation under existing laws. note, however, that increases in mandatory spending that result',
2074:'from regulations and other administrative actions are subject to page 4 of section 21 omb circular no. a–11 revised—december 2019',
2075:'section 21—overview of scoring legislation administrative paygo under omb memorandum m2006, as explained in section 31.3. also, if the congress',
2076:'designates a provision of mandatory spending or governmental receipts legislation as an emergency requirement, the effect of the provision is',
2077:'not scored as paygo. over the course of a congressional session, all paygo legislation is scored to determine the budgetary',
2078:'effects—costs and savings—except if exempted in law. the score for each bill is recorded by omb on two paygo scorecards',
2079:'in which costs or savings are averaged over rolling fiveyear and 10year periods see section 100.4. omb is required to',
2080:'update the scorecards on a continuous basis. in addition, within 14 business days after the end of a congressional session,',
2081:'omb is required to issue an annual paygo report and determine whether a violation of the paygo requirement has occurred.',
2082:'if costs exceed savings in the budget year column of either scorecard, the president is required to issue a sequestration',
2083:'order implementing acrosstheboard cuts to nonexempt mandatory programs by an amount sufficient to offset the net costs on the paygo',
2084:'scorecard. this sequestration process is separate from that described above for a breach of the discretionary caps. c congressional enforcement',
2085:'procedures congress has procedural requirements for bills to advance through the legislative process. agencies may be asked to develop cost',
2086:'estimates to inform the congress of the budgetary effects of potential legislation. for more information on congressional enforcement procedures see',
2087:'section 10.5 in this circular and the section on congressional action in the budget concepts chapter in the analytical perspectives',
2088:'volume of the budget. 21.5 what resources are available to help me score legislation? the general concepts used by scorekeepers',
2089:'are found throughout circular a11, including the resources cited below. your omb representative can provide assistance in applying the concepts,',
2090:'rules, and conventions for scoring legislation. appendix a, scorekeeping guidelines, is used by the house and senate budget committees, cbo,',
2091:'and omb in measuring compliance with the congressional budget act of 1974 cba, as amended; the balanced budget and emergency',
2092:'deficit control act of 1985 bbedca, as amended; and the statutory payasyougo act of 2010. appendix b, budgetary treatment of',
2093:'leasepurchases and leases of capital assets, is also used to assist in scoring legislative authority to enter into a variety',
2094:'of leasing contracts. section 20.4 addresses a variety of scoring concepts, including reappropriations, cancellations and rescissions, and transfers. additional information',
2095:'on paygo and the special rules for certain paygo estimates can be found on the omb website. 21.6 when are',
2096:'scores of legislation due to omb? mandatory and governmental receipt proposals for the budget. omb requires that all proposals included',
2097:'in the budget be scored and included in the appropriate transmittal code in max a11 data entry by the deadlines',
2098:'provided in the annual budget season guidance. see section 79.3 for information on transmittal codes. the schedule for the 2021',
2099:'budget can be found in section 25. omb circular no. a–11 revised—december 2019 page 5 of section 21 section 21—overview',
2100:'of scoring legislation enacted authorizing legislation. agencies should work with their omb representative to finalize paygo estimates by no more',
2101:'than two weeks after legislation is signed into law. agencies should follow legislation affecting their programs as it moves through',
2102:'the congressional process in order to identify difficult scoring issues as soon as possible and to be prepared to provide',
2103:'scores in a timely manner to meet the requirements outlined in section 21.4b. discretionary appropriations. the annual budget formulation schedule',
2104:'requires the annual appropriations request in time to complete the presidents budget. in addition, throughout the appropriations season, and particularly',
2105:'upon enactment of fullyear appropriations acts, agencies are required to work with their omb representatives to resolve any questions on',
2106:'scoring effects so that omb can meet the statutory reporting requirements as outlined above in section 21.4a. page 6 of',
2107:'section 21 omb circular no. a–11 revised—december 2019 section 22—communications with the congress and the public and clearance requirements section',
2108:'22—communications with the congress and the public and clearance requirements table of contents 22.1 confidentiality of budget deliberations 22.2 congressional',
2109:'testimony and communications 22.3 clearance of materials for the congress and the media 22.4 clearance of changes to the presidents',
2110:'budget 22.5 information available to the public 22.6 congressional budget justifications summary of changes reminds agencies about their reporting requirements',
2111:'under the good accounting obligation in government act section 22.6. requires agency congressional budget justification summary tables to be machine',
2112:'readable section 22.6. reminds agencies to post congressional budget justifications at a vanity url section 22.6. 22.1 confidentiality of budget',
2113:'deliberations the nature and amounts of the presidents decisions and the underlying materials are confidential. do not release the presidents',
2114:'decisions outside of your agency until the budget is transmitted to the congress. the materials underlying those decisions may not',
2115:'be released at any time, except in accordance with this section. in addition, outyear discretionary data is considered predecisional and',
2116:'may not be released without prior omb approval. for additional information on the confidentiality of predecisional budget information, please consult',
2117:'omb memorandum m–01–17 of april 25, 2001. presidential decisions on current and budget year estimates other than forecasts of items',
2118:'that will be transmitted formally later, both in total and in detail, become the proposed appropriations as that term is',
2119:'used in the budget and accounting act of 1921, as amended, and must be justified by your agency. do not',
2120:'release agency justifications provided to omb and any agency future year plans or longrange estimates to anyone outside the executive',
2121:'branch, except in accordance with this section. section 51.16 confirms and clarifies the application of this section to predecisional, deliberative',
2122:'budget information relating to the inspectors general. 22.2 congressional testimony and communications the executive branch communications that led to the',
2123:'presidents budgetary decisions will not be disclosed either by the agencies or by those who have prepared the budget. in',
2124:'addition, agency justifications provided to omb and any agency future year plans or longrange estimates will not be furnished to',
2125:'anyone outside the executive branch, except in accordance with this section. omb circular no. a–11 2019 page 1 of section',
2126:'22 section 22—communications with the congress and the public and clearance requirements when furnishing information on appropriations and budgetary matters,',
2127:'you and your agency representatives must be aware of the following limitation on communications: an officer or employee of an',
2128:'agency may submit to congress or a committee of congress an appropriations estimate or request, a request for an increase',
2129:'in that estimate or request, or a recommendation on meeting the financial needs of the government only when requested by',
2130:'either house of congress 31 u.s.c. § 1108e. you must also be aware of restrictions on communications to influence legislation',
2131:'that are not conducted through proper official channels 18 u.s.c. § 1913. after formal transmittal of the budget, an amendment,',
2132:'or a supplemental appropriations request, the following policies apply when testifying before any congressional committee or communicating with members of',
2133:'the congress: witnesses will give frank and complete answers to all questions. witnesses will avoid volunteering personal opinions that reflect',
2134:'positions inconsistent with the presidents program or appropriation request. if statutory provisions exist for the direct submission of the agency',
2135:'budget request to the congress, omb may provide you additional materials supporting the presidents budget request that you will forward',
2136:'to the congress with the agency testimony. witnesses will be prepared to explain the agency submission, the request in the',
2137:'presidents budget, and any justification material. when responding to specific questions on program and appropriations requests, witnesses will not provide',
2138:'the agencys request to omb or plans for the use of appropriations that exceed the presidents request. typically, witnesses are',
2139:'responsible for one or a few programs, whereas the president is responsible for all the needs of the federal government.',
2140:'where appropriate, witnesses will explain this difference in perspective and that it is therefore not appropriate for them to support',
2141:'appropriations above the presidents request. when asked to provide a written response that involves a statement of opinion on program',
2142:'and appropriations requests, witnesses will provide a reply through the agency head. do not let your communications be perceived as',
2143:'an appropriations estimate or request or an increase in that estimate or request 31 u.s.c. § 1108. you are expected',
2144:'to support the presidents budgetary decisions and seek adjustments to those decisions only through established procedures if your agency head',
2145:'determines such action is necessary. 22.3 clearance of materials for the congress and the media policy consistency between the presidents',
2146:'budget and the budgetrelated materials prepared for the congress and the media is essential. to ensure this consistency, you are',
2147:'required to submit budgetrelated materials to omb for clearance prior to transmittal to congressional committees, individual members of the congress',
2148:'or their staff, or the media. unless a specific exemption is approved by omb, materials subject to omb clearance include:',
2149:'all budget justifications and budgetrelated oversight materials; testimony before and letters to congressional committees; page 2 of section 22 omb',
2150:'circular no. a–11 2019 section 22—communications with the congress and the public and clearance requirements written responses to congressional inquiries',
2151:'or other materials for the record; materials responding to committee and subcommittee reporting requirements; capability statements; appeals letters; reprogramming requests;',
2152:'related cost information; financial management documents addressing budget and policy issues e.g., some accountability reports or transmittal documents for audited',
2153:'financial statements; and proposed press releases relating to the presidents budget. provide this information to omb as far in advance',
2154:'as feasible and no less than five working days in advance to allow adequate review time. performance and accountability reports',
2155:'must be provided 10 days in advance unless a shorter period is approved by omb. omb review of reprogramming requests',
2156:'may take longer in some circumstances e.g., if the request has not been coordinated or if supporting materials have not',
2157:'been provided concurrently. in exceptional circumstances, where the response time is very short, agencies may request oral clearance or make',
2158:'other arrangements for expedited review. immediately after the budget transmittal and after subsequent transmittals, provide omb with a schedule of',
2159:'anticipated congressional reviews that require agency oral and written participation. revise this schedule as appropriate. address any questions you have',
2160:'about this subsection to the omb representatives whom you normally consult on budgetrelated matters. 22.4 clearance of changes to the',
2161:'presidents budget if you want to propose changes to the presidents budget e.g., appropriations language, limitations, balance sheets required by',
2162:'the government corporation control act, and dollar amounts, you must follow the confidentiality and clearance guidance provided in this section',
2163:'and submit a written request as described in section 110.3. omb will notify you whether a formal transmittal of the',
2164:'change will be made. when it is possible to reduce the amount of an appropriations request before action has been',
2165:'taken by the appropriations committee of either house, the head of your agency must inform omb promptly. before your agency',
2166:'head decides to request restoration of a reduction, the reasons for the reduction, the circumstances under which it was made,',
2167:'and its significance to the presidents program should be carefully considered. 22.5 information available to the public agency budget documents',
2168:'that are subject to the freedom of information act foia may be exempt from mandatory release pursuant to 5 u.s.c.',
2169:'§ 552b5. depending on the nature of the record requested, other foia exemptions may apply. when deciding whether to withhold',
2170:'a budget document that is exempt from mandatory release, follow the foia memorandum issued by the president on january 21,',
2171:'2009 and the foia guidance issued by the attorney general on march 19, 2009. any discretionary decision by an omb',
2172:'circular no. a–11 2019 page 3 of section 22 section 22—communications with the congress and the public and clearance requirements',
2173:'agency to disclose protected information should be made only after full and deliberate consideration of the institutional interests that could',
2174:'be implicated by disclosure, as well as after consultation with omb. agency heads are responsible for determining the propriety of',
2175:'record releases under foia. certain agencies headed by a collegial body are required to hold their meetings open to public',
2176:'observation unless the agency properly determines that the matter to be discussed warrants the closing of those meetings for reasons',
2177:'enumerated in the government in the sunshine act 5 u.s.c. § 552b. some meetings covered by that act may pertain',
2178:'to budgetary information discussed in this circular. although, as with the foia, it is not possible to determine merely by',
2179:'the generic category of such information whether such an agency would be authorized to close a particular meeting covered by',
2180:'the act, agencies must review those situations that involve budgetary information under the guidelines in the paragraph above and 5',
2181:'u.s.c. § 552bc. such agencies are responsible for the propriety of determinations under these guidelines and provisions. 22.6 congressional budget',
2182:'justifications congressional budget justification materials must include or be structured as the performance plan submission section 240. in addition, agencies',
2183:'must include the additional information described below, as well as detailed descriptions of agencies activities and proposals at the program,',
2184:'project, and activity level. a materials for performance plan submission to the congress consult with your congressional representatives to agree',
2185:'on the performance plan format prior to submitting your congressional justification. please also note the applicable public posting and notification',
2186:'requirements that apply to performance plans as detailed in section 22.6c. your omb representative should be included in those consultations',
2187:'as appropriate. accordingly, your omb representative should be provided with your proposed justification to the congress with sufficient time for',
2188:'review. b material to be included in congressional budget justifications consistent with 41 u.s.c. § 1703h, identify funding levels requested',
2189:'for education and training of the acquisition workforce in your budget justifications to the congress. consistent with 42 u.s.c. §',
2190:'8255, identify funds requested for energy conservation measures in your budget justifications to the congress. agencies should develop, for online',
2191:'posting in fy 2021, machinereadable csv, xml, tsv, or json files for the budget summary tables that normally accompany the',
2192:'congressional budget justification, including footnotes please see section 220.22 for a definition of machinereadable format. please work with your omb',
2193:'representative on timelines and plans for preparing this machine readable information. agencies are reminded of the reporting requirements of the',
2194:'good accounting obligation in government act public law 115414. this act requires agencies to include, in their congressional budget justifications,',
2195:'information on recommendations from the government accountability office and the office of inspector general of the agency. information on outstanding',
2196:'gao and ig recommendations is available from agency offices of inspectors general, gao.gov, or oversight.gov. provide the congress with information',
2197:'to assess current and proposed capital projects that is consistent with the administrations budget proposals, including: appropriate information on planning;',
2198:'budgeting, including the current or proposed use of incremental or full funding; acquisition; and management of the projects. page 4',
2199:'of section 22 omb circular no. a–11 2019 section 22—communications with the congress and the public and clearance requirements you',
2200:'must submit all budget justification materials to omb for clearance before transmitting them to the congress. c availability of congressional',
2201:'budget justifications make your full congressional budget justification materials, including your performance plan submission, available to the public and post',
2202:'the materials on the internet at a vanity url for example agencyxyz.gov/cj within two weeks after transmittal of those materials',
2203:'to the congress. release of these materials must be done in accordance with the requirements of this section and any',
2204:'relevant provisions of law. materials will not be released if disclosure is prohibited by statute, the materials are classified or',
2205:'must be kept secret in the interest of national security or foreign policy, or the materials are otherwise exempt from',
2206:'release pursuant to 5 u.s.c. § 552b. omb circular no. a–11 2019 page 5 of section 22 circular no. a–11',
2207:'part 2 preparation and submission of budget estimates executive office of the president office of management and budget december 2019',
2208:'section 25—summary of requirements section 25—summary of requirements table of contents 25.1 does part 2 preparation and submission of budget',
2209:'estimates apply to me? 25.2 how do i get an exception? 25.3 for what items do i need advance approval?',
2210:'25.4 how do i submit information to omb? 25.5 what do i include in the budget request to omb? 25.6',
2211:'how do i build the max database? key dates for the fy 2021 budget initial budget submissions to omb september',
2212:'9 gtas closes for 4th quarter, fy 2019 october 17 gtas revision window opens october 17 max a11 database opens',
2213:'october 24 economic assumptions released november 4 agency max a11 py lock and gtas revision window closes november 71 receipt',
2214:'py revision window closes november 7 agency baseline lock november 25 final database: agency lockout january 7 transmittal of the',
2215:'fy 2021 budget february 3 1the py lock applies to all schedules. summary of changes removes the reference to r&d',
2216:'crosscut data; this information continues to be collected via bdr in the spring section 25.5. 25.1 does part 2 preparation',
2217:'and submission of budget estimates apply to me? by law 31 u.s.c. 1104, the presidents budget must include information on',
2218:'all agencies of all three branches of the federal government. therefore, the instructions in part 2 generally apply to all',
2219:'government agencies. in addition, these instructions apply to the district of columbia, which must submit information in support of federal',
2220:'payments to the district. omb includes the information submitted by certain agencies in the budget without change. in addition, governmentsponsored',
2221:'enterprises gses submit some of the information required of government agencies on a comparable basis, and omb includes it in',
2222:'the budget for information purposes. if your agency appears in the following list, it is not subject to executive branch',
2223:'review by law or custom. that means that the requirements for submitting materials in support of your budget request do',
2224:'not apply to you. however, you do need to submit the information required for inclusion in the budget database and',
2225:'documents, which omb incorporates without revision. legislative branch agencies. judicial branch agencies. omb circular no. a–11 revised—december 2019 page 1',
2226:'of section 25 section 25—summary of requirements executive branch agencies, as follows: milk, fruit, and vegetable marketing orders, usda. international',
2227:'trade commission. postal service. board of governors of the federal reserve system. governmentsponsored enterprises gses as follows: federal national mortgage',
2228:'association. federal home loan mortgage corporation. banks for cooperatives. agriculture credit banks. farm credit banks. federal agricultural mortgage corporation. federal',
2229:'home loan banks. financing corporation. resolution funding corporation. contact your omb representative if you have questions about the applicability of',
2230:'these instructions. 25.2 how do i get an exception? for the sake of comparability among the budget data and presentations,',
2231:'omb does not grant many exceptions to the specific requirements in this part. however, if you believe special circumstances warrant',
2232:'an exception in your case, submit a written request detailing the circumstances and the specific exception needed to your omb',
2233:'representative by august 1. if omb approves the exception, it is valid only for the specified budget. 25.3 for what',
2234:'items do i need advance approval? you must get advance approval from your omb representative for the items shown in',
2235:'the table below. item see section timing 1 form and content of justification materials. 51.2 to be determined in consultation',
2236:'with your omb representative. 2 program activity structure in the program and financing schedule. 82.5 by october 1. 3 changes',
2237:'in functional and receipt classifications. 79.4 by october 1. 4 changes in budget account structure new accounts, merged accounts, changes',
2238:'in account titles, etc.. 79.4 by october 1 or as soon as possible thereafter for changes dependent on congressional action',
2239:'or other circumstances beyond agency control. 25.4 how do i submit information to omb? you generally submit information in two',
2240:'stages: 1 as part of your budget request. both executive branch agencies that are subject to executive branch review and',
2241:'the district of columbia must prepare information and materials supporting their budget request. your omb representative will work with you',
2242:'to determine the specific form, content, page 2 of section 25 omb circular no. a–11 revised—december 2019 section 25—summary of',
2243:'requirements and timing of this information. agencies that are not subject to executive branch review are not required to submit',
2244:'this information. 2 after passback. passback usually occurs around the end of november. in earlymid november, omb issues detailed guidance',
2245:'and deadlines to complete cy and by information. this stage includes max computer data, print materials, and additional information used',
2246:'to prepare the budget documents and supporting database. also, you may need to revise and resubmit some materials included in',
2247:'the budget request to reflect the effects of final decisions. agencies that are not subject to executive branch review need',
2248:'to submit information for inclusion in the budget documents and the budget database. in the following sections, we tell you',
2249:'more about each stage, the items required, the criteria for determining whether the item applies to your agency, and where',
2250:'to find more detailed guidance on the item. 25.5 what do i include in the budget request to omb? you',
2251:'should include the information described below. in addition, your omb representative may require you to include other materials for example,',
2252:'information about your budget request by account and budget enforcement act bea category. table 1: contents of the budget request1',
2253:'if your agency is subject to then include this see section or link… executive branch review and justification materials 51',
2254:'has motor vehicles motor vehicle fleet report instructions due august 27, 2019, initial agency input obligates more than $5 million',
2255:'annually space budget justification 54 for rental payments to gsa or others due with agency budget submission has credit liquidating',
2256:'accounts with justification of unobligated balances in 51.14, 185.3l unobligated balances that carry over into liquidating accounts the current year',
2257:'has geospatial data investments $100,000 information on geospatial data instructions or greater investments2 due within 90 days of enactment of',
2258:'an agencys appropriations bill has technology transfers information on technology transfers instructions due january 31, 2020 subject to gpra requirements',
2259:'performance budget 51.7, 200 is requesting funds for information general guidance on it budget instructions technology submissions, including: it portfolio',
2260:'summary comprised of the it investment portfolio summary, provisioned it services spending summary, data center spending summary, and budget accounts',
2261:'summary, and submission of major it investment business cases. omb circular no. a–11 revised—december 2019 page 3 of section 25',
2262:'section 25—summary of requirements table 1: contents of the budget request1 if your agency is subject to executive branch review',
2263:'and then include this see section or link… is requesting funds for information technology it statements and it table 51.3',
2264:'is requesting funds for noninformation technology it capital assets other than aircraft business case for nonit capital acquisitions2 instructions is',
2265:'requesting funds for acquisition and maintenance of aircraft business case for acquisition and maintenance of aircraft2 instructions is proposing any',
2266:'discretionary administrative actions that would increase mandatory spending information on planned administrative actions omb memorandum m2006, 31.3 provides major formula',
2267:'grants to state or local governments statebystate data and other information due after passback instructions 1 materials are due september',
2268:'9, 2019, unless otherwise specified. requirements do not apply to agencies not subject to executive branch review see section 25.1.',
2269:'2 if final decisions require changes to this information, revised materials must be submitted. 25.6 how do i build the',
2270:'max database? a overview after the president has considered the estimates and made his decisions, you will be notified. you',
2271:'submit two types of information after passback, as explained in more detail in the following sections: max data, submitted through',
2272:'the max budget data system see sections 7986. print materials, which omb uses to prepare parts of the budget appendix',
2273:'see section 95. if the decisions affect other budget accounts such as the amount of transfers, you need to coordinate',
2274:'these changes with whomever is responsible for the budget submission of those other accounts. when you are informed of the',
2275:'presidents decisions, your agency head will determine the best and most appropriate distribution of amounts that have been left flexible.',
2276:'this circular does not address the process by which you appeal passback decisions. we issue separate guidance on the appeals',
2277:'process at the time of passback. b timing the core information in the py column must be completed by midnovember',
2278:'see key dates. in mid early november omb issues detailed guidance and deadlines for completing all max database schedules. these',
2279:'deadlines are based on the very tight schedule that omb must maintain in order to transmit the budget in a',
2280:'timely manner. in order to meet the deadlines, you must begin providing the required information based on passback decisions. do',
2281:'not wait until you have resolved appeals. appeals generally affect very little of the information you submit, and you will',
2282:'have an opportunity to change the information as necessary to reflect the appeal resolution. unless your omb representative agrees, do',
2283:'not submit page 4 of section 25 omb circular no. a–11 revised—december 2019 section 25—summary of requirements information that assumes',
2284:'an appeal resolution different from passback. when an appeal results in changes to passback decisions, the changes often differ from',
2285:'the agency proposal. c max data you must submit the max computer data described below for each applicable budget account.',
2286:'in addition, if the criterion listed in the first column of the table applies to you, submit the data described',
2287:'in the second column for each applicable budget account. we indicate the max data schedule or schedules involved and tell',
2288:'you where to find guidance on the requirement. table 2: max data 1,2 if your agency has… then submit for',
2289:'each applicable budget account… max data schedule… see section… budget authority and outlays estimates of budget authority and outlays character',
2290:'classification data, including r&d data program and financing schedules3 x c x 81, 82 84 82 obligations object classification schedules',
2291:'o 83 employment employment summary q 85.6 receipt accounts receipt estimates k and r 81.3b credit liquidating or financing accounts;',
2292:'or noncredit revolving funds that conduct businesstype activities as determined by omb, including gses balance sheet f 86.1 appropriations language',
2293:'requests budget year appropriations requests in thousands of dollars t 86.2 major trust funds and certain other accounts as determined',
2294:'by omb status of funds j 86.3 special or trust fund receipts special and trust fund receipts n 86.4 credit',
2295:'programs federal credit data g, h, u, and y 185 1 including agencies not subject to executive branch review. gses',
2296:'submit data for schedules f, g, and h only. federal reserve board submits data for schedules a, p, and o',
2297:'only. 2 information required for schedules a, s, and p will be reported in a single worksheet schedule x. 3',
2298:'schedule p also required for accounts with obligated or unobligated balances. d print materials omb circular no. a–11 revised—december 2019',
2299:'page 5 of section 25 section 25—summary of requirements print materials include these items printed in the budget appendix: appropriations',
2300:'language. you must submit language for each account for which appropriations or limitation language was enacted in the cy or',
2301:'is proposed in the cy or by, including supplemental appropriations requests. you must also submit any general provisions that pertain',
2302:'to you see section 95. narrative statements, footnotes, and tables. you must provide a narrative statement for each account with',
2303:'activity in the current or budget year and separate statements for supplemental requests, rescission proposals, and items proposed for later',
2304:'transmittal. you may be required to provide tables and footnotes that are not generated by max under certain circumstances see',
2305:'section 95. page 6 of section 25 omb circular no. a–11 revised—december 2019 section 31—policies, laws, and other general requirements',
2306:'for budget estimates section 31—policies, laws, and other general requirements for budget estimates table of contents 31.1 basic policies and',
2307:'assumptions 31.2 advance appropriations 31.3 agency administrative actions 31.4 equal opportunity 31.5 full funding 31.6 government perquisites 31.7 multiyear appropriations',
2308:'31.8 management improvement initiatives and policies 31.9 construction, leases of capital assets, and acquisition of real property 31.10 hospital costs',
2309:'31.11 advisory committees and interagency groups 31.12 radio spectrumdependent communicationselectronics systems 31.13 spectrum relocation fund 31.14 historically black colleges and',
2310:'universities 31.15 controlled unclassified information 31.16 additional policies and requirements summary of changes references executive order 13893 increasing government accountability',
2311:'for administrative actions by reinvigorating administrative paygo which was released in october 2019 and omb memorandum m2006 section 31.3. provides',
2312:'new requirements for system modernization projects section 31.7. moves to section 51 the requirement for a statement confirming that the',
2313:'senior agency official for privacy has reviewed the it budget submission data for privacy requirements section 31.8. provides new requirements',
2314:'for controlled unclassified information to reflect current longstanding requirements in 32 cfr 2002 section 31.15. 31.1 basic policies and assumptions',
2315:'a what should be the basis for my proposals? your proposals should result from a comprehensive system that integrates analysis,',
2316:'planning, evaluation, and budgeting and should reflect the results of the agencys annual strategic reviews as appropriate see section 270',
2317:'for more on strategic reviews. in developing the estimates, consider the effect that demographic, economic, or other changes can have',
2318:'on program levels beyond the budget year. be prepared to discuss the impact that program levels and changes in methods',
2319:'of program delivery, including advances in technology, will have on program operations and administration. also consider the appropriate roles for',
2320:'federal, state, and local governments, as well as the private sector, in conducting the covered activities. omb circular no. a–11',
2321:'revised—december 2019 page 1 of section 31 section 31—policies, laws, and other general requirements for budget estimates b what is',
2322:'the scope of the policy estimates? 1 presidential policy estimates for cy and by. i regular annual estimates. your regular',
2323:'annual estimates must reflect all requirements anticipated at the time of budget submission and should cover: continuing activities, including those',
2324:'that must be reauthorized for the budget year; authorized activities that are proposed for the budget year; amounts necessary to',
2325:'meet specific financial liabilities imposed by law; and decreases for activities proposed for termination or reduction. ii supplemental proposals. you',
2326:'should make every effort to conduct your programs within the amounts appropriated for the current year and to postpone actions',
2327:'that require supplemental appropriations. omb will only consider supplemental requests that meet the criteria provided in section 110. 2 presidential',
2328:'policy outyear estimates. policy estimates for the nine years following the budget year by+1 through by+9 enable an analysis of',
2329:'the longterm consequences of proposed program or tax policy initiatives. when you develop outyear policy estimates, they should be consistent',
2330:'with the general policies and information required for the budget year and indicate the degree to which specific policy decisions',
2331:'made for the budget year or any subsequent year affect budget authority, outlay, and receipt outyear levels. for mandatory estimates,',
2332:'take into consideration changes in spending trends, economic assumptions, and other actions or events when you prepare estimates of budget',
2333:'authority, outlays, and receipts for by+1 through by+9. for discretionary budget authority estimates, unless directed otherwise, assume that max will',
2334:'generate the outyears using current inflation factors. b what economic assumptions should i use when i develop estimates? all budget',
2335:'materials, including those for the outyear policy and baseline estimates, must be consistent with the economic assumptions provided by omb.',
2336:'the specific guidance below applies to outyear policy estimates. omb policy permits consideration of price changes for goods and services',
2337:'as a factor in developing estimates. however, this does not mean that you should automatically include an allowance for the',
2338:'full rate of anticipated inflation in your request. for mandatory programs, reflect the full inflation rate where such an allowance',
2339:'is required by law and there has been no decision to propose less than required. for discretionary programs, you may',
2340:'include an allowance for the full rate of anticipated inflation, an allowance for less than the full rate, or even',
2341:'no allowance for inflation. in many cases, you must make tradeoffs between budgeting increases for inflation versus other increases for',
2342:'programmatic purposes. unless omb determines otherwise, you must prepare your budget requests to omb within the budget planning guidance levels',
2343:'provided to you, regardless of the effect of inflation. economic assumptions may be revised shortly before final budget decisions are',
2344:'made. these revisions will not usually result in changes to the previous budget guidance on your agency totals. see sections',
2345:'32 and 85 for personnel assumptions and costs. page 2 of section 31 omb circular no. a–11 revised—december 2019 section',
2346:'31—policies, laws, and other general requirements for budget estimates 31.2 advance appropriations do not request advance appropriations if the only',
2347:'purpose is to shift budget authority for a program that would normally be provided in the budget year. for example,',
2348:'if you would normally request budget authority in the budget year to cover a cohort of obligations for a grant',
2349:'program, even though some of the obligations will not be incurred until the following fiscal year, you may not request',
2350:'an advance appropriation to cover the obligations expected to be incurred in the following fiscal year. 31.3 administrative paygo administrative',
2351:'paygo is a budget neutrality requirement for executive branch discretionary administrative actions affecting net mandatory spending. this requirement is established',
2352:'in executive order 13893 increasing government accountability for administrative actions by reinvigorating administrative paygo and additional implementation guidance is available',
2353:'to agencies in omb memorandum m2006 and budget procedures memorandum 986. e.o 13893 requires agencies to submit proposed administrative actions',
2354:'to omb for administrative paygo review. in addition, you are required to include with your budget submission a list of',
2355:'all planned or anticipated administrative actions that would increase mandatory spending see section 25.5. 31.4 equal opportunity your estimates should',
2356:'reflect the administrations commitment to programs designed to ensure or promote equal opportunity regardless of race, color, religion, national origin,',
2357:'sex including pregnancy and gender identity, disability, age, sexual orientation, genetic information, or any other nonmeritbased factor. these activities include',
2358:'the following: implementation of statutes or regulations requiring fair housing; nondiscrimination in federally assisted or conducted programs; equal credit opportunity;',
2359:'full voting rights; civil and constitutional rights; equal employment opportunity including nondiscrimination by federal agencies; and efforts to increase federal',
2360:'contracting and subcontracting opportunities for minorities, women, and disadvantaged entrepreneurs. 31.5 full funding requests for acquisition of capital assets must',
2361:'propose full funding to cover the full costs of the project or a useful segment of the project, consistent with',
2362:'the policy stated in the capital programming guide. specifically, requests for procurement programs must provide for full funding of the',
2363:'entire cost. in addition, requests for construction programs must provide for full funding of the complete cost of construction. you',
2364:'should not submit estimates for construction funds for major construction projects unless planning will reach a point by the end',
2365:'of the current year that will ensure that a contract for construction could be awarded during the budget year. remember',
2366:'that administration policy and the antideficiency act require you to have sufficient budget authority or other budgetary resources to cover',
2367:'the full amount of unconditional obligations under any contract. additionally, agencies must comply with the recording statute 31 u.s.c. 1501.',
2368:'for policies related to leases of capital assets and leasepurchases, see section 31.9 and appendix b. for guidance on budget',
2369:'submissions for capital asset acquisitions, see section 51.19. for guidance on principles and techniques of planning, budgeting, procurement, and management',
2370:'of capital assets, see the supplement to this circular, the capital programming guide. 31.6 government perquisites omb circular no. a–11',
2371:'revised—december 2019 page 3 of section 31 section 31—policies, laws, and other general requirements for budget estimates your estimates should',
2372:'reflect administration policy to limit the use of government vehicles, government aircraft, travel, executive dining facilities, conferences, real property, and',
2373:'fleet management in accordance with bulletin no. 9311 fiscal responsibility and reducing perquisites. 31.7 multiyear appropriations consider whether it is',
2374:'appropriate to request appropriations with multiyear availability, particularly for buildings, equipment, and other types of fixed capital assets, including major',
2375:'computer and telecommunications systems, with long acquisition cycles. where multiyear appropriations requests are appropriate, you should match the period of',
2376:'availability to the expected length of the acquisition cycle. 31.8 management improvement initiatives and policies your estimates should reflect your',
2377:'efforts and planned action to strengthen management and improve program performance. guidance on specific areas is provided below. capital planning',
2378:'and investment control. agency estimates should reflect the administrations commitment to information technology it investments that directly support agency missions',
2379:'as identified in the agencys information resources management irm strategic plan, specified in omb circular a130, which should fully describe',
2380:'all it resources at the agency, be prepared in a manner consistent with the cio role and cio review described',
2381:'on page 11 of omb memorandum m1514 management and oversight of federal it, including the certification statements described in section',
2382:'51.3, and be consistent with the federal it acquisition reform act fitara and other relevant laws as described by instructions',
2383:'in sections 51.19 and 55. open data and records management. your estimates should reflect data sets that have been prioritized',
2384:'through your agencys engagement with customers as specified in omb memorandum m1313 open data policy – managing information as an',
2385:'asset. your estimates should also reflect work necessary to meet the requirements of omb memorandum m1218 managing government records directive,',
2386:'omb circular a130, the egovernment act, and ombs guidance. initiatives should create a customercentered electronic presence maximizing the reuse of',
2387:'current assets and advancing the strategy identified in the irm plan. security. your estimates should reflect a comprehensive understanding of',
2388:'omb security policies, such as omb circular a130, and national institute of standards and technology nist guidance, including compliance with',
2389:'the federal information security modernization act, and omb memorandum m1705, fiscal year 20162017 guidance on federal information security and privacy',
2390:'management requirements, by: reflecting the cost considerations used to calculate it security costs see section 51.19; demonstrating that the costs',
2391:'of security controls are understood and are explicitly incorporated in the lifecycle planning of the overall system, including the additional',
2392:'costs of employing standards and guidance more stringent than those issued by nist; demonstrating how the agency ensures that risks',
2393:'are understood and continually assessed; demonstrating how the agency ensures that the security controls are commensurate with the risk and',
2394:'magnitude of harm; page 4 of section 31 omb circular no. a–11 revised—december 2019 section 31—policies, laws, and other general',
2395:'requirements for budget estimates identifying additional security controls for systems that promote or permit public access, other externally accessible systems,',
2396:'and those that are interconnected with systems over which program officials have little or no control; and demonstrating how the',
2397:'agency ensures the effective use of security and privacy controls, as well as authentication tools to protect privacy for those',
2398:'systems that promote or permit public access. privacy. your estimates should reflect the administrations commitment to privacy and consistent with',
2399:'omb circular a130, should include a description of your agencys privacy program and the resources required to ensure compliance with',
2400:'applicable privacy requirements, develop and evaluate privacy policy, and manage privacy risks. at a minimum, your estimate should: demonstrate that',
2401:'your agency is aware of applicable privacy requirements and has fully assessed the cost to the agency for ensuring compliance',
2402:'with those requirements and managing privacy risks; reflect the consideration of your agencys inventory of information systems that create, collect,',
2403:'use, process, store, maintain, disseminate, disclose, or dispose of personally identifiable information; and reflect the consideration of your privacy continuous',
2404:'monitory strategy and the resources and associated costs required to ensure that privacy controls are effectively monitored on an ongoing',
2405:'basis at an assessment frequency sufficient to ensure compliance with applicable privacy requirements and to manage privacy risks. improper payments.',
2406:'your estimates should reflect anticipated reductions in improper payments as reported in the performance and accountability report pursuant to the',
2407:'improper payments information act of 2002, as amended by the improper payments elimination and recovery act of 2010 ipera and',
2408:'the improper payments elimination and recovery improvement act of 2012 iperia. systems modernization projects. for either implementation or planning activities',
2409:'for areas in which there is a predesignated/designated quality service management office, specifically, core financial management, grants management, cybersecurity, and',
2410:'civilian human resources transaction services, reflect plans to achieve compliance with omb memorandum m1926, “centralized mission support capabilities for the',
2411:'federal government” and other guidance as appropriate including, m1026, immediate review of financial systems it projects, appendix d to omb',
2412:'circular a123, compliance with the federal financial management improvement act of 1996, and use data from readiness assessments for such',
2413:'planning activities. other contributions. your estimates should reflect the required contributions to egov line of business and other shared service',
2414:'operations. contribution information is posted in the egov funding tool. 31.9 construction, leases of capital assets, and acquisition of real',
2415:'property agencies are required to submit certain types of leases and other unique, nonroutine financing proposals to omb for review',
2416:'of the scoring impact. see appendix b for specific requirements. a construction of federal facilities if you are proposing construction',
2417:'of federal facilities, you must: comply with executive order 12088 for pollution control standards; omb circular no. a–11 revised—december 2019',
2418:'page 5 of section 31 section 31—policies, laws, and other general requirements for budget estimates include the amounts required to',
2419:'ensure that existing facilities provide safe and healthful workplaces for federal employees consistent with the standards promulgated under section 19',
2420:'of the occupational safety and health act of 1970, the provisions of executive order 12196, and the related safety and',
2421:'health provisions for federal employees of the secretary of labor 29 cfr, chapter xvii, part 1960; comply with requirements of',
2422:'the architectural barriers act of 1968 to eliminate structural barriers impeding the mobility of individuals with disabilities; have reviewed the',
2423:'gsa inventory of federal facilities and indicate the reasons you want to acquire new space instead of using existing federal',
2424:'space, according to the gsa inventory; comply with executive orders 11988 and 11990 if you are proposing to use sites',
2425:'located in floodplains or wetlands; and comply with any applicable requirements of executive order 13834 regarding efficient federal operations. buildings',
2426:'that meet green building certification requirements are to be reported annually in the federal real property profile, which captures information',
2427:'on federal real property. agency users can access general information about the federal real property profile at http://www.gsa.gov/portal/content/104199. in addition',
2428:'to the requirements above, if you are requesting funds in support of capital facilities projects, including new construction, full and',
2429:'partial building renovation/modernization, or facility investments that meet the agencys capital threshold, you must provide the following information upon request',
2430:'by your omb program examiner: documentation supporting compliance with the capital programming guide and section 55, and the agencys capital',
2431:'planning and investment control cpic process. life cycle cost analysis consistent with circular a94. housing plan indicating at a minimum',
2432:'the fte to be housed and the types of facility space and associated square footage for each type, and the',
2433:'utilization rate for all space and if applicable, office space as a subset of all space. environmental/energy efficiency analyses, including',
2434:'current and future consumption estimates for renovation/modernization. any additional documentation requested by the omb program examiner. b construction of federallyowned',
2435:'housing if you are proposing to construct federallyowned housing, make sure you: do not include estimated funding for construction of',
2436:'housing for civilian employees, except where necessary to maintain continuity and efficiency of service and where private capital cannot be',
2437:'found; and meet the requirements in omb circular a–45 for service or protection, or lack of available housing. page 6',
2438:'of section 31 omb circular no. a–11 revised—december 2019 section 31—policies, laws, and other general requirements for budget estimates c',
2439:'construction in the district of columbia you must consult the commission of fine arts regarding plans for the construction of',
2440:'buildings and other structures in the district of columbia that may affect in any important way the appearance of the',
2441:'city, and other questions involving artistic considerations with which the federal government is concerned. d acquisition of land in the',
2442:'national capital area you must consult with the national capital planning commission in advance regarding proposed developments and projects or',
2443:'commitments for the acquisition of land in the national capital area, in accordance with 40 u.s.c. 8723a see http://www.ncpc.gov. e',
2444:'leasing capital assets if you propose to lease capital assets rather than purchase them, you should check the requirements in',
2445:'omb circular a–94. for additional information on the budgetary treatment of leases, see appendix b. f real property acquisition if',
2446:'you plan to acquire real property, you must: include estimates consistent with the policies of executive orders 13327 and 13834',
2447:'in your budget submission; and make sure that estimates for acquisition of real property under contract are consistent with obligations',
2448:'reported in object class 32 see section 83.7. 31.10 hospital costs if you are developing estimates for hospital costs: use',
2449:'data based on the use of resources allocated by diagnosisrelated groups and compare these data with payment rates of other',
2450:'payers using similar groupings; indicate whether or not capital and depreciation costs are contained, and describe the cost allocation method',
2451:'underlying the data; and identify the amount of reimbursement collected from third parties and federal agencies if you provide hospital',
2452:'care on a reimbursable basis. if you provide estimates for inpatient care facilities and medical care services, make sure they',
2453:'are consistent with executive order 12372. 31.11 advisory committees and interagency groups if you have advisory committees and interagency groups:',
2454:'reflect the results of the committee reviews required by executive order 12838, which requires agencies to reduce the number and',
2455:'cost of nonstatutory advisory committees; use the ceilings established by omb circular a–135; and omb circular no. a–11 revised—december 2019',
2456:'page 7 of section 31 section 31—policies, laws, and other general requirements for budget estimates separately identify the costs of',
2457:'advisory committees established by statute that you are proposing for termination. you are prohibited from financing interagency groups including boards',
2458:'except federal executive boards, commissions, councils, committees, and similar groups by contributions from member agencies appropriations by a governmentwide general',
2459:'provision unless such financing is specifically authorized by statute. therefore, you must propose financing for such groups in the budget',
2460:'in one of the following forms: appropriations specifically for the interagency group. specific language authorizing interagency funding. 31.12 radio spectrumdependent',
2461:'communicationselectronics systems the value of radio spectrum required for radio spectrumdependent communicationselectronics systems should be considered, in economic analyses of',
2462:'alternative systems/solutions.1 in some cases, greater investments in systems could enhance federal spectrum efficiency e.g., purchase of more expensive radios',
2463:'that use less bandwidth; in other cases, the desired service could be met through other forms of supply e.g., private',
2464:'wireless services or use of land lines. therefore, to identify solutions that have the highest net benefits, agencies should consider',
2465:'greater investment to increase spectrum efficiency along with cost minimizing strategies. to this end, section 6411 of the middle class',
2466:'tax relief and job creation act directed that a–11 be updated with sections a and c. subsection b provides a',
2467:'methodology for determining a baseline to evaluate improvements in spectrum efficiency. a guidance for determining value of spectrumdependent assets to',
2468:'ensure the federal government demonstrates proper stewardship of the spectrum resource in its procurement decisions, and thus yield improvements in',
2469:'overall federal spectrum management and use, agencies must include in the development of their budget justifications for procurement of major',
2470:'radio spectrumdependent communicationselectronics systems consideration of the economic value of the spectrum being used.2 the extent of economic and budget',
2471:'analysis required will depend upon the nature and value of the systems and spectrum involved, and agencies should work with',
2472:'their omb contacts to ensure a proper level of analysis is conducted.3 to demonstrate consideration of the value of the',
2473:'relevant spectrum, agencies should indicate whether the system procured was the most spectrum efficient solution among those qualified bids i.e.,',
2474:'that met specified mission/operational requirements; if an agency is unable to so indicate, then the agency should indicate the investment',
2475:'difference between the solution chosen and the more spectrum efficient qualified solution. to further advance federal stewardship of the spectrum',
2476:'resource, agencies should also include the following in their budget justifications for procurement of major radio spectrumdependent communicationselectronics systems: 1',
2477:'circular a–11 reflects language recommended by the commerce spectrum management advisory committee, pursuant to section 6411 of the middle class',
2478:'tax relief and job creation act of 2012. 2 agencies should work with their omb contacts to identify the new',
2479:'and/or existing systems that will use the a–11 methodology to determine the economic value of spectrum use. agencies should give',
2480:'priority to systems that operate or plan to operate in frequencies below 3 gigahertz that have been identified by the',
2481:'national telecommunications and information administration for potential repurposing to commercial use and those that have primary status within a particular',
2482:'band. 3 as a starting point, agencies should estimate the economic value of spectrum utilized by a system using the',
2483:'methodology included in subsection b. page 8 of section 31 omb circular no. a–11 revised—december 2019 section 31—policies, laws, and',
2484:'other general requirements for budget estimates in a request for proposal rfp4 to procure the system, the requirement that respondents',
2485:'address spectrum efficiency factors e.g., greater adjacent band compatibility, less use of bandwidth, etc. and assess tradeoffs between investment in',
2486:'equipment and spectrum requirements. whether the system will share spectrum with other federal or nonfederal systems/operations and, if so, the',
2487:'nature and extent of the sharing relationship. when proposing a new system, whether using an existing or alternative federal system',
2488:'to meet the capability requirement is possible, or whether using capabilities of similar federal users has been considered. when replacing',
2489:'systems, what improvements in spectrum efficiency and effectiveness exist compared to the prior system. certification of consideration of nonspectrum dependent',
2490:'or commercial alternatives to meet mission/operational requirements. spectrum should be considered to have value and be included, to the extent',
2491:'practical, in economic analyses of alternative systems/solutions. in some cases, greater investments in systems could enhance federal system spectrum efficiency',
2492:'e.g., purchase of radios that use less bandwidth; in other cases, the desired service can be met with other forms',
2493:'of supply e.g., private wireless services or use of land lines. in addition to considering cost minimizing strategies, agencies are',
2494:'encouraged to consider whether the investment would provide net benefits. b methodology for determining a baseline to evaluate improvements in',
2495:'efficiency the purpose of this section is to provide a methodology to evaluate relative spectrum efficiency when considering alternatives for',
2496:'procuring systems, as called for by subsection a, or when evaluating spectrum usage generally. the methodology does not attempt to',
2497:'measure or judge the overall benefits of a federal activity that utilizes spectrumdependent systems to achieve mission functions nor does',
2498:'it attempt to establish a dollar value or auction price. instead, the method outlined in this section provides agencies a',
2499:'way to evaluate improvements in spectrum efficiency in implementing their required and essential activities. also, agencies may develop alternative methods',
2500:'for measuring spectrum efficiency and submit them to omb for approval. one method for determining spectrum efficiency when assessing procurement',
2501:'of federal systems is to develop a baseline that measures: 1 the technical characteristics of the frequency used by the',
2502:'system, 2 the population of an area where spectrum is utilized, 3 the size of the spectrum frequency band or',
2503:'bands used, and 4 the percentage of overall spectrum capacity utilized within that band or bands. the following method can',
2504:'be used to determine a score in these terms that agencies may use in their procurement processes and budget documents',
2505:'as required in subsection a5: 1. determine a weighting factor to assign to frequency used. agencies should use table 1',
2506:'to assign a weighting factor to the frequency utilized by the system. table 1: example frequency weighting factors 4 any',
2507:'efficiency factors included in rfp respondents proposal that are selected should also be included as terms of the final contracts.',
2508:'5 subsection a reflects language recommended by the commerce spectrum management advisory committee, which is being included in a–11 pursuant',
2509:'to section 6411 of the middle class tax relief and job creation act of 2012. omb circular no. a–11 revised—december',
2510:'2019 page 9 of section 31 section 31—policies, laws, and other general requirements for budget estimates frequency mhz weighting factors',
2511:'0500 0.05 5002999 1.00 30005999 0.50 6000 and above 0.10 2. estimate population impacted by federal use. agencies should estimate',
2512:'the u.s. population in the service area where the federal system will be used. agencies should use u.s. census bureau',
2513:'population information by metropolitan statistical area msa or other relevant designation for nonmetropolitan areas to develop estimates. systems that operate',
2514:'partially in the u.s. should only count the u.s. population impacted. for example, a system that only operates in denver',
2515:'and does not utilize spectrum outside of the denver msa, should only use the population information for the denver msa',
2516:'in estimating population affected. conversely, agencies should use population information for the entire country, if a system is assigned or',
2517:'utilizes spectrum nationwide. 3. estimate percentage of the spectrum frequency band used by a federal system. agencies should identify the',
2518:'percentage of bandwidth utilized by a federal system. this percentage should include the total amount of bandwidth needed to operate',
2519:'the system in terms of megahertz divided by the total available spectrum in megahertz available for the system, regardless of',
2520:'whether that spectrum is necessary to support transmitting or receiving equipment. if more than one band will be used, the',
2521:'percentage should include the total amount of bandwidth needed in each band, divided by the total available spectrum across all',
2522:'bands used. to the extent possible this calculation should include necessary guard bands. estimate percentage of overall spectrum capacity utilized.',
2523:'within those spectrum bands used by a federal system, agencies should identify the percentage of overall spectrum capacity utilized. this',
2524:'may be done by estimating the average percentage of time in a day when the federal system is expected to',
2525:'operate, by estimating the average percentage of the total data capacity within that band the federal system is expected to',
2526:'use, or both. for each frequency assignment agencies are required to provide estimated time of use based on the guidance',
2527:'provided in table 2. table 2: guidance on time of use frequency of actual use percentage of time used per',
2528:'day constant or nearly constant 50 to 100 regular/frequent 10 to 50 intermittent 1 to 10 sporadic/occasional less than 1',
2529:'multiply the frequency weighting factor by population, frequency bandwidth, and utilization. to calculate the baseline to evaluate spectrum efficiency improvements,',
2530:'multiply together the preceding four factors. the product provides a baseline that can be used to evaluate the extent of',
2531:'efficiency gains, as discussed in subsection a. when comparing to systems with the same capability, a higher weighting would be',
2532:'considered less efficient. c spectrum certification page 10 of section 31 omb circular no. a–11 revised—december 2019 section 31—policies, laws,',
2533:'and other general requirements for budget estimates you must obtain a certification by the national telecommunications and information administration ntia',
2534:'of the department of commerce, or your agency as designated by ntia, that the radio frequencies required can be made',
2535:'available before you submit estimates for the development or procurement of major radio spectrumdependent communicationelectronics systems. the ntia, which is',
2536:'responsible for assigning spectrum to federal users, may also review these analyses, during the assignment process.6 31.13 spectrum relocation fund',
2537:'relocation or modification of systems subject to commercial spectrum enhancement act. for agencies that are affected by the reallocation of',
2538:'certain frequencies from federal to commercial use, the commercial spectrum enhancement act csea, p.l. 108–494, as amended by p.l. 11296',
2539:'streamlines the process for funding the relocation or modification of systems and, for certain reallocations after february 2012, for funding',
2540:'spectrum sharing as well as relocation. auction receipts from the sale of eligible frequencies will be deposited into the spectrum',
2541:'relocation fund srf, unless otherwise directed by statute, and these funds will be used to facilitate federal agencies relocation or',
2542:'sharing. the federal communications commission fcc concluded an auction in january 2015 for licenses in the 16951710 mhz and 1755–1780',
2543:'mhz bands, which are eligible frequency bands under the csea, as amended, along with the nonfederal 21552180 mhz band collectively,',
2544:'the aws3 bands. under the amended csea, agency reimbursements from the srf for these bands are proceeding in a similar',
2545:'manner as occurred for previous eligible bands, with two main changes. first, agencies may recover for certain preauction costs, including',
2546:'through preauction transfers, if identified in the agencys transition plan. agencies requests for aws3 preauction funds were submitted to the',
2547:'congress in september 2014, and agencies became eligible for transfers from the srf for preauction costs in october 2014. second,',
2548:'agencies may recover costs for spectrum sharing, in addition to relocating or modifying systems. spectrum relocation funds have noyear authority,',
2549:'though agencies are expected to adhere to the timeframes approved by omb. in accordance with section 120, these funds must',
2550:'be apportioned at least annually prior to obligation, unless specifically exempted. agencies that receive funds from the srf will report',
2551:'their expenditures to omb, concurrent with input into an annual report to the congress to be submitted by the national',
2552:'telecommunications and information administration ntia of the department of commerce. further guidance will be forthcoming on reporting requirements. if potential',
2553:'cost overruns or delays become apparent in any spectrum relocation project, omb and ntia should be notified in order to',
2554:'facilitate further review. under the terms of the csea, agencies may receive more than one transfer from the srf, subject',
2555:'to prior review and approval by omb, in consultation with ntia. if the subsequent transfer or transfers exceed 10 percent',
2556:'of the original transfer, omb will notify congress and the government accountability office, in accordance with the requirements of the',
2557:'csea. if transferred amounts exceed actual relocation costs, excess amounts will be returned to the srf immediately after ntia has',
2558:'notified the fcc that the agencys relocation is complete. as pertains to other frequency bands to which the csea applies,',
2559:'the fcc will notify ntia at least 18 months prior to the auction of eligible frequencies. upon such notification, csea',
2560:'relocation processes will commence consistent with the act, as with the above implementation. 31.14 historically black colleges and universities as',
2561:'required by executive order 13532, which establishes the white house initiative on historically black colleges and universities hbcus, affected agencies',
2562:'and executive departments must produce an annual 6 ntia may review the economic analyses of alternative systems/solutions at any point',
2563:'in the ntia authorization processes. omb circular no. a–11 revised—december 2019 page 11 of section 31 section 31—policies, laws, and',
2564:'other general requirements for budget estimates plan that establishes clear goals for how the agency or department intends to increase',
2565:'the capacity of hbcus to effectively compete for grants and contracts and to encourage hbcus to participate in federal programs.',
2566:'31.15 controlled unclassified information agency estimates should reflect consideration of executive order 13556, controlled unclassified information cui, and the policies',
2567:'issued by the national archives and records administration nara, 32 cfr part 2002, controlled unclassified information, with an effective date',
2568:'of november 14, 2016, and cui notice 201601, implementation guidance for the controlled unclassified information program, september 14, 2016. the',
2569:'information security oversight office within nara was designated as the executive agent to implement the cui program that will eventually',
2570:'replace all existing sensitivebut unclassified sbu information handling regimes for official use only, etc. across the executive branch. agency estimates',
2571:'should reflect: the hiring of fulltime employees and/or contractor support to implement and manage the cui program at headquarters, regional',
2572:'locations, and within component agencies; the development and deployment of automated marking tools that will ensure the uniform application of',
2573:'cui markings as well as ensure the timely dissemination of cui to authorized recipients; development of internal policies to phasein',
2574:'and transition to the cui program; the modification of agency incident reporting mechanisms and systems to include cui categories and',
2575:'requirements; the modification and issuance of contracts and agreements to reflect the standards of the cui program; development and implementation',
2576:'of training programs to inform affected employees of their responsibilities when handling cui basic and specified categories; assessment and any',
2577:'transition of information systems which handle or are used to process cui to the moderate confidentiality impact value; assessment and',
2578:'transition of physical environments as required for cui; and development of an internal agency cui selfinspection program. 31.16 additional policies',
2579:'and requirements develop your budget estimates consistent with the following laws, rules, and policies: additional requirements type of program or',
2580:'expenditure policies and requirements activities covered by the coastal barrier resources act do not include any new federal expenditures or',
2581:'financial assistance prohibited by the coastal barrier resources act public law 97–348. foreign currencies refer to guidelines in the treasury',
2582:'financial manual vol. 1, part 2, chapter 3200 and vol. 1, part 4, chapter 9000 and the department of foreign',
2583:'affairs manual volume 4, chapter 360. remedial environmental projects at federal facilities follow the policies in executive orders 12088, 13423',
2584:'and 13514. page 12 of section 31 omb circular no. a–11 revised—december 2019 section 31—policies, laws, and other general requirements',
2585:'for budget estimates type of program or expenditure policies and requirements mail include sufficient amounts for official use of united',
2586:'states mail, package delivery, and/or private carrier service, including postage due. assume maximum use of available postage discounts. records storage',
2587:'include sufficient amounts for the costs of storing and servicing temporary and inactive records. space and related requirements include payments',
2588:'for space, structures and facilities, land, and building service provided by gsa and others. systems acquisitions follow the guidance in',
2589:'the capital programming guide. ensure that electronic and information technology acquisitions meet the requirements of section 508 of the rehabilitation',
2590:'act of 1973 and allow individuals with disabilities access to and use of data. travel minimize official travel. reflect the',
2591:'allowances authorized under the federal travel regulations issued by gsa or comparable regulations issued by the department of defense for',
2592:'travel of military personnel and by the department of state for foreign service personnel. tort claims do not include amounts',
2593:'for payment of tort claims unless a substantial volume of claims is presented regularly. water and sewer payments to the',
2594:'district of columbia include amounts for payment for water and sewer services. construction of nuclear reactors obtain a letter from',
2595:'the department of energy setting forth its recommendations before submitting estimates. contractor claims include amounts for reimbursement of the claims',
2596:'and judgment fund for the full amount paid from the fund on behalf of the agency during the past year.',
2597:'subsidies for medicare part d eligible individuals for qualified prescription drug coverage do not assume that agency prescription drug costs',
2598:'for the agencys retirees and/or dependents will be reduced by the part d program. federal entities will not receive subsidies',
2599:'for part d eligible individuals for qualified prescription drug coverage through the retiree drug subsidy rds and federal entities will',
2600:'not administer—or have a third party administer—a prescription drug plan or medicare advantage prescription drug plan for their retirees and/or',
2601:'their dependents. administration policy is that federal government entities should not receive the medicare part d drug subsidies because this',
2602:'would result in the medicare trust fund crosssubsidizing other federal programs. the primary rationale for creating the part d rds',
2603:'was to encourage employers and unions to continue to provide prescription drug coverage to their medicare eligible retirees and their',
2604:'qualified dependents after the implementation of the part d program. these omb circular no. a–11 revised—december 2019 page 13 of',
2605:'section 31 section 31—policies, laws, and other general requirements for budget estimates type of program or expenditure policies and requirements',
2606:'subsidies are not needed for federal government entities because the federal government intends to continue providing prescription drug coverage for',
2607:'its retirees and their qualified dependents. page 14 of section 31 omb circular no. a–11 revised—december 2019 section 32—personnel compensation,',
2608:'benefits, and related costs section 32—personnel compensation, benefits, and related costs table of contents 32.1 how should i estimate personnel',
2609:'compensation in my budget request? 32.2 how do i treat agency benefit payments under the federal employees’ compensation act? 32.3',
2610:'how do i budget for retirement costs? 32.4 how do i budget for unemployment compensation? 32.5 how do i budget',
2611:'for uniformed services health care? 32.6 are there other places in a–11 where i can find related guidance? summary of',
2612:'changes provides guidance on the provisional pay raise estimate section 32.1. updates awards guidance section 32.1 32.1 how should i',
2613:'estimate personnel compensation in my budget request? personnel compensation a pay scales, bonuses, allowances, and awards. for the purpose of',
2614:'planning agency budget requests for the 2021 budget, agencies should not include a provisional estimate of the civilian pay raise',
2615:'for january 2021. agencies should consult with their omb representative on the provisional estimate for the military pay raise for',
2616:'january 2021. in making their final estimates for the 2021 budget, agencies should anticipate revising pay raise amounts after the',
2617:'president makes a pay raise decision. your omb representative will provide additional guidance during budget season. the pay guidance above',
2618:'will apply to the statutory pay systems general schedule, foreign service, and veterans health administration, the executive schedule, the senior',
2619:'executive service ses, and wage grade employees. you should be prepared to provide supporting detail on calculating pay costs, including',
2620:'separate identification of the wage base reflected in the submission. for compensation costs, you must explicitly justify any increases in',
2621:'average compensation for the budget year. in fy 2021 budget requests, agencies must provide the following information on agencywide salary',
2622:'and awards spending: 1 an estimate of fy 2020 salary spending, excluding salary spending for senior executive service ses, senior',
2623:'level sl, and scientific or professional st positions, 2 an estimate of fy 2020 awards spending as a percent of',
2624:'fy 2020 nonses/sl/st salary spending, and 3 the amount requested for fy 2021 nonses/sl/st salary spending. further, agency budget requests',
2625:'must reflect an increase in awards spending, as a percent of nonses/sl/st salary spending, from fy 2020 to fy 2021.',
2626:'this increase in awards spending should be no less than 1 percentage point of fy 2021 nonses/sl/st salary spending. for',
2627:'example, if an agency estimates that awards spending in fy 2020 will equal 1.25 percent of fy 2020 nonses/sl/st salary',
2628:'spending, that agency must allocate an amount towards awards equal to no less than 2.25 percent of requested nonses/sl/st salary',
2629:'spending in fy 2021. omb circular no. a–11 2019 page 1 of section 32 section 32—personnel compensation, benefits, and related',
2630:'costs consistent with these directions, agency budget requests must clearly denote: 1 the amount allocated for awards spending in fy',
2631:'2021, and 2 the amount allocated for awards spending in fy 2021 as a percent of requested fy 2021 nonses/sl/st',
2632:'salary spending. awards spending is defined as the sum of: 1 individual performance awards for nonses/sl/st employees nature of action',
2633:'840 and, 2 individual contribution awards e.g., special act awards for nonses/ sl/st employees nature of action 849. agencies should',
2634:'be prepared to supply additional information on planned and actual expenditures upon request by omb. consistent with forthcoming guidance, this',
2635:'increased level of awards spending will enable agencies to strategically plan incentive awards, bonuses, relocation, recruitment, and retention allowances toward',
2636:'rewarding highperforming employees and those with critical skill sets. b hourly rates. for all employees as defined in 5 u.s.c.',
2637:'5504b, use hourly rates of compensation determined by dividing the annual rate of basic pay by 2,087, in accordance with',
2638:'section 15203a of the consolidated omnibus budget reconciliation act of 1985 public law 99–272. c withingrade increases. offset the net',
2639:'cost, if any, of withingrade salary increases i.e., costs after turnover, downgrades, and other grade or step reducing events are',
2640:'taken into account by savings due to greater productivity and efficiency. d vacancies. for vacancies expected to be filled in',
2641:'the budget year, use the entrance salary for the vacancies involved. e savings in personnel compensation. give full consideration to',
2642:'savings in personnel compensation due to personnel reductions, delay in filling vacant positions, leave without pay, lag in recruitment for',
2643:'new positions, filling vacancies at lower rates of pay, parttime employment, and grade reduction actions. identify terminal leave payments, including',
2644:'those for ses, as offsets against such savings. f positions above grade gs/gm–15. reflect these positions, including ses, only to',
2645:'the extent that positions have been authorized in those grades by opm or other authority, or are specifically authorized in',
2646:'substantive law. g executive selection and development programs. include in your estimates provisions for reasonable amounts for such programs, as',
2647:'required under title iv of the civil service reform act of 1978 and by implementing guidelines issued by the office',
2648:'of personnel management. h premium pay and overtime. fully justify increases over amounts for the preceding year for premium pay.',
2649:'in preparing estimates for overtime, you should analyze the use of overtime to ensure that it is used in a',
2650:'prudent and efficient manner; explore all reasonable alternatives to overtime such as improved scheduling; and ensure that adequate approval, monitoring,',
2651:'and audit procedures are in place to avoid overtime abuses. i special rates for experts and consultants. reflect these positions',
2652:'and rates only to the extent that they are authorized per 5 u.s.c. 3109. j severance pay. estimate severance pay',
2653:'at the amount needed for the fiscal year. however, obligations will be incurred on a payperiod by payperiod basis, notwithstanding',
2654:'the fact that a liability arises at the time of an employees separation. your estimates must include changes in severance',
2655:'pay and personnel compensation that would occur upon any reduction in force. page 2 of section 32 omb circular no.',
2656:'a–11 2019 section 32—personnel compensation, benefits, and related costs k physicians comparability allowance. reflect in your estimates approved plans to',
2657:'pay physicians comparability allowance under 5 u.s.c. 5948. instructions for reporting on the physicians comparability allowance program are issued separately.',
2658:'l bonuses and allowances. reflect in your estimates approved agency plans for paying recruitment and relocation bonuses and retention allowances.',
2659:'you should be prepared to supply information on planned and actual expenditures upon request by omb. m retirement costs. reflect',
2660:'in your estimates the cost effects of changes in the distribution of employees between the civil service retirement system csrs',
2661:'and the federal employees retirement system fers. note that fers contributions have changed as described in section 32.3. 32.2 how',
2662:'do i treat agency benefit payments under the federal employees’ compensation act? for accounts subject to appropriations action, include in',
2663:'your budget year estimates the amount billed by the office of workers’ compensation programs of the department of labor for',
2664:'benefits paid on behalf of employees of your agency in the past year under the federal employees’ compensation act. for',
2665:'accounts not subject to appropriations action, you must pay the bill in the current year. 32.3 how do i budget',
2666:'for federal employee retirement costs? agency contributions to the large retirement receipt accounts, including those managed by the departments of',
2667:'defense, state, treasury, the social security administration, and the office of personnel management, should reflect the effects of changes to',
2668:'the agency contribution rates for employee retirement and of civilian and military pay raises using the provisional pay raise assumptions',
2669:'specified for these accounts in section 32.1. contribution rates for csrs employees remain unchanged. agencies may need to adjust estimates',
2670:'when final pay assumptions for the budget are released. this applies to: 1. governmental receipt accounts containing federal employee contributions',
2671:'to federal employee retirement; 2. offsetting receipt accounts employer share, employee retirement containing employing agency contributions to federal employee retirement',
2672:'and federal agency share of social security and medicare payroll taxes; and 3. general fund contributions to federal employee retirement.',
2673:'fers contribution rates agency fers contribution rates that became effective beginning fy 2016 can be found in benefits administration letter',
2674:'15303 at this link: http://www.opm.gov/retirementservices/publicationsforms/ benefitsadministrationletters/2015/15303.pdf. also, see fy 2020 and fy 2021 contribution rates in the tables below. omb',
2675:'circular no. a–11 2019 page 3 of section 32 section 32—personnel compensation, benefits, and related costs fers employees other than',
2676:'rae and frae fy 2020 fy 2021 fy 2021 fy 2021 employing employing employee normal cost agency agency contribution contribution',
2677:'contribution regular 16.0% 17.3% 0.8% 18.1% law enforcement 33.4% 35.8% 1.3% 37.1% air traffic controller 33.2% 35.7% 1.3% 37.0% military',
2678:'reserve 18.7% 20.1% 0.8% 20.9% technicians cia special overseas 23.0% 24.8% 0.8% 25.6% members of 22.2% 23.1% 1.3% 24.4% congress',
2679:'congressional staff 23.9% 25.7% 1.3% 27.0% united states postal service and postal regulatory commission postal regular 14.7% 15.7% 0.8% 16.5%',
2680:'postal law 33.4% 35.8% 1.3% 37.1% enforcement fers revised annuity employees fersrae contributions as a percent of pay retirement groups',
2681:'fy 2020 employing agency contribution fy 2021 employing agency contribution fy 2021 employee contribution fy 2021 normal cost regular rae',
2682:'14.2% 15.5% 3.1% 18.6% law enforcement rae 31.6% 34.0% 3.6% 37.6% air traffic controller rae 31.4% 33.9% 3.6% 37.5% military',
2683:'reserve 16.8% 18.2% 3.1% 21.3% cia special overseas rae 21.3% 23.1% 3.1% 26.2% page 4 of section 32 omb circular',
2684:'no. a–11 2019 section 32—personnel compensation, benefits, and related costs members of congress rae 14.2% 15.5% 3.1% 18.6% congressional staff',
2685:'rae 16.3% 17.8% 3.1% 20.9% united states postal service and postal regulatory commission postal regular – rae 12.8% 13.8% 3.1%',
2686:'16.9% postal law 31.6% 34.0% 3.6% 37.6% enforcement rae fers further revised annuity employees fersfrae contributions as a percent of',
2687:'pay retirement groups fy 2020 employing agency contribution fy 2021 employing agency contribution fy 2021 employee contribution fy 2021 normal',
2688:'cost regular frae 14.2% 15.5% 4.4% 18.8% law enforcement frae 31.6% 34.0% 4.9% 37.8% air traffic controller frae 31.4% 33.9%',
2689:'4.9% 37.7% military reserve 16.8% 18.2% 4.4% 21.6% cia special overseas frae 21.3% 23.1% 4.4% 26.4% members of congress frae',
2690:'14.2% 15.5% 4.4% 18.8% congressional staff frae 16.3% 17.8% 4.4% 21.1% united states postal service and postal regulatory commission postal',
2691:'regular – frae 11.7% 12.7% 4.4% 17.1% postal law enforcement frae 30.5% 32.9% 4.9% 37.8% employees under section 303 of',
2692:'the cia act of 1964 for certain employees when serving abroad. for information only. omb circular no. a–11 2019 page',
2693:'5 of section 32 section 32—personnel compensation, benefits, and related costs 32.4 how do i budget for unemployment compensation? in',
2694:'general, you should not budget for the costs of unemployment compensation for former federal civilian and military personnel. the congressional',
2695:'intent is that such unemployment compensation be paid from appropriations available to the employing agencies. the liable agencies must absorb',
2696:'these reimbursements when they are required to be paid. if you do not employ large numbers of temporary employees or',
2697:'other personnel expected to lead to significant unemployment compensation claims, your estimates for the current and budget year will not',
2698:'contain any special provisions for the costs of reimbursing the unemployment trust fund for such payments. if you employ large',
2699:'numbers of temporary employees to meet partyear workload, you may request approval from omb to budget for unemployment compensation costs',
2700:'for your temporary employees. omb will consider such requests if you can demonstrate that you have a sound administrative control',
2701:'system for unemployment compensation claims. 32.5 how do i budget for uniformed services health care? for uniformed services postretirement medical',
2702:'care. postretirement medical care for medicareeligible retirees and their dependents/survivors was funded on an accrual basis beginning in fy 2003.',
2703:'budget estimates must assume inclusion of all medicareeligible retirees and families. agencies must calculate the following estimates for their budget',
2704:'submission: accrual contribution to the department of defense medicareeligible retiree health care fund. estimate of the health care dollars to',
2705:'be expended for all retirees. accrual contribution to the department of defense medicareeligible retiree health care fund. to develop appropriate',
2706:'annual accrual contribution estimates, agencies must use the percapita rates set by the department of defense medicareeligible retiree health care',
2707:'board of actuaries. every summer, the board sends a letter to the agencies promulgating the annual percapita rates. agencies must',
2708:'multiply these rates by the estimated average number of current uniformed service personnel. the resulting calculation is the accrual contribution,',
2709:'which should be budgeted in the agency’s personnel account. estimate of the health care dollars to be expended for all',
2710:'retirees. agencies must estimate expenditures for retiree health care. separate estimates must be provided for medicareeligible retirees and nonmedicareeligible retirees.',
2711:'the medicareeligible estimates are needed to develop the trust fund outlays for uniformed service health care and the nonmedicare eligible',
2712:'estimates to be included in agency budgets. to prevent double counting medicareeligibles, each agency must ensure that their health care',
2713:'account request does not include any amount for medicareeligible retiree health care other than the accrual contribution amounts. 32.6 are',
2714:'there other places in a–11 where i can find related guidance? yes. please see the table below for additional guidance',
2715:'on federal employment. other federal employment guidance and a–11 links section when do i record obligations for federal employment? 20.5b',
2716:'page 6 of section 32 omb circular no. a–11 2019 section 32—personnel compensation, benefits, and related costs how is civilian',
2717:'and military pay coded in my baseline schedule s? 81.2 what object class codes are used for employee compensation in',
2718:'the baseline? 83.7 what object classes are used to designate relocation expenses? 83.8 how are ftes computed? 85.5 how do',
2719:'i complete the employment summary schedule q? 85.6 what employment plans should my agency make prior to a funding hiatus?',
2720:'124.2 should my agency furlough employees during a hiatus in appropriations? 124.3 omb circular no. a–11 2019 page 7 of',
2721:'section 32 section 51—basic justification materials section 51—basic justification materials table of contents 51.1 general requirements 51.2 requirements for program',
2722:'justification 51.3 analysis of resources 51.4 relationship of justification to account structure 51.5 agency restructuring or work process redesign 51.6',
2723:'information on grant programs and infrastructure investment 51.7 performance goals, measures, and indicators 51.8 other analytical information 51.9 evidence and',
2724:'evaluation 51.10 explanations relating to supplemental appropriations requests 51.11 taxes and tax expenditures 51.12 major changes in receipts estimates 51.13',
2725:'user charges 51.14 unobligated balances in liquidating accounts 51.15 direct loan and loan guarantee programs 51.16 information on funding for',
2726:'inspectors general 51.17 information on agencys tribal consultation process 51.18 radio spectrumdependent communicationselectronics systems 51.19 budgeting for the acquisition of',
2727:'capital assets 51.20 requests for increases to reception and representation allowances summary of changes updates it resource statement and budget',
2728:'submission requirements to include cio collaboration with the senior agency official for privacy saop and a corresponding review of it',
2729:'budget data for privacy requirements section 51.3. requires all agencies to explain solicitations for new or modernized technologies or services',
2730:'that deviate from m1916 section 51.3. clarifies that agency it resource statements should be updated and submitted whenever an agency',
2731:'submits an update to its agency it portfolio summary data section 51.3. requires agencies to report on progress towards meeting',
2732:'requirements of the foundations for evidencebased policymaking act of 2018 section 51.9. 51.1 general requirements your initial budget submission to',
2733:'omb due in september should begin with a summary statement from the head of your agency and include: the broad',
2734:'policies and strategies proposed and the total amounts of discretionary and mandatory budgetary resources requested; omb circular no. a–11 2019',
2735:'page 1 of section 51 section 51—basic justification materials the relationship of the policies, strategies, and resources requested to the',
2736:'planning guidance for budgetary resources provided by omb; significant proposed differences, if any, from current administration policies; a thorough discussion',
2737:'of the evidence, both positive and negative, for major proposed policies. this evidence includes evaluation results, program performance indicators and',
2738:'performance goals, and other relevant data analytics and research studies; any significant proposals for changes in the current year budget',
2739:'and the relationship of such changes to the budget year and outyear requests; any significant proposals or changes in spending',
2740:'patterns for the 5to 10year period beyond the budget year and their relationship to outyear planning guidance and the policies',
2741:'proposed for the current and budget year; a separate submission that proposes and justifies if your agency so determines the',
2742:'need for additional funding for individual programs in excess of the budget year guidance levels to meet the presidents priorities.',
2743:'this separate submission should also identify potential discretionary offsets in lower priority programs within your agencys budget; a separate submission',
2744:'of the agency reform plan per omb memo m1722. where agency reform proposals have a budgetary or legislative impact, agencies',
2745:'should reflect those impacts in their fy 2021 budget submission to omb. where agencies are proposing major changes to account',
2746:'or organizational structures, agencies should discuss changes with their rmo prior to submission; and significant changes in fulltime equivalent fte',
2747:'employment. provide justification for changes in relationship to projected workload, strategic planning initiatives, and reengineering efforts. other sections in this',
2748:'circular that address budget justification materials include sections 25 through 54, and sections 200290. budget submissions to omb should be',
2749:'in the form of a performance plan to the greatest extent possible. section 230, 240 and 210 provide detailed instruction',
2750:'on developing and submitting an updated agency strategic plan and performance plan as required by gpra modernization act of 2010.',
2751:'51.2 requirements for program justification you must provide a written justification when you submit your budget. you should determine specific',
2752:'informational requirements and timing of submissions in consultation with your omb representative. where possible, you should include the full cost',
2753:'of a program, and you should align budget accounts and program activity lines with programs or the components of the',
2754:'programs that contribute to a single strategic objective. your request should be consistent with the funding levels included in policy',
2755:'guidance. if the request is not consistent with policy guidance, you must provide a summary of what your budget request',
2756:'would be at the policy guidance levels and the reasons why a budget request consistent with the guidance is not',
2757:'appropriate. in addition, you may be asked by your omb representative to identify and discuss the implications of other funding',
2758:'levels. page 2 of section 51 omb circular no. a–11 2019 section 51—basic justification materials prepare your justification in concise,',
2759:'specific terms and cover all programs and activities of your agency. use tables, charts, and graphs in lieu of or',
2760:'to supplement text. prepare materials in a manner designed to provide all of the information that you and omb have',
2761:'agreed is necessary for omb to understand and evaluate your agencys request and make its determinations. where programs are jointly',
2762:'administrated by or impact multiple agencies, information on shared program budgets should be coordinated through omb. your request should include',
2763:'any new appropriations language provisions or changes to complex appropriations language, including general provisions. any change to appropriations language with',
2764:'a budgetary impact, including changes to general provisions, requires omb approval. see section 95 for additional information on appropriations language.',
2765:'at the discretion of omb, you should include the following information for legislative proposals: your estimates of the costs of',
2766:'implementing or administering proposed legislation. the assumptions underlying your estimates, including new work years, program outputs, and costs of inputs',
2767:'such as materials, contract costs or personnel costs. you should also include a discussion of alternative implementation strategies considered e.g.,',
2768:'contracting out versus inhouse, and a discussion of any models used to develop your estimates. the budget classification mandatory or',
2769:'discretionary of the costs of implementing and administering the legislative proposal along with a written justification for your selection. productivity',
2770:'savings and/or offsets for these costs. you should also provide a discussion of the methods and assumptions underlying your estimates',
2771:'for productivity savings and offsets. you should also include the following: a comparison of total program benefits and total program',
2772:'costs, using quantitative, objective data to the maximum extent possible, as well as qualitative or judgmental material. a comparison of',
2773:'the marginal benefits and the marginal costs associated with the additional funds or reduced funding proposed. supporting information that takes',
2774:'into consideration agency and outside e.g., think tanks, gao, cbo, universities, interest groups program evaluations and related analytic studies, whether',
2775:'or not they agree with the proposed policy. at the discretion of your omb representative, these requirements may be modified',
2776:'or alternative justification materials specified. it should be emphasized that late decisions on proposed law provisions for the budget will',
2777:'require flexibility in this process. other materials may be requested by your omb representative. 51.3 analysis of resources use a',
2778:'tabular presentation to identify the financial and personnel resources required at the program levels under consideration. omb circular no. a–11',
2779:'2019 page 3 of section 51 section 51—basic justification materials for all information technology it budgetary resources include a breakout',
2780:'of resources financial, and if available, personnel within each program level for the entire agency, inclusive of all components and',
2781:'programmatic it investments. the tabular presentation should include in its title the phrase it table and identify obligations py, cy,',
2782:'and by for each tafs that funds it throughout the entire agency. additionally, provide a narrative summary of the agency’s',
2783:'fy 2021 it investment priorities and any new it investments included in the request. the narrative should include, but is',
2784:'not limited to, the following information: for each new it investment, include in the narrative whether it is a cybersecurity',
2785:'investment or a high value asset system. for each tafs/account code, the purpose and justification for any increase in funding',
2786:'relative to enacted py levels. for each tafs/account code, an explanation of change for any decrease in funding relative to',
2787:'enacted py levels. for each tafs/account code, where applicable, an explanation of why funding levels are different from the information',
2788:'submitted through the it budget – capital planning reporting process. the submission should include the following tabular data to capture',
2789:'all agency it spending by tafs/account code: tafs/account fte py py total $ fte cy cy total $ fte by',
2790:'by total $ code in millions in millions in millions your justification materials should include a section beginning with the',
2791:'words it resource statements that provides the following: a a statement that the cio collaborated with all component cios, the',
2792:'senior agency official for privacy saop, and the chief financial officer cfo on the it budget submissions, and that it',
2793:'includes appropriate estimates of all it resources included in the budget request/president’s budget. b a statement from the cio indicating',
2794:'the extent to which the cio has reviewed and had significant input in approving it investments included in this budget',
2795:'request. for example, if the cio has reviewed and approved all the investments from bureau/component/operating division/mode a, b, and c,',
2796:'but not d, then the statement must identify that the cio reviewed and approved investments from bureau/component/operating division/mode a, b,',
2797:'and c. c a joint statement from the cfo and cio identifying the extent to which the cio had a',
2798:'significant role in reviewing planned it support for major programs and significant increases and decreases in it resources reflected in',
2799:'this budget. d an update of the cios common baseline rating for element d d1. cio reviews and approves major',
2800:'it investment portion of budget request to show whether the desired development outcome is: a. incomplete – agency has not',
2801:'started development of a plan describing the changes it will make to ensure that all baseline fitara responsibilities are in',
2802:'place. b. partially addressed – agency is working to develop a plan describing the changes it will make to ensure',
2803:'that all baseline fitara responsibilities are in place. page 4 of section 51 omb circular no. a–11 2019 section 51—basic',
2804:'justification materials c. fully implemented – agency has developed and implemented its plan to ensure that all common baseline fitara',
2805:'responsibilities are in place. e the extent to which the cio can certify the use of incremental development. for example,',
2806:'if the cio can certify that all the investments from bureau/component/operating division/mode a, b, and c, but not d, are',
2807:'using incremental development practices then the statement must identify that the cio certifies that investments from bureaus/components/operating divisions/modes a, b,',
2808:'and c are using incremental development practices. f a statement that the saop has reviewed the it budget submission and',
2809:'that privacy requirements, as well as any associated costs, are explicitly identified and included with respect to any it resources',
2810:'that will be used to create, collect, use, process, store, maintain, disseminate, disclose, or dispose of personally identifiable information pii.',
2811:'g a statement explaining any planned deviation, if applicable, from the requirements specified in m1916 regarding agency solicitation of new',
2812:'or modernized technology or services for which a quality service management office qsmo has been predesignated. the development of the',
2813:'above statements and discussion should be integrated and coordinated with ongoing risk management and internal control efforts described in omb',
2814:'circular no. a123 management’s responsibility for enterprise risk management and internal control and your agency’s public congressional justification materials. agencies',
2815:'should update and submit their it resource statements with every updated agency it portfolio summary submission. additional details on erm',
2816:'requirements are also included in section 270. the following dates satisfy the fy 2021 capital planning and investment control requirements:',
2817:'august 19, 2019 tentative o fy 2021 draft agency it investment portfolio summary submission; o verification that the required egov/lob',
2818:'contribution levels are being included in the agency’s budget plans. september 913, 2019tentative o fy 2021 agency it portfolio summary',
2819:'submission including the agency it investment portfolio summary and agency budget accounts summary; agencies are encouraged to submit as early',
2820:'as possible in this submission window, to move to next steps. september 1020, 2019 tentative o fy 2021 agency it',
2821:'portfolio summary details o fy 2021 it resource statements. january 2020 specific dates tbd o final fy 2021 president’s budget',
2822:'submissions; o the recertification of “it resource statements” should be included in the agency’s congressional justification. february 2020 specific dates',
2823:'tbd o optional fy 2021 congressional justification submission; o fy 2021 it resource statements as applicable. omb circular no. a–11',
2824:'2019 page 5 of section 51 section 51—basic justification materials june 2020 specific dates tbd o optional fy 2021 midsession',
2825:'review submission; o fy 2021 it resource statements as applicable. to the extent possible, you should attempt to align your',
2826:'budget accounts with programs, distinguishing among components that contribute to different strategic objectives. this should relate program objectives see section',
2827:'240 and budget accounts or subaccounts. in addition, you should include the full cost of a program where possible. in',
2828:'some cases, you may want to consider requesting budgetary resources to cover all indirect costs in the budget account or',
2829:'program activity that funds the program, and paying for all central services as they are used. in other cases, you',
2830:'may want to request appropriations for some central accounts providing support services; in these cases, you should include a table',
2831:'showing the full cost of resources used by each program, whether paid from its budget account or not. present resources',
2832:'required for py and cy, as well as the estimated requirements for each funding option for by through by+9, where',
2833:'applicable. if cy cancellations or supplementals are pending or proposed, identify these separately. a subsidiary breakdown of such items as',
2834:'personnel compensation, capital outlay, or other categories of special concern would be useful. generally, present financial data in terms of',
2835:'budgetary resources by year. however, your omb representative may require additional measures, such as unobligated balances and offsetting collections. describe',
2836:'budgetary resources requests in the context of your management plan for the programs and activities. describe resources requested for it',
2837:'investments in the context of your program requirements. for it expenditures proposed, demonstrate that all opportunities for coordination with administration',
2838:'goals and eliminating redundant activities have been explored. explain the analysis used to determine the resources needed to accomplish program',
2839:'and administration goals, and demonstrate that all opportunities for making more efficient and effective use of resources have been explored.',
2840:'51.4 relationship of justification to account structure to the extent possible, you should attempt to align your budget accounts with',
2841:'programs, distinguishing among components that contribute to different strategic objectives. where the major programs in your justification materials do not',
2842:'coincide with the budget account structure, prepare a table to show the relationship. arrange this table by program, with all',
2843:'relevant accounts and parts of accounts listed, showing budgetary resources usually budget authority in millions of dollars and fte. include',
2844:'breakouts of financial resources within each account activity line for total it expenditures. report programs that are mainly grants, contracts',
2845:'or other transfers of funds to entities other than your agency, related salaries and expense accounts and parts of accounts,',
2846:'including allocations of overhead amounts. where it is helpful to explain the coverage of the table or the relationship among',
2847:'accounts, prepare a short narrative to accompany the table. this requirement only applies to major programs and activities. you should',
2848:'consult your omb representative to ensure that you provide tables for appropriate activities and that you avoid unnecessary paperwork. 51.5',
2849:'agency restructuring or work process redesign you should identify restructuring or process reengineering activities resulting from proposed and current investments',
2850:'in it and other areas that yield budgetary savings. indicate how these activities allow your agency to utilize existing resources',
2851:'better while improving program management and service delivery. page 6 of section 51 omb circular no. a–11 2019 section 51—basic',
2852:'justification materials 51.6 information on grant programs and infrastructure investment include copies of systematic economic analyses of expected benefits and',
2853:'costs completed in accordance with executive order 12893. 51.7 performance goals, measures, and indicators agency budget submissions for the fy',
2854:'2021 budget may be structured as the performance plan required by the gpra modernization act of 2010 see also 31',
2855:'u.s.c. 1115. therefore, you need not submit a separate performance plan to comply with the act. your budget submission should',
2856:'cover all of your agencys programs and should address all statutory requirements of the annual performance plan required by the',
2857:'gpra modernization act of 2010. sections 240 and 210 contain detailed information on performance plan requirements. additional details on applicable',
2858:'public posting and notification requirements are also included in section 22. 51.8 other analytical information additional information may be required',
2859:'in budget justifications on the following: workload analyses; unit costs; productivity trends; enterprise risk management profiles; and impact of capital',
2860:'investment proposals on productivity. use productivity measurement, unit costs, enterprise risk management, and organizational performance standards to the maximum extent',
2861:'possible in justifying staffing and other requirements. include as a specific element in productivity improvement for activities of federal staff',
2862:'the gains planned or being realized from streamlining, including reduction of unnecessary overhead, creative use of technology, and elimination of',
2863:'low priority tasks and programs. you should also be prepared to provide information on the basis for distributing funds e.g.,',
2864:'formulas or principles for allocation, matching, policies regarding the awarding of loans, grants, or contracts, etc. and data on resulting',
2865:'geographic distribution e.g., by state, etc., with identification of any issues. 51.9 evidence and evaluation agencies should strengthen the use',
2866:'of data and evidence defined in section 200.22 to drive better decisionmaking and achieve greater impact and efficiencies. to further',
2867:'these efforts, agencies are required to submit an evidence template as part of their fy 2021 budget submissions. this template',
2868:'is designed to provide omb with required updates on: the agency’s progress towards meeting requirements of the foundations for evidencebased',
2869:'policymaking act of 2018 public law 115435, including development and use of a learning agenda evidencebuilding plan, annual evaluation plan,',
2870:'and capacity assessment. in addition, agencies should reference and describe evidencebuilding proposals accounted for in their budget request, including but',
2871:'not limited to efforts to meet the requirements of the foundations for evidencebased policymaking act of 2018; and omb circular',
2872:'no. a–11 2019 page 7 of section 51 section 51—basic justification materials the agency’s progress in implementing monitoring and evaluation',
2873:'policies and practices aligned with the guidelines issued in m1804 as required by the foreign aid transparency and accountability act',
2874:'of 2016 as applicable. 51.10 explanations relating to supplemental appropriations requests if you request a supplemental, explain why the request',
2875:'was not included in the regular estimates for the period concerned and the reasons why it is considered essential that',
2876:'the additional appropriation be granted during the year. submit proposals for offsets to be made elsewhere in your agency for',
2877:'both mandatory and discretionary resources and indicate related fte savings or requirements and appropriate financing changes. show the effect of',
2878:'requested supplementals in the appropriate portions of the justification material for the program elements affected. 51.11 taxes and tax expenditures',
2879:'reflect full and explicit consideration of the resources made available by the federal government through tax expenditures and other tax',
2880:'incentives. tax expenditures are attributable to provisions of the federal income tax laws that allow a special exclusion, exemption, or',
2881:'deduction from gross income or that provide a special credit, rate of tax, or deferral of tax 2 u.s.c. 622.',
2882:'tax expenditures include subsidies provided through the income tax system. you must consult with the office of tax analysis, department',
2883:'of the treasury on all proposals for new taxes or modifications of existing taxes whether or not the modification results',
2884:'in a tax expenditure. after consulting with the office of tax analysis submit a justification of the proposal to omb.',
2885:'the justification should include the views of the office of tax analysis and address the following items: the nature and',
2886:'extent of the problem addressed by the proposal. the reason a subsidy is needed. the nontax alternatives. the reason a',
2887:'tax change is preferable to the nontax alternatives. in addition, you should be prepared to submit justifications for continuing or',
2888:'reenacting existing taxes and tax expenditures in the program areas for which you have primary responsibility. such justifications will contain',
2889:'the information described above. in general, tax expenditures are subject to the same degree of performance reviews as spending and',
2890:'regulatory programs. tax expenditures often complement or substitute for agencies spending or regulatory programs that contribute to strategic objectives, and',
2891:'the resources and incentives provided through tax expenditures can be substantial. work with the office of tax analysis, which has',
2892:'lead responsibility for tax policy and analysis of tax expenditures, to develop data and methods to evaluate the effects of',
2893:'tax expenditures that affect or are directed at the same goals as your programs. you should be prepared to furnish,',
2894:'upon request, problem analyses, estimates of economic effects, and other materials that will provide explicit quantitative information on the relationship',
2895:'of existing or proposed tax expenditures to proposed budget expenditures. 51.12 major changes in receipts estimates provide narrative explanations for',
2896:'major changes from one fiscal year to the next in the amounts of receipts reported for any account, trends in',
2897:'receipt estimates for the related programs, and any other unusual circumstances relating to the estimates. page 8 of section 51',
2898:'omb circular no. a–11 2019 section 51—basic justification materials advise omb of increases in amounts reported to the treasury department',
2899:'accounts 1435.00 general fund proprietary interest receipts, not otherwise classified and 3220.00 all other general fund proprietary receipts when you',
2900:'expect that the amounts collected from a single source will exceed $10 million in any year or when legislation is',
2901:'proposed that will affect any receipts reported to those accounts. make your explanations of legislative proposals consistent with your legislative',
2902:'program and outyear policy estimates. cover the expected timing of enactment and the annual level of receipts anticipated. 51.13 user',
2903:'charges your budget request should reflect the results of your biennial review of existing user charges and of the potential',
2904:'for establishing user charges, as required by section 8 of omb circular a25. if you propose new user charges that',
2905:'require authorizing legislation, provide a clear explanation of the new user charge and the legislation that will be required to',
2906:'authorize it. include a detailed discussion of plans for achieving enactment of the legislation and the administrative actions planned for',
2907:'collecting the charges if the legislation is enacted. assess the proposals chances of enactment and explain why the president should',
2908:'propose it in the budget, taking into account the likely reaction to the proposal by the congress and the users.',
2909:'describe the basis for your assessment in detail. refer to omb circular a25 for additional information and requirements regarding user',
2910:'charges. you may also find gaos federal user fees: a design guide useful. 51.14 unobligated balances in liquidating accounts all',
2911:'unobligated balances in liquidating accounts must be transferred to the general fund at the end of the fiscal year unless',
2912:'an exemption has been granted by omb. you must submit information justifying any unobligated balances you expect to carry forward',
2913:'into the current year see section 185.3l. 51.15 direct loan and loan guarantee programs proposed changes to technical assumptions must',
2914:'be included with justification materials for all credit programs unless another date is agreed upon by omb. required materials include',
2915:'any proposed changes to technical assumptions, methodology, or source data underlying the credit subsidy cost estimate cash flows, and justification',
2916:'for such changes. consult with your omb representative and refer to omb circular a129 regarding other requirements for direct loan',
2917:'and loan guarantee programs, including policy proposals for new or existing programs see section 185. 51.16 information on funding for',
2918:'inspectors general if your agency is covered by the inspector general act of 1978, as amended 5 u.s.c. app., your',
2919:'justification materials must include the following information required by section 6f of the act: 1. information submitted by the inspector',
2920:'general to the head of the agency under section 6f1 of the act: the budget estimate and request of the',
2921:'inspector general to the head of the agency; the portion of the budget amount requested by the inspector general for',
2922:'training, including a certification that the amount requested satisfies all training requirements for that fiscal year; and omb circular no.',
2923:'a–11 2019 page 9 of section 51 section 51—basic justification materials the portion of the budget amount sought by the',
2924:'inspector general as necessary to support the council of the inspectors general on integrity and efficiency. 2. information required to',
2925:'be submitted by the head of the agency under section 6f2 of the act: an aggregate request by the head',
2926:'of the agency for the office of inspector general oig; amounts requested by the head of the agency for oig',
2927:'training; amounts requested by the head of the agency for support of the council of the inspectors general on integrity',
2928:'and efficiency; and any comments of the affected inspector general with respect to the overall inspector general request by the',
2929:'head of the agency. prior to the submission of the presidents budget to the congress, all of the above categories',
2930:'of predecisional deliberative information are subject to the confidentiality provisions of section 22. the act requires some of the above',
2931:'categories of information to be included in the presidents budget submitted to the congress. all of the other categories of',
2932:'information listed above continue to remain subject to the confidentiality provisions of section 22 even after submission to the congress',
2933:'of the presidents budget. 51.17 information on agencys tribal consultation process your agencys initial budget submission to omb must include',
2934:'a description of the tribal consultation process that the agency conducted related to budget development, and the input that was',
2935:'received. if the agency has no programs with tribal implications, the section should indicate that no consultation is required. please',
2936:'confer with your agency lead on tribal consultation in developing an appropriate and effective approach to consultation, in light of',
2937:'your agencys programs. this requirement is based on executive order 13175 november 2000 and the memorandum of november 5, 2009,',
2938:'directing agencies to develop plans to implement the executive order. 51.18 radio spectrumdependent communicationselectronics systems agencies must provide a narrative',
2939:'that: 1 states whether the system will share spectrum with other federal or nonfederal existing systems/operations and, if so, the',
2940:'nature and extent of the sharing relationship; 2 states whether sharing of an existing federal system to meet the capability',
2941:'requirement is possible, or whether sharing capabilities of similar federal users has been considered; 3 describes, compares, and evaluates the',
2942:'spectrum efficiency and effectiveness for various alternatives considered utilizing the methodology described in section 31.12, or another methodology developed by',
2943:'the agency and approved by omb; and 4 certifies consideration of nonspectrum dependent or commercial alternatives to meet mission/operational requirements.',
2944:'51.19 budgeting for the acquisition of capital assets a overview the government should have a high level of assurance that',
2945:'the funds dedicated to capital acquisitions support the agency mission and provide value to the taxpayer. in addition, agencies should',
2946:'be able to justify page 10 of section 51 omb circular no. a–11 2019 section 51—basic justification materials the acquisition',
2947:'and operation of an asset. the generation of a sound business case is a best practice for providing that justification',
2948:'and assurance. a business case should include the rationale for the investment and reference any supporting analysis. the capital programming',
2949:'guide provides guidance on the principles and techniques for effective capital programming. additionally, budget terms and definitions are included in',
2950:'appendix j, principles of budgeting for capital asset acquisitions. other references related to capital assets are included in appendix k,',
2951:'selected omb guidance and other references regarding capital assets. the policy, budget justification, and reporting requirements for capital assets apply',
2952:'to all agencies of the executive branch of the government subject to executive branch review. agency business cases are due',
2953:'at the same time as your agencys annual budget submission see table 1 in section 25. b information technology it',
2954:'required data for all it investments is provided by agencies reporting through the it dashboard addressing both overall it investment',
2955:'spending the agencys it portfolio, and the information required for major it investments, as described at: https://www.whitehouse.gov/omb/management/egov/ agencies not reporting',
2956:'data to the it dashboard are also accountable for adhering to the guidance provided to all agencies on how to',
2957:'conduct it capital planning internally, as addressed in the above guidance, and also in circular a130, and the capital programming',
2958:'guide. budget process guidance is communicated to such agencies individually, regarding the data to be submitted as part of their',
2959:'agency budget submissions in the fall, based on the requirements of omb rmo with agency oversight responsibility, and other considerations.',
2960:'c noninformation technology nonit in general, business cases are required for the acquisition and operation of nonit capital assets. the',
2961:'definition of capital asset can be found in appendix 1 of the capital programming guide. links to the template and',
2962:'instructions for the business case are provided in section 25, table 1. the instructions include submission requirements, deadlines, and exemptions.',
2963:'i aircraft an aircraft is a type of nonit capital asset. a business case template tailored to the needs of',
2964:'the aircraft community is available. links to the template and instructions are provided in section 25, table 1. the instructions',
2965:'include submission requirements, deadlines, and exemptions. ii facilities facilities are a type of nonit capital asset. when justifying a major',
2966:'investment in a facility, including new construction, full and partial building or modernization, or facility investments that meet the agencys',
2967:'capital threshold, you should be prepared to provide the materials identified in section 31.9a if requested by your omb representative.',
2968:'omb circular no. a–11 2019 page 11 of section 51 section 51—basic justification materials 51.20 requests for increases to reception',
2969:'and representation allowances if your agencys request for reception and representation r&r expenses exceeds the fy 2020 budget level or',
2970:'the current enacted level, the information below must be included in the initial budget submission: the proposed increase in the',
2971:'r&r account; the account title, account number, and draft of appropriations language for the account; and a brief rationale for',
2972:'why the fy 2021 budget should propose this increase. page 12 of section 51 omb circular no. a–11 2019 section',
2973:'54—rental payments for space and land section 54—rental payments for space and land table of contents 54.1 do i need',
2974:'to report on rental payments? 54.2 what materials must i provide? 54.3 what terms do i need to know? 54.4',
2975:'how do i prepare the space budget justification? 54.5 what supporting information must i provide? 54.6 what is new for',
2976:'this fiscal year? ex–54 space budget justification 54.1 do i need to report on rental payments? if your agency obligates',
2977:'more than $5 million annually for rental payments to the general services administration gsa or to others e.g., other federal',
2978:'agencies or commercial landlords for rental of space, structures and facilities, and land and building services, you must submit a',
2979:'space budget justification in the format of exhibit 54 at the same time as your agencys annual budget submission see',
2980:'section 54.2 for the email address for the submission, which must be coordinated with all relevant agency officials. omb uses',
2981:'this information to evaluate your budget request for rent in the context of personnel and program changes e.g., downsizing. gsa',
2982:'uses this information to refine its estimates of rental costs. you should use this information to analyze your space requirements',
2983:'and rental costs. for reporting purposes, include amounts for the services covered by the basic rental charge assessed by gsa',
2984:'as obligations for rental payments to gsa, but exclude amounts above standard services, such as overtime utility services. from gsas',
2985:'monthly bill, use line d, total annual rental plus, in some cases, line 14a billing adjustments and corrections, current year',
2986:'to compare to the amount on the line gsa rent estimate of exhibit 54. these amounts are already net of',
2987:'obligations for the cost of operations in buildings where gsa has delegated authority for building operations. the cost of building',
2988:'operations in buildings whose operational authority is delegated should be budgeted in the appropriate object classes, such as 25.4, operations',
2989:'and maintenance of facilities. these costs should appear on exhibit 54. make your obligations for rental payments to gsa part',
2990:'1 of exhibit 54 and your obligations for other space services paid to nongsa entities part 2 consistent with data',
2991:'reported as rental payments under the appropriate object classes see section 54.4. 54.2 what materials must i provide? you must',
2992:'submit an overall summary report in the format of exhibit 54 for the agency as a whole. this report provides',
2993:'a justification of your agencys budget request for rent. in addition, you must submit a separate report for each bureau',
2994:'or subordinate organization that makes rental payments. submit a single agencywide summary report if these costs are paid for centrally',
2995:'from one account. you must complete exhibit 54 using an electronic excel spreadsheet available from gsa. the spreadsheet format includes',
2996:'inflation factors to calculate outyear estimates automatically and it generates total obligations for rental costs and funding sources. omb circular',
2997:'no. a–11 2019 page 1 of section 54 section 54—rental payments for space and land the report contains information for',
2998:'py through by+1 on: rental payments to gsa, which reconciles the gsa rent estimate with actual, planned, and requested changes',
2999:'in inventory. funding sources for these rental payments to gsa. rental payments to others, both nonfederal and federal sources. supporting',
3000:'detail on all changes from the gsa rent bill or gsa estimates of rental costs see section 54.5. your submission',
3001:'must support your budget year request and list all applicable appropriations and/or other funding sources by account. report space requirements',
3002:'to the nearest square foot; state obligations in thousands of dollars and round to the nearest thousand. where an amount',
3003:'falls exactly halfway in between, round to the nearest even figure for example, both $11,500 and $12,500 round to $12.',
3004:'do not identify amounts of $500 or less. in addition to the materials provided with your budget submission, submit electronic',
3005:'versions of these materials both to gsa and omb by sending emails to the following addresses: ombexhibit54@gsa.gov and exhibit54@omb.eop.gov exhibit',
3006:'54 is due with the budget submission. before sending the completed spreadsheet, verify that the subject line has the threedigit',
3007:'cgac agency code see appendix c and the full agency name. 54.3 what terms do i need to know? agency',
3008:'means departments and establishments of the government, and bureau means the principal subordinate organizational units of an agency. gsa bureau',
3009:'code means the agency/bureau codes recorded on the gsa rent bills or gsa budget estimates for each bureau making rental',
3010:'payments. this number is not the same as the 2–digit omb bureau code described in section 79.2 and appendix c.',
3011:'gsa rent estimate means a document developed by gsa and sent to customer agencies once a year. this document provides',
3012:'budget year data on estimated assigned space and the associated costs of that space. it is used by gsas customers',
3013:'for planning and budgeting purposes. you should use this years gsa budget estimate available this summer to report the gsa',
3014:'rent estimate for the cy and by. ombapproved inflation factor means the inflation factor used in the gsa budget estimate.',
3015:'mid session review inflation factors will be used for cy through by+1. the electronic spreadsheet format provided to you will',
3016:'use these factors to automatically inflate certain outyear estimates. chargeback or adjustments to the bill means the process by which',
3017:'gsas customers contest a gsa billing. if you claim a chargeback, you are required to complete a standard form 2972',
3018:'if you are an ipac agency and a form 2992 if you are a nonipac agency and provide supporting chargeback',
3019:'data justifying your claim. total workplace fit furniture, information technology program budget request will be included on the exhibit 54,',
3020:'if you intend to classify those charges as object class 23.1, rental payments to gsa. page 2 of section 54',
3021:'omb circular no. a–11 2019 section 54—rental payments for space and land the fit estimate should be entered on the',
3022:'sum worksheet in row 33 for the by budget year column n and by+1 column q. more information can be',
3023:'found on the gsa web site http://www.gsa.gov/exhibit 54 by downloading the pdf file total workplace fit furniture and it booklet–gsa.',
3024:'54.4 how do i prepare the space budget justification? the following table explains the information needed to prepare the space',
3025:'budget justification see exhibit 54. exhibit 54 illustrates the summary page of the submission. there are five worksheets that contain',
3026:'the detail for the chargebacks, planned changes to inventory and the requested program changes. one worksheet is for the chargebacks,',
3027:'and there is one for each year in which to detail planned changes to inventory and the requested program changes',
3028:'i.e., py, cy, by and by+1. the summary justification consists of two parts: rental payments to gsa part 1. with',
3029:'the exception of the lines other adjustments, statutorilyimposed rent caps, and funding sources for rental payments to gsa, data in',
3030:'this part is derived by formula from five backup worksheets; and rental payments to others part 2. subtotals, totals, and',
3031:'certain other entries indicated in boldface will be automatically calculated see exhibit 54. information required for the space budget justification',
3032:'entry description report in dollars and to the nearest square foot on the individual worksheets. the totals will be automatically',
3033:'calculated for the summary page, with obligations rounded to the nearest thousand. report net estimates of rental costs and square',
3034:'feet i.e., net of any adjustments within the relevant category being reported. part 1a: rental in part 1, include information',
3035:'on rental payments to gsa only. report data payments to gsa on rental payments to others in part 2. sections',
3036:'ii, iii, and iv for py, cy, by, and by+1 worksheets space budget justification—the summary worksheet other adjustments statutorilyimposed rent',
3037:'caps total, net rental payments to refer to the exhibit 54 instructions provided by gsa for specific guidance in completing',
3038:'the supporting worksheets of the exhibit 54 excel workbook. in addition to the instructional guide, gsa will provide the cy',
3039:'and by base rent estimate files and corresponding files containing anticipated inventory changes for those budget years. the gsa exhibit',
3040:'54 instructions can be found at: http://www.gsa.gov/exhibit54 use this space to enter any other adjustments that are not included in',
3041:'the individual worksheets. include an explanation of these items. report only on those rental payments to gsa that you consider',
3042:'constrained for legal reasons. include as a footnote the legal reference i.e., public law citation. supporting detail must be provided,',
3043:'as described in section 54.5. the space budget justification worksheet will automatically generate these omb circular no. a–11 2019 page',
3044:'3 of section 54 section 54—rental payments for space and land entry description gsa totals. part 1b: funding sources for',
3045:'rental payments to gsa funded by direct appropriations account title and id code list each direct appropriation that funds rental',
3046:'payments to gsa, by account title and identification id code. use a 9–digit id code, which includes the omb agency/bureau',
3047:'code followed by the 4–digit basic account symbol assigned by treasury xxx–xx–xxxx see section 79.2. for py–by+1, include the amount',
3048:'of obligations for rental payments to gsa that are funded from annual appropriations and permanent appropriations to general, special, and',
3049:'trust funds. if there are more than three accounts listed, change the electronic spreadsheet to add rows, as needed. subtotal,',
3050:'direct appropriations report the sum of amounts of direct appropriations for a year for accounts listed. if more than three',
3051:'accounts are listed, change the spreadsheet formula to calculate the amount funded by direct appropriations. funded by other sources: list',
3052:'all other sources of funding for rental payments to gsa i.e., other than direct appropriations by account title and id',
3053:'code described above. account title and id code include additional information on the line stub to identify the source of',
3054:'funding, as necessary. for py–by+1, include the amount of obligations for rental payments to gsa that are funded from reimbursements,',
3055:'other offsetting collections, and allocations. if there are more than three accounts listed, change the electronic spreadsheet to add rows,',
3056:'as needed. subtotal, other funding sources total, net rental payments to gsa object class 23.1 report the sum of amounts',
3057:'for other funding sources for a year for accounts listed. if more than three accounts are listed, change the spreadsheet',
3058:'formula to calculate the amount funded by other sources. report the sum of amounts paid to gsa for all funding',
3059:'sources direct appropriations plus other funding sources for a year for accounts listed. report amounts that are consistent with obligations',
3060:'classified as rental payments to gsa object class 23.1. make the totals for each year equal to the corresponding total,',
3061:'net rental payments to gsa reported above see exhibit 54. this includes payments for furniture and information technology equipment made',
3062:'to gsa under the fit program. part 2. rental in part 2, report information on rental payments to federal agencies',
3063:'other payments to others than gsa and to entities outside the federal government. exclude data on rental payments to gsa,',
3064:'which are reported in part 1. nonfederal sources object class 23.2 federal sources other than gsa object class 25.3 include',
3065:'obligations for possession and use of space, land, and structures leased from nonfederal sources i.e., commercial landlords. report amounts consistent',
3066:'with obligations classified as rental payments to others object class 23.2. include obligations for payments to federal agencies other than',
3067:'gsa for space, land, and structures that are subleased or occupied by permits, regardless of whether the space is owned',
3068:'or leased. note: typically, with the approval of the administrator of gsa, you may sublease your gsaassigned space to another',
3069:'agency or bureau. in such page 4 of section 54 omb circular no. a–11 2019 section 54—rental payments for space',
3070:'and land entry description cases, if you are the agency assigned the space by gsa, report rental payments for this',
3071:'space in part 1 as rental payments to gsa. if you are the agency or bureau subleasing space from another',
3072:'agency or bureau, report payments for the sublease in part 2 as federal sources other than gsa. report amounts consistent',
3073:'with obligations for rental payments to federal sources reported as purchases of goods and services from government accounts object class',
3074:'25.3. total, rental payments to others report the sum of amounts as rental payments to nonfederal sources and to federal',
3075:'sources other than gsa. make the totals consistent with rental obligations classified in object classes 23.2 and 25.3. 54.5 what',
3076:'supporting information must i provide? complete and submit all six worksheets of exhibit 54 that support the space budget justification',
3077:'summary page. for each change, include the gsa bureau code; the gsa building number if known; city and state; type',
3078:'of action; effective date; square feet; and rent, on the appropriate worksheet. for any program changes requested, provide supporting information',
3079:'that identifies the program initiatives related to the requested changes. in addition, provide a list that identifies major acquisitions, renovations,',
3080:'or consolidations required to implement agency planned space changes, as well as the timing, amount of work space, and cost',
3081:'of each action. 54.6 what is new for this fiscal year? there are no revisions for this fiscal year. omb',
3082:'circular no. a–11 2019 page 5 of section 54 exhibit 54 page 6 of section 54 omb circular no. a–11',
3083:'2019 section 55—information technology investments section 55—information technology investments table of contents 55.1 overview 55.2 why must i report on',
3084:'information technology investments? 55.3 what specific guidance applies to fy 2021, and when is the information required? 55.4 how should',
3085:'agencies align it investments with their strategic plans? 55.5 do these requirements apply to me? 55.6 what do i need',
3086:'to know about an agency’s it budget and management requirements? 55.7 what do i need to know about major it',
3087:'business cases? 55.8 what do i need to know about standard it investment reports? summary of changes completes the phased',
3088:'implementation of granular cost data for investments, in particular for technology business management it cost pools and it towers section',
3089:'55.1. includes requirement for agencies to fully adopt and report standard investment categories, it infrastructure, it security, and management investments',
3090:'that are now mandatory for the fy 2021 cycle section 55.1. clarifies that agencies should report geospatialrelated spending in it',
3091:'investments through alignment with the federal enterprise architecture fea business reference model brm section 55.4. includes open data plan reporting',
3092:'requirement within agency information resource management irm strategy plan submissions per the requirements stated in 44 u.s.c. 3506 section 55.4.',
3093:'updates naming convention for second component of agency it budget and management information submission to be “agency it portfolio detail”',
3094:'section 55.6. updates it resource statement requirements to include cio collaboration with the senior agency official for privacy and a',
3095:'corresponding review of it budget data for privacy requirements section 55.6. clarifies that the agency’s it resource statement should be',
3096:'updated and submitted whenever an agency submits updates to its agency it portfolio summary section 55.6. 55.1 overview agencies must',
3097:'submit information on their respective information technology it investment portfolios, using the required formats, as applicable, as stated in the',
3098:'fy 2021 it budget – capital planning guidance. this section provides general guidance related to reporting on it and the',
3099:'templates used to collect that information. section 25.5 provides electronic links to the definitions and specific reporting instructions and exhibits',
3100:'related to budgeting for investments in it. omb circular no. a11 2019 page 1 of section 55 section 55—information technology',
3101:'investments this administration is maintaining a continued focus on strengthening it portfolio management and remains firmly committed to assessing the',
3102:'effectiveness of current it management practices in order to address opportunities to improve management of it resources. it and business',
3103:'leaders must have access to authoritative data in order to effectuate datadriven discussions about cost and value of it to',
3104:'best support business goals. provide more granular data for it spending. to gain increased granularity about it spending across the',
3105:'federal it portfolio, agencies will be asked to provide the following data for each investment: development, modernization, and enhancement dme',
3106:'and operations and maintenance o&m; it cost pools; and it towers. the fy 2021 cycle will complete the phased implementation',
3107:'of more granular it cost reporting. while there is no expectation that agencies will change authoritative data systems at this',
3108:'time, agencies should continue to categorize costs into it cost pools and it towers. over time, omb will work with',
3109:'agencies to determine how to automate authoritative data collection. completed implementation of standard investment types to promote governmentwide consistency. through',
3110:'the fy 2020 cycle, the platform, output, application, and delivery standard investments were optional. these four standard investment categories are',
3111:'now required for the fy 2021 reporting cycle. this will enable governmentwide comparisons and improve benchmarking metrics. some standard investments',
3112:'will have corresponding reports, relevant to their investment type. all standard investments will enable agency cios to compare like costs,',
3113:'capabilities and functions across organizational components and support fitara implementation. 55.2 why must i report on information technology investments? as',
3114:'part of the budget process, omb is required to develop and oversee a process for it budgeting and portfolio management,',
3115:'with a detailed focus on all major capital investments, to include analyzing, tracking, and evaluating the risks, including information security',
3116:'risks, and results of all major capital investments made by an executive agency for information systems. 40 u.s.c. 11302. omb',
3117:'also is responsible for it portfolio oversight 44 u.s.c. 3602, i.e. the use of information technologies to enhance access of',
3118:'information and delivery of services; and to increase the effectiveness, efficiency, service quality, or transformation of government operations. agencies must',
3119:'provide required data on total it funding using the formats specified in the fy 2021 it budget – capital planning',
3120:'guidance. it funding information should be consistent with the overall agency budget submission see section 51.19, and your agencys enterprise',
3121:'architecture ea, agency it portfolio summary components, and agency it portfolio detail components. it investment costs must include funding from',
3122:'all federal budgetary resources e.g., direct appropriation, collections, transfers, and unobligated balances and must: ensure security of federal information systems',
3123:'and data and account for a modernization process to secure information systems by design; account for regular software and product',
3124:'lifecycle refreshment; and page 2 of section 55 omb circular no. a11 2019 section 55—information technology investments leverage best practices',
3125:'from other organizations to increase agility and flexibility in technology programs. 55.3 what specific guidance applies to fy 2021, and',
3126:'when is the information required? submissions should be consistent with omb fiscal year 2021 budget guidance. timing details for it',
3127:'budget submission requirements are outlined in the fy 2021 it budget – capital planning guidance. additional updates to the agency',
3128:'it portfolio summary, major it business cases, and standard investment reports may be applicable after final budget release in order',
3129:'to reflect changes in funding levels due to enactment of appropriations. specific instructions and deadlines for submitting updates, corrections, and',
3130:'final submissions of exhibits will be available on the omb max federal community. chief information officers cios, senior agency officials',
3131:'for privacy saops, chief financial officers cfos, and budget officers must coordinate to ensure that it budget data is consistent',
3132:'with the agencys budget submission, and must complete it resources statements described in section 51.3. the annual egov max collection',
3133:'of information on expected agency contributions to egovernment and lineofbusiness initiatives for fy 2021. this data collection for the fy',
3134:'2021 budget includes: the collection of three years of contribution levels py, cy and by in max; a requirement that',
3135:'by september 9, 2019, cfos certify that required contribution levels are being included in the agencys budget planning to omb;',
3136:'and each agency managing or contributing to egovernment and lineofbusiness initiatives must report as a distinct investment within their it',
3137:'portfolio summary. 55.4 how should agencies align it investments with their strategic plans? an agencys it investment management and reporting',
3138:'of it investments must clearly demonstrate that each investment is needed to help meet the agencys strategic goals and mission',
3139:'and show how governance processes are used to plan, select, develop, implement, and operate those it investments. furthermore, each it',
3140:'investment should demonstrate the enabling and improvement of mission and program performance by providing meaningful data. agencies demonstrate the it',
3141:'investment requirements and governance processes through agency major it business cases, supporting documentation, information resources management strategic plan, enterprise roadmap,',
3142:'and agency it portfolio summary submissions. the agency must further demonstrate how the investment supports a business line or enterprise',
3143:'service performance goal as documented in the agencys enterprise architecture ea, and annual enterprise roadmap submission to omb. in particular,',
3144:'investments should indicate when they include spending on geospatialrelated costs through alignment with federal enterprise architecture fea business reference model',
3145:'brm code. documents used to manage the planning, development, implementation, and operation of it investments and documents that demonstrate the',
3146:'outcomes of agency, branch, and bureau governance decisions should be maintained and made readily available if requested by omb. agency',
3147:'strategic planning should incorporate the requirement for regular software and product lifecycle refresh. the individual agencys agency it portfolio summary',
3148:'submissions are used to create an overall federal it portfolio, which is published as part of the presidents budget. agency',
3149:'and omb portfolio reviews and budget processes will ensure the selection of it investments that support the agencys strategic objectives',
3150:'or performance goals, as captured in the agencys strategic plan and annual performance plan. agencies are required to submit information',
3151:'resources management irm strategic plans which should fully align with the current agency strategic plan and shall be reviewed annually',
3152:'alongside the annual omb circular no. a11 2019 page 3 of section 55 section 55—information technology investments performance plan reviews,',
3153:'required by the gpra modernization act, to determine if there are any performance gaps or changes to mission needs, priorities,',
3154:'or goals. irm strategic plans should be updated to align with agency strategic plans as specified in a11 section 230.4.',
3155:'agencies should identify where they are making investments and performing activities in support of 44 u.s.c. 3506. at a minimum,',
3156:'agencies should include open data plans to demonstrate how they are supporting priority data improvements that support agency goals and',
3157:'missions. open data plans support agency compliance with the statutory requirements described in 44 u.s.c. 3506 per the foundations for',
3158:'evidencebased policymaking act of 2018 public law 115435. pursuant to 44 u.s.c. 3506, agencies are required to describe how information',
3159:'resources management activities help accomplish agency missions; this includes but is not limited to developing an open data plan that',
3160:'is updated annually and made publicly available on the website of the agency. 55.5 do these requirements apply to me?',
3161:'agencies must submit information on the agency it portfolio summary including the budget account summary, and agency it portfolio detail,',
3162:'using the format specified in this guidance, as applicable, for agency annual, quarterly, and regular reporting of their it budget',
3163:'and it management information. this requirement applies to any agency subject to executive branch review see section 25.1, unless otherwise',
3164:'directed. the following agencies must adhere to these it reporting requirements: department of agriculture department of commerce department of defense',
3165:'department of education department of energy department of health and human services department of homeland security department of housing and',
3166:'urban development department of the interior department of justice department of labor department of state department of transportation department of',
3167:'the treasury department of veterans affairs u.s. agency for international development u.s. army corps of engineers environmental protection agency general',
3168:'services administration national aeronautics and space administration national archives and records administration national science foundation nuclear regulatory commission office of',
3169:'personnel management small business administration social security administration separate guidance may be issued amending the above specifications regarding agency submissions,',
3170:'for noncio council agencies. 55.6 what do i need to know about an agencys it budget and management requirements? the',
3171:'agencys it budget and management information is composed of three parts: 1. agency it portfolio summary – which includes: agency',
3172:'it investment portfolio summary includes it investment budget, management, and architecture information; budget account summary – includes a summarized view',
3173:'of it funding levels associated with budget accounts. this summary is derived from the funding sources table in the agency',
3174:'it portfolio summary; and page 4 of section 55 omb circular no. a11 2019 section 55—information technology investments cio evaluation',
3175:'report – includes it investment cio evaluations and comments for all major it investment required, and any other investments within',
3176:'the agencys it portfolio that the cio has a particular focus on. submission confirmation – includes validation of the data',
3177:'submitted to ensure that all required investments have been submitted and closes the reporting window. 2. agency it portfolio detail',
3178:'– which includes: systems inventory list – includes detailed system and product component information for all investments that fund one',
3179:'or more it systems. contracts report – which includes piid and planned acquisition information for major and part 3 investments.',
3180:'major it business cases – includes detailed it investment budget and management information for major it investments within part 1',
3181:'mission and part 2 administrative services and support systems. standard it investment reports– which includes: o detailed and relevant it',
3182:'investment budget and management information for standard investments in part 3 it infrastructure, it security, and it management. o standard',
3183:'investment reports for it security and compliance, data center and cloud, network, end user, application, and delivery investments which are',
3184:'required for fy 2021. submission confirmation – includes validation of the data submitted to ensure that all required business cases',
3185:'and standard investment reports have been submitted and closes the reporting window. 3. it resource statements pursuant to the requirements',
3186:'in circular a11, section 51.3, your justification materials should include a section entitled it resource statements that provides the following:',
3187:'a a statement that the cio collaborated with all component cios, the senior agency official for privacy saop, and the',
3188:'chief financial officer cfo on the it budget submissions, and that it includes appropriate estimates of all it resources included',
3189:'in the budget request/presidents budget. b a statement from the cio indicating the extent to which the cio has reviewed',
3190:'and had significant input in approving it investments included in this budget request. for example, if the cio has reviewed',
3191:'and approved all the investments from bureau/component/operating division/mode a, b, and c, but not d, then the statement must identify',
3192:'that the cio reviewed and approved investments from bureau/component/operating division/mode a, b, and c. c a joint statement from the',
3193:'cfo and cio identifying the extent to which the cio had a significant role in reviewing planned it support for',
3194:'major programs and significant increases and decreases in it resources reflected in this budget. d an update of the cios',
3195:'common baseline rating for element d d1. cio reviews and approves major it investment portion of budget request to show',
3196:'whether the desired development outcome is: 1 incomplete – agency has not started development of a plan describing the changes',
3197:'it will make to ensure that all baseline fitara responsibilities are in place. 2 partially addressed – agency is working',
3198:'to develop a plan describing the changes it will make to ensure that all baseline fitara responsibilities are in place.',
3199:'3 fully implemented – agency has developed and implemented its plan to ensure that all common baseline fitara responsibilities are',
3200:'in place. omb circular no. a11 2019 page 5 of section 55 section 55—information technology investments e the extent to',
3201:'which the cio can certify the use of incremental development. for example, if the cio can certify that all the',
3202:'investments from bureau/component/operating division/mode a, b, and c, but not d, are using incremental development practices then the statement must',
3203:'identify that the cio certifies that investments from bureaus/components/operating divisions/modes a, b, and c are using incremental development practices. f',
3204:'a statement that the saop has reviewed the it budget submission and that privacy requirements, as well as any associated',
3205:'costs, are explicitly identified and included with respect to any it resources that will be used to create, collect, use,',
3206:'process, store, maintain, disseminate, disclose, or dispose of personally identifiable information pii. agencies should update and submit their it resource',
3207:'statements with every updated agency it portfolio summary submission. the development of the above statements and discussion should be integrated',
3208:'and coordinated with ongoing risk management and internal control efforts described in omb circular a123 managements responsibility for enterprise risk',
3209:'management and internal control and your agencys public congressional justification materials. additional details on enterprise risk management requirements are also',
3210:'included in section 270. agency reporting of its it portfolio should include all of an agencys annual it costs. the',
3211:'agencys complete it portfolio must be reported, including all major, nonmajor, migration related, funding contributions, standard and nonstandard it investments.',
3212:'for the fy 2021 budget submission, it funding levels reported in the agency it portfolio summary should be consistent with',
3213:'your agencys budget materials and should be categorized based upon the following three parts: category part 1 it investments for',
3214:'mission delivery part 2 it investments for administrative services and mission support systems part 3 it investments for commodity it',
3215:'infrastructure and it management funding levels in the agencys agency it portfolio summary should reflect budgetary resources and be provided',
3216:'for py, cy, and by, as outlined below: for: budgetary resources in agency it portfolio summary for preliminary agency requests',
3217:'budgetary resources in agency it portfolio summary for presidents budget request to the congress py 2019 fy 2019 estimated/enacted actual',
3218:'level fy 2019 actual level cy 2020 estimated/enacted for fy 2020 estimated/enacted for fy 2020 by 2021 agency request for',
3219:'fy 2021 presidents budget request for fy 2021 for each of py, cy, and by, investment funding levels should reflect',
3220:'budgetary resource amount by year, including appropriations, borrowing authority, contract authority, spending authority from offsetting collections, transfers from other accounts,',
3221:'and carryover of unobligated balances. funding levels should be consistent with programlevel funding and branch, bureau, and agency summary funding',
3222:'tables, as provided to omb in the agency budget submission. investment funding sources must include all federal budgetary sources of',
3223:'funding used e.g., budget authority provided in direct appropriations, amounts available for obligation through collections of fees or other receipts,',
3224:'transfers from trust funds or other federal sources, or via reimbursement, including payments for services. page 6 of section 55',
3225:'omb circular no. a11 2019 section 55—information technology investments 55.7 what do i need to know about major it business',
3226:'cases? omb provides specific policy, procedural, and analytic guidelines for planning, budgeting, acquisition, and management of major it capital investments,',
3227:'which is defined within the fy 2021 it budget – capital planning guidance appendix c, in addition to general guidance',
3228:'issued in omb circular a11 and omb circular a130. an agencys major it business cases describe the justification, planning, implementation,',
3229:'and operations of individual capital assets included in the agency it portfolio summary and serve as key artifacts of the',
3230:'agencys ea and it capital planning processes. the major it business case is comprised of two components: 1 the major',
3231:'business case itself, which provides key highlevel investment information to inform budget decisions, including general information and planning for resources',
3232:'such as staffing and personnel. 2 the regular information updates to the major it business case, which provides more temporal',
3233:'information, related to tracking management of an investment, such as projects and activities, risks, and operational performance of the investment.',
3234:'this includes the cios responsibility to assess each major it investment pursuant to 40 u.s.c. 11315c2. 55.8 what do i',
3235:'need to know about standard it investment reports? standard it infrastructure investments were introduced in fy 2018s guidance. this years',
3236:'guidance completes the phased implementation of standard investment reports with relevant reporting requirements for each standard it infrastructure and management',
3237:'investment. agencies shall complete their realignment of costs represented in their it portfolio summary part 3: it infrastructure, it security',
3238:'and it management nonstandard investments into standard investments that will be consistent throughout and across each agency. the updated reporting',
3239:'requirements are intended to provide more visibility to agency cios. the standard investments are related to costs associated with all',
3240:'agencies. each standard investment will have its own reporting requirements and frequency. complete details on specifications for completing agency it',
3241:'portfolio summary and major it business cases are provided in the fy 2021 it budget – capital planning guidance. omb',
3242:'circular no. a11 2019 page 7 of section 55 section 79—the budget data system section 79—the budget data system table',
3243:'of contents 79.1 what is the max system and how do i report data in max? 79.2 what should i',
3244:'know about account identification codes? 79.3 which transmittal code should i use? 79.4 how do i request new accounts, changes',
3245:'to existing accounts in max? 79.5 what are the max schedules? 79.6 what max changes were made this year? ex–79a',
3246:'functional classification ex–79b source category codes for receipt accounts ex–79c what transmittal code should i use to reflect my proposal',
3247:'for the budget? ex–79d examples of different account identification codes 79.1 what is the max system and how do i',
3248:'report data in max? max a11 data entry max is a computer system used to collect and process most of',
3249:'the information required for preparing the budget. max compiles the budget data using a series of schedules, or sets of',
3250:'data, within the max database. each schedule describes a view of the presidents budget. an overview of all the schedules',
3251:'is provided in section 79.5. to submit the data to populate the budget schedules, appropriations language, and narrative text, use',
3252:'this web address to access max: https://a11de.max.gov consult the max a–11 home community page for resources about how to use',
3253:'max. you report data at the budget account level in max see section 20.11a. this information is aggregated to provide',
3254:'the totals presented in many of the tables in the presidents budget. most amounts are reported in millions of dollars.',
3255:'the preferred method of rounding numbers is to the nearest even million for example, both $11,500,000 and $12,500,000 would round',
3256:'to 12; however, use of standard offtheshelf packages that round up when a number is exactly midway between two whole',
3257:'numbers is acceptable for example, $11,500,000 would round to 12 and $12,500,000 would round to 13. you must use max',
3258:'to submit your budget data. if data has already been entered for a particular account and transmittal code, you can',
3259:'retrieve and change the data using max. for a new account or transmittal code, you must create new shells of',
3260:'schedules before you can enter data. the community page provides instructions on how to insert and edit schedules. you can',
3261:'also use max to generate several diagnostic reports. max contains information on budget account titles and classifications and controls data',
3262:'entry. before you can submit your budget data, an account must be present in omb’s database. section 79.4 provides information',
3263:'on how to request new accounts or request changes to existing accounts. omb circular no. a–11 2019 page 1 of',
3264:'section 79 section 79—the budget data system max contains numerous crosschecks or error messages edit checks to help ensure the',
3265:'consistency of the data. you can see all of the error messages in the max edit checks report on the',
3266:'budget season reports page. 79.2 what should i know about account identification codes? omb, in consultation with the department of',
3267:'the treasury, assigns account identification codes. these codes are used to store and access data in max, run reports, and',
3268:'identify accounts in omb and treasury documents and max reports. while you can access your accounts in max without knowing',
3269:'the account number, you are required to perform several steps that can be eliminated if you do know it. each',
3270:'account can be identified in several ways. for example, you can access your accounts in max by entering either the',
3271:'omb account number or the treasury account number. regardless of which number you use, familiarity with the following coding options',
3272:'is helpful. see exhibit 79d for examples of various account code combinations, and appendix c for a list of omb',
3273:'agency and bureau codes, and treasury and cgac agency codes. omb agency code—each department or independent agency has a unique',
3274:'threedigit number assigned by omb. omb bureau code—each bureau within each department or major agency has an agencyunique twodigit number',
3275:'assigned by omb. agencies that do not have distinct bureaus have a bureau code of 00. most receipt accounts do',
3276:'not have a distinct bureau and have a bureau code of 00. treasury agency code—each agency also has a twodigit',
3277:'number assigned by treasury. the use of these twodigit codes is being phased out. common governmentwide accounting classification cgac agency',
3278:'code—each department or independent agency has a unique threedigit agency identifier assigned by treasury. agencies and omb are in the',
3279:'process of transitioning from the twodigit treasury agency code to the threedigit cgac agency code. in most cases, the cgac',
3280:'agency code for departments and major independent agencies is equal to zero followed by the old twodigit treasury agency code.',
3281:'for other independent agencies, it is usually equal to the omb agency code. account symbol—each account has a fourdigit main',
3282:'account code assigned by treasury or, in the case of merged accounts, by omb that corresponds to the fund type',
3283:'e.g., general, special. for receipt accounts, omb combines this account symbol with the subaccount code to create an agencyunique sixdigit',
3284:'symbol for display. transmittal code—each account in max has a onedigit code that identifies the nature or timing of the',
3285:'associated schedules as described in section 79.3. fund code—section 20.11 explains fund codes and the account symbols associated with each',
3286:'fund type. subfunction code—omb assigns each account a threedigit code that corresponds to the accounts subfunctional classification e.g., national defense,',
3287:'income security, agriculture. see section 79.4d for further explanation of subfunctions and exhibit 79a for a list of functional classifications.',
3288:'page 2 of section 79 omb circular no. a–11 2019 section 79—the budget data system 79.3 which transmittal code should',
3289:'i use? the following codes are used to identify the nature or timing of the request. most requests that are',
3290:'transmitted to the congress in the presidents budget are for appropriations for the upcoming fiscal year. these requests are normally',
3291:'reported under transmittal code 0. transmittal code title and description 0 regular budget schedules. 1 supplemental proposal. use only for',
3292:'requesting supplemental cy amounts. 2 legislative proposal, not subject to paygo. use for the effects of proposals requiring authorizing legislation',
3293:'where those effects are not subject to paygo. these include both discretionary proposals that are contingent on the enactment of',
3294:'authorizing legislation, as well as mandatory and revenue proposals that do not have a paygo impact, e.g., new interfund payments.',
3295:'do not use for routine reauthorization of ongoing programs. 3 appropriations language to be transmitted later. use only with prior',
3296:'approval of omb when language for a significant policy proposal cannot be transmitted in the budget. 4 legislative proposal, subject',
3297:'to paygo. use for the effects of proposals requiring authorizing legislation that are subject to paygo. do not use for',
3298:'routine reauthorization of ongoing discretionary programs or for an extension of a mandatory program assumed to be continued in the',
3299:'baseline transmit 0. 5 rescission proposal pursuant to title 10 of the congressional budget and impoundment control act. use only',
3300:'for requesting rescission of cy amounts. 7 reserved for omb use. 8 overseas contingency operations. use only for amounts requested',
3301:'for by through by+9. 9 reserved for omb use. separate schedules using nonzero transmittal codes are required to identify proposed',
3302:'authorizing legislation, supplementals requested in the budget, and items proposed for later transmittal under either existing or proposed authorizing legislation',
3303:'or their effect on the information presented in the regular schedule for the account. the combination of the regular schedule',
3304:'and the nonzero transmittal code schedule should display the condition of the account as it would exist if the congress',
3305:'enacts the proposals. when a supplemental proposal or legislative proposal involves a transfer between accounts, omit the transaction from the',
3306:'regular transmittal code 0 schedules and display it in separate schedules for each of the affected accounts. see exhibit 79c',
3307:'for help in determining if your legislative proposal should be coded as a transmittal code 0, 2, or 4. omb',
3308:'circular no. a–11 2019 page 3 of section 79 section 79—the budget data system 79.4 how do i request new',
3309:'accounts, changes to existing accounts in max? the max database contains information on budget account titles and classifications and controls',
3310:'data entry. among other things, it contains information on: the account title, as it will be printed in the budget;',
3311:'the treasury and omb identification codes; fund type; subfunctional classification; budget enforcement bea category; congressional subcommittee assignment; type of account',
3312:'e.g., expenditure, receipt, trust, special, revolving; whether more than half of the collections are user charges; whether the account will',
3313:'finance payments for individuals; whether the account has obligation limitations; citation of legal authority to establish the account; for receipt',
3314:'accounts, the receipt type and source category; and for offsetting receipts, character classification see section 84.3d; and where the account',
3315:'will be printed in the budget see section 95.3. a general if you need to request a new account or',
3316:'make changes to an existing account, please contact your omb budget representative. if requesting a new account, you will need',
3317:'to provide information on all the items in the bulleted list above except for the identification codes. these classifications are',
3318:'discussed further below. for new deposit funds, only a subset of the information above is required, as deposit funds are',
3319:'not included in omb’s max database. provide the citation of legal authority and any proposed account number and title. omb',
3320:'collaborates with treasury’s bureau of the fiscal service to assign treasury account symbols tas and titles. fiscal service establishes new',
3321:'treasury appropriation fund symbols tafs—which include the expenditure account period of availability along with the account symbol—derived from the annual',
3322:'appropriation bills without an agency request. for new account actions pursuant to other legislation, agencies must send a letter of',
3323:'request to fiscal service. for more information about the letter of request, see the treasury financial manual tfm. when you',
3324:'request a new account, omb will coordinate with treasury, as required; make the necessary changes; and notify you when the',
3325:'change is complete. if you want to propose new financing methods, reorganizations, account mergers, or changes to the program activity',
3326:'structure in the program and financing schedule, omb approval is required. you should submit requests for such changes by october',
3327:'1, unless omb specifies another date. if a change is dependent on pending decisions or results from late congressional action',
3328:'or other circumstances beyond your control, submit the request as soon as possible after october 1. if prospective internal reorganizations',
3329:'are likely to require budget structure changes, obtain omb approval prior to implementing the reorganization. until requests are approved, base',
3330:'budget materials on the existing structure. if changes are approved, you must revise budget schedules and other materials accordingly. page',
3331:'4 of section 79 omb circular no. a–11 2019 section 79—the budget data system b fund type and code omb',
3332:'and treasury will assign identification codes based on the type of fund involved and other characteristics of the proposed new',
3333:'account. the account symbol is based on the fund type. see section 20.11 for a detailed discussion of fund types.',
3334:'fund types and codes omb treasury account symbol type of fund fund fund code code 0000–3899 general fund 1 eg',
3335:'38003899 any receipt accounts here are clearing accounts 5000–5999 special fund 2 es 4000–4499 public enterprise revolving fund 3 ep',
3336:'4500–4999 intragovernmental revolving fund 4 er 3900–3999 management fund 4 39003959 consolidated working fund ec 39603999 management fund em 8000–8399',
3337:'and 8500–8999 trust nonrevolving fund 7 et 8400–8499 trust revolving fund 8 tr 6000–6999 deposit fund n/a 90xx assigned by',
3338:'omb to designate allowances 991x–998x assigned by omb for certain merged accounts c bea category for each expenditure or receipt',
3339:'account, omb assigns a bea category e.g., discretionary, mandatory that designates how the budgetary resources of the account will be',
3340:'classified for budget enforcement purposes see section 81.2 for a summary of budget enforcement data classifications. in cases where the',
3341:'account will contain resources classified in more than one bea category, omb will identify the account as a split account.',
3342:'d functional and subfunctional classification omb normally assigns each expenditure and offsetting receipt account a single subfunction code see exhibit',
3343:'79a for a list of functional classifications. in rare cases, an appropriation account may be split between two or more',
3344:'subfunctions. if the subfunctions are in the same function, the code of the function is used e.g., 500, 550, etc..',
3345:'if two or more functions are involved, the code 999 is used. annually, omb consults with cbo and other relevant',
3346:'budget and appropriation committee staff members regarding functional and subfunctional classification. this process, which is required by statute, typically occurs',
3347:'from october through december see section 25.3. omb circular no. a–11 2019 page 5 of section 79 section 79—the budget',
3348:'data system e user charge classification omb designates whether any collections related to the account are user charges, as defined',
3349:'in section 20.7g. governmental receipts, offsetting receipts, and offsetting collections may be classified as user charges. f receipt type receipt',
3350:'accounts are classified either as governmental receipts or offsetting receipts. if the receipts associated with a particular program have more',
3351:'than one classification, separate receipt accounts must be established see section 20.7 for a full discussion of receipts. g source',
3352:'category code each receipt type has a number of unique source category codes that enable max to produce tables needed',
3353:'for the budget. omb assigns the codes when a new receipt account is established by determining the receipt type for',
3354:'the account and selecting an appropriate program category within that receipt type see exhibit 79b for a list of source',
3355:'category codes. h payments for individuals an account finances payments for individuals if it pays for federal government spending programs',
3356:'designed to transfer income in cash or in kind to individuals or families. to the extent feasible, this category does',
3357:'not include reimbursements for current services rendered to the government e.g., salaries and interest. the payments may be in the',
3358:'form of cash paid directly to individuals or they may take the form of the provision of services or the',
3359:'payment of bills for activities generally financed from personal income. i account mergers two or more treasury accounts may be',
3360:'merged into a single budget account with a single set of budget schedules: when two or more appropriation accounts are',
3361:'replaced by a single appropriation. sometimes the amounts in the old accounts are merged by law into the successor account.',
3362:'when the budget proposes to merge several appropriations into a single account and request budget year appropriations on that basis.',
3363:'the objective of such proposed mergers is to permit greater flexibility in achieving program goals by managing and budgeting at',
3364:'a higher level of aggregation. this objective must be balanced against other needs, including the need for public disclosure and',
3365:'review and control by the president and the congress. for revolving fund feeder accounts, which are appropriation accounts whose budgetary',
3366:'resources are available only for transfer to specified revolving fund accounts. they should be merged into the revolving funds to',
3367:'which they relate, and the amounts included in the feeder accounts should not be separately identified. in some situations, omb',
3368:'may choose to merge two or more treasury accounts for presentation purposes. in the case of mergers involving trust funds',
3369:'and federal funds, a trust fund may be merged into a federal fund presentation and vice versa only if the',
3370:'amounts in the trust fund or in the federal fund are too small to round to at least a million',
3371:'dollars. page 6 of section 79 omb circular no. a–11 2019 section 79—the budget data system the data is displayed',
3372:'in the appendix in a single budget account, but the underlying tafss continue to be accounted for separately pursuant to',
3373:'law, unless congressional action merges them. 79.5 what are the max schedules? the following table lists the max schedules: a–11',
3374:'max schedule description section number schedule a policy estimates of budget authority and outlays 81 schedule c character classification 84',
3375:'schedule f balance sheet 86.1 schedule g status of direct loans, presidential policy 185.11b schedule h status of guaranteed loans,',
3376:'presidential policy 185.11c schedule j status of funds 86.3 schedule k receipts, baseline estimates 81 schedule n special and trust',
3377:'fund receipts 86.4 schedule o object classification 83 schedule p program and financing 82 schedule q employment summary 85 schedule',
3378:'r receipts, presidential policy 81 schedule s baseline estimates of budget authority and outlays 81 schedule t budget year appropriations',
3379:'requests in thousands of 86.2 dollars schedule u loan levels and subsidy data, presidential policy 185.10c schedule x combined schedule',
3380:'82 schedule y federal credit data, baseline estimates 185.11d 79.6 what max changes were made this year? the following table',
3381:'lists the max changes that will affect the fy 2021 budget: max schedule, line code, and title change combined schedule',
3382:'x, including schedules p program and financing, a policy, and s baseline 1037 unobligated balance of appropriations withdrawn add 1038',
3383:'sequester previously unavailable for withdrawal add 1102 appropriation previously unavailable concept change omb circular no. a–11 2019 page 7 of',
3384:'section 79 section 79—the budget data system max schedule, line code, and title change 1103 appropriation previously unavailablespecial or trust',
3385:'line number/title change 1104 appropriation available from subsequent year line number change 1105 appropriation available in prior year line number',
3386:'change 1106/1206 reappropriation line number change 1134/1234 appropriations precluded from obligation concept change 1135/1235 appropriations precluded from obligation special or',
3387:'trust line number/title change 1136 appropriations applied to repay debt line number change 1138 appropriations applied to liquidate contract authority',
3388:'line number change 1141 appropriations applied to liquidate contract authority withdrawn line number change 1202 appropriation previously unavailable add 1203',
3389:'appropriation previously unavailablespecial or trust line title change 1240 capital transfer of appropriations to general fund line number change 1424',
3390:'capital transfers of borrowing authority to general fund add page 8 of section 79 omb circular no. a–11 2019 the',
3391:'budget data system exhibit 79a functional classification 050 national defense 570 medicare 051 department of defensemilitary 571 medicare 053 atomic',
3392:'energy defense activities 054 defenserelated activities 600 income security 601 general retirement and disability 150 international affairs insurance excluding social',
3393:'security 151 international development and 602 federal employee retirement and disability humanitarian assistance 603 unemployment compensation 152 international security assistance',
3394:'604 housing assistance 153 conduct of foreign affairs 605 food and nutrition assistance 154 foreign information and exchange activities 609',
3395:'other income security 155 international financial programs 650 social security 250 general science, space, and 651 social security technology 251',
3396:'general science and basic research 700 veterans benefits and 252 space flight, research, and supporting activities services 701 income security',
3397:'for veterans 270 energy 702 veterans education, training, and 271 energy supply rehabilitation 272 energy conservation 703 hospital and medical',
3398:'care for veterans 274 emergency energy preparedness 704 veterans housing 276 energy information, policy, and regulation 705 other veterans benefits',
3399:'and services 300 natural resources and environment 750 administration of justice 301 water resources 751 federal law enforcement activities 302',
3400:'conservation and land management 752 federal litigative and judicial activities 303 recreational resources 753 federal correctional activities 304 pollution control',
3401:'and abatement 754 criminal justice assistance 306 other natural resources 800 general government 350 agriculture 801 legislative functions 351 farm',
3402:'income stabilization 802 executive direction and management 352 agricultural research and services 803 central fiscal operations 804 general property and',
3403:'records management 370 commerce and housing credit 805 central personnel management 371 mortgage credit 806 general purpose fiscal assistance 372',
3404:'postal service 808 other general government 373 deposit insurance 809 deductions for offsetting receipts 376 other advancement of commerce 900',
3405:'net interest 400 transportation 901 interest on treasury debt securities gross 401 ground transportation 902 interest received by onbudget 402',
3406:'air transportation trust funds 403 water transportation 903 interest received by offbudget 407 other transportation trust funds 908 other interest',
3407:'450 community and regional development 909 other investment income 451 community development 452 area and regional development 920 allowances 453',
3408:'disaster relief and insurance 921–929 allowances [assigned by omb] 500 education, training, employment, and 950 undistributed offsetting receipts social services',
3409:'951 employer share, employee 501 elementary, secondary, and retirement onbudget vocational education 952 employer share, employee 502 higher education retirement',
3410:'offbudget 503 research and general education aids 953 rents and royalties on the outer 504 training and employment continental shelf',
3411:'505 other labor services 954 sale of major assets 506 social services 959 other undistributed offsetting receipts 550 health multiple',
3412:'functions 551 health care services 999 multifunction account [used for accounts 552 health research and training that involve two or',
3413:'more major functions] 554 consumer and occupational health and safety omb circular no. a–11 2019 page 9 of section 79',
3414:'exhibit 79b the budget data system source category codes for receipt accounts governmental receipts deposit of earnings, federal reserve system',
3415:'0651 transfers from the federal reserve 0652 [receipt type g] defense cooperation 0653 alternative fuels production 0655 individual income taxes:',
3416:'federal funds 0121 fees for permits and regulatory and judicial services corporation income taxes: immigration, passport, and consular fees 0830',
3417:'federal funds 0130 patent and copyright fees 0840 trustfundshazardous substance superfund 0135 registration and filing fees 0850 social insurance and',
3418:'retirement receipts: coal mining reclamation fees 0885 employment and general retirement: miscellaneous fees for permits, licenses, etc 0869 oldage and',
3419:'survivors insurance offbudget 0211 miscellaneous fees for regulatory and judicial disability insurance offbudget 0213 services 0890 hospital insurance 0215 fees',
3420:'for legal and judicial service 0860 railroad retirement: fines, penalties, and forfeitures 1050 socialsecurityequivalentaccount 0219 restitutions,reparations, and recoveries undermilitary railpension',
3421:'& supplemental annuity 0217 occupation 1100 unemployment insurance: confiscated assets 1150 state taxes deposited in treasury 0221 confiscated iraqi assets',
3422:'1155 federal unemployment tax receipts 0222 refunds and recoveries 1250 railroad unemploymenttax receipts 0223 proposed legislative plug 1300 railroad debt',
3423:'repayment 0224 other retirement: offsetting receipts federal employees retirement—employee share 0232 intragovernmental transactions nonfederal employees retirement 0233 excise taxes: [receipt',
3424:'type if] federal funds: tobacco 0311 federal intrafund transactions: alcohol 0312 distributed by agency: telephone and teletype services 0314 interest',
3425:'fromthe federalfinancing bank 1405 ozone depletion 0315 interest on government capital in enterprises 1400 transportation fuels 0316 interest received by',
3426:'retirement and health benefits funds medical devices 0321 1410 miscellaneous excise taxes 0320 general fund payments to retirement and health',
3427:'benefits other federal fund excise taxes 0310 funds: trust funds: employees health benefits fund 1432 highwaytrust fund 0322 dod retiree',
3428:'health care fund 1430 national recreational trails trust fund 0323 miscellaneous federal retirement funds 1438 airport and airway trust fund',
3429:'0325 subsidy balance transfers 1440 aquatic resources trust fund 0330 other 1471 tobacco trust fund 0331 black lung disability insurance',
3430:'trust fund 0333 [receipt type uf] inland waterway trust fund 0336 hazardous substance superfund 0339 federal intrafund transactions: oil spill',
3431:'liabilitytrust fund 0341 undistributed by agency: postclosure liability trust fund 0342 employing agency contributions: supplementarymedical insurance 0343 employeeshealth benefits fund',
3432:'1482 patientcentered outcomes research 0344 dod retiree health care fund 1480 vaccine injurycompensation trust fund 0345 miscellaneous federal retirementfunds 1488',
3433:'national endowment for the environment 0346 leaking underground storage tank trust fund 0348 [receipt type it] other trust fund excise',
3434:'taxes 0349 estate and gift taxes 0350 trust intrafund transactions: custom duties and fees 0400 onbudget: miscellaneous receipts: payment to',
3435:'railroad retirement from offbudget.1691 miscellaneous taxes 0459 interest payments, to hospital insurance from net tobacco settlement 0462 offbudget 1692 united',
3436:'mine workers of america: combined benefit other 1521 fund 0470 offbudget: employees health benefits fund 0473 interest on intertrust borrowing',
3437:'1693 other 1511 page 10 of section 79 omb circular no. a–11 2019 the budget data system exhibit 79b—continued [receipt',
3438:'type id] interfund transactions: distributed by agency: on budget: federal fund payments to trust funds: contributions to retirement and insurance',
3439:'programs: military retirement fund 1612 supplementary medical insurance 1613 hospital insurance 1614 railroad social security equivalent fund 1615 rail industry',
3440:'pension fund 1620 civilian supplementary retirement contributions 1616 unemployment insurance 1617 other contributions 1618 state and local government fiscal assistance',
3441:'1623 miscellaneous payments 1622 trust fund payments to federal funds: repayment of loans or advances to trust funds 1644 quinquennial',
3442:'adjustment of military service credits 1695 other 1643 offbudget: oldage, survivors and disability, insurance 1681 [receipt type ui] undistributed by',
3443:'agency: onbudget: employer share, employee retirement onbudget: civil service retirement and disability insurance 1661 csrdi from postal service 1697 hospital',
3444:'insurance contribution as employer 1662 employer contributions to fhi from postal service 1696 military retirement fund 1664 other federal employees',
3445:'retirement 1669 interest received by onbudget trust funds 1670 offbudget: employer share, employee retirement offbudget 1682 interest received by offbudget',
3446:'trust fund 1683 proprietary receipts from the public [receipt type p] distributed by agency: interest: interest on foreign loans and',
3447:'deferred foreign collections 1715 interest on deposits in tax and loan accounts 1716 other interest 1717 dividends and other earnings',
3448:'1750 royalties and rents 2050 sale of products: sale of timber and other natural land products 2220 sale of minerals',
3449:'and mineral products 2230 sale of power and other utilities 2240 other 2299 fees and other charges for services and',
3450:'special benefits: medicare premiums and other charges 2460 employees health benefits premiums 2462 nuclear waste disposal revenues 2464 veterans life',
3451:'insurance trust funds 2465 tolls and other revenues, panama canal 2466 other 2467 sale of government property: military assistance program',
3452:'sales trust funds 2637 sale of land and other real property 2515 sale from the stockpile of strategic and other',
3453:'materials 2636 other 2799 realization upon loans and investments: dollar repayments of loans, agency for international development 2961 foreign militarycredit',
3454:'sales 2962 negative subsidies and downward reestimates 2965 repayment of loans to foreign nations 2997 other 2998 recoveries and refunds',
3455:'3100 gifts and contributions 3101 miscellaneous receipt accounts 3102 [receipt typeup] undistributed by agency: outer continental shelf escrow account function',
3456:'908 3220 outer continental shelf rents and bonuses 953 3230 outer continental shelf royalties 953 3240 arctic national wildlife refuge',
3457:'959 3245 sale of major assets 954 3250 other undistributed offsetting receipts 959 3252 offsetting governmental receipts [receipt type og]',
3458:'distributed by agency: defense cooperation 4001 regulatory fees 4025 other 4050 [receipt type ug] undistributed by agency: spectrum auction proceeds',
3459:'5000 note: functions may not be mixed within a up source category. omb circular no. a–11 2019 page 11 of',
3460:'section 79 exhibit 79c the budget data system what transmittal code should i use to reflect my proposal for the',
3461:'budget?1 does your proposal require language to be enacted in an authorizing act? yes no is this a routine reauthorization',
3462:'of transmit 0 an ongoing discretionary program? no is this an extension of an expiring mandatory program assumed to be',
3463:'continued in the baseline? yes transmit 0 no is this proposal subject to paygo? affects mandatory net ba or outlays',
3464:'or affects governmental receipts yes transmit 0 1 use transmit 1 for supplemental proposals for current year ba that do',
3465:'not require new authorizing language. page 12 of section 79 omb circular no. a–11 2019 no yes partially transmit 2',
3466:'transmit 4 paygo effects: transmit 4 discretionary, mandatory, nonpaygo effects: transmit 2 or governmental receipt proposal, not subject to paygo',
3467:'the budget data system exhibit 79d examples of different account identification codes the following example illustrates the various account code',
3468:'combinations for the salaries and expenses account of the national telecommunications and information administration of the department of commerce: omb',
3469:'account number omb agency code omb bureau code account symbol 006 – 60 – 0550 treasury account number treasury agency',
3470:'code account symbol cgac agency code account symbol or 13 – 0550 013 – 0550 account identification code as shown',
3471:'in budget appendix cgac agency code account symbol fund code 013 – 0550 – 0 – 1 – 376 transmittal',
3472:'code subfunction omb circular no. a–11 2019 page 13 of section 79 section 80—development of baseline estimates section 80—development of',
3473:'baseline estimates table of contents 80.1 what are the basic requirements? 80.2 what general rules do i need to know?',
3474:'80.3 what rules apply to discretionary spending and collections? 80.4 what rules apply to mandatory spending and collections? 80.5 what',
3475:'rules apply to mandatory supplemental requests? 80.6 what rules apply to governmental receipts? 80.7 what materials must i provide in',
3476:'support of baseline estimates? 80.1 what are the basic requirements? omb baseline estimates follow the rules in section 257 of',
3477:'the balanced budget and emergency deficit control act of 1985, as amended bbedca. the baseline rules were reinstated through amendments',
3478:'to bbedca enacted in the budget control act of 2011 bca. each agency, including the legislative and judicial branches, must',
3479:'submit estimates of budgetary resources, outlays, and receipts that project the cy levels into by through by+9, except: for credit',
3480:'financing accounts, baseline data is required only for net financing disbursements; and governmentsponsored enterprises do not have to submit baseline',
3481:'estimates. section 82 provides detailed information on entering baseline data into max. bbedca provides explicit instructions on how to develop',
3482:'the baseline estimates. some apply to all baseline estimates. however, most rules are specific to two categories of collections and',
3483:'spending: those that are controlled through annual appropriations acts discretionary spending; and those that are controlled through authorizing legislation mandatory',
3484:'spending and receipts. the classification of collections and spending as discretionary or mandatory spending generally follows the criteria specified in',
3485:'bbedca. consult your omb representative if you have questions concerning the classification. omb may work with affected agencies to make',
3486:'adjustments to the estimates to produce an adjusted baseline to be used in the budget documents. 80.2 what general rules',
3487:'do i need to know? the baseline is a projection of the budgetary resources, outlays, and receipts for mandatory programs',
3488:'and governmental receipts based generally on current law, and a projection of the current year cy levels of budgetary resources,',
3489:'outlays, and receipts into the outyears for discretionary programs. below are general rules that apply to the baseline estimates: legislative',
3490:'proposals. legislative proposals are considered to be changes from the baseline projection. do not reflect their budgetary effects in the',
3491:'baseline estimates. omb circular no. a–11 2019 page 1 of section 80 section 80—development of baseline estimates supplementals. include only',
3492:'supplementals associated with mandatory programs that would finance obligations required by current law in the baseline. regulations, management initiatives, and',
3493:'administrative actions. include the effects of these actions, including planned regulations that are not final, in the baseline estimates, as',
3494:'long as they can be implemented without further legislation. credit programs. base the estimates for credit programs on enacted appropriations',
3495:'of subsidy budget authority for direct loans and guaranteed loan commitments. in addition, see section 185.11d for baseline requirements for',
3496:'net financing disbursements in liquidating and financing accounts schedule y. 80.3 what rules apply to discretionary spending and collections? follow',
3497:'the bbedca guidelines and base the baseline estimates for discretionary spending and collections on the levels provided in the most',
3498:'recent appropriations act or fullyear continuing resolution cr. if a partyear cr is in effect, base the estimates on the',
3499:'annualized level of the cr. except for advance appropriations, the most recent appropriations act or fullyear cr is normally for',
3500:'the current year. a current year base estimates will equal the enacted current year amounts reported in max under transmittal',
3501:'code 0. you must separate discretionary budgetary resources, except those related to spending authority from offsetting collections, into portions related',
3502:'to civilian pay and benefits, military pay and benefits, or not related to pay and benefits. see section 81.2 for',
3503:'pay and nonpay definitions. b by through by+9 baseline estimates in most cases, baseline estimates of budgetary resources are calculated',
3504:'by max to be equal to the most recent full year appropriation generally the cy level adjusted for anticipated pay',
3505:'and nonpay inflation using factors supplied by omb. for the four bbedcaspecified accounts with social insurance administrative expenses the federal',
3506:'hospital insurance trust fund, the supplementary medical insurance trust fund, the unemployment trust fund, and the rail industry pension fund,',
3507:'you must report estimates of the beneficiary population see explanation of line 515000 in section 82.9. for programs financed by',
3508:'the highway and mass transit trust fund and controlled by annual obligation limitations, projections of discretionary outlays are derived from',
3509:'a projection with inflation of the cy level of the obligation limitation. outlays from budgetary resources provided prior to the',
3510:'budget year should be the same in the baseline and in the presidential policy estimates. baseline budgetary resources in the',
3511:'cy and beyond generally should outlay at a rate that is consistent with presidential policy spendout rates. section 82.6 describes',
3512:'outlays more fully. c advance appropriations if an account is completely funded through advance appropriations, the last year of the',
3513:'enacted advance appropriation is the base for calculating the baseline estimate for the remaining years. however, if the congress discontinues',
3514:'an advance appropriation and provides the funding for that advance in the current page 2 of section 80 omb circular',
3515:'no. a–11 2019 section 80—development of baseline estimates appropriations instead, the last year of the advance appropriation should be assumed',
3516:'to be zero, and the regular appropriation should be inflated accordingly. if an account is funded with both current and',
3517:'advance appropriations, inflate the current appropriation as described in b above; for the advance appropriation, follow the guidance in the',
3518:'paragraph above. d discretionary credit accounts max inflates cy subsidy budget authority using the annual adjustment factor for nonpay costs',
3519:'from the economic assumptions for the budget. the estimated policy subsidy rate for the by should be a separate and',
3520:'distinct calculation from that done for the cy. the omb credit subsidy calculator computes the subsidy rate using the economic',
3521:'assumptions for the budget. see section 185.5 for instructions on calculating baseline subsidy estimates, including programs with negative subsidies. omb',
3522:'does not collect baseline information on direct loan obligations and guarantee commitments. e discretionary offsetting collections and receipts the baseline',
3523:'estimates should be consistent with the levels of budgetary resources assumed for the account conducting the activity that generates the',
3524:'collections. when the level of collections is independent of the appropriated level, reflect collections consistent with the level of activity',
3525:'anticipated under current law. f multiaccount appropriations if an appropriation covers more than one account and does not specify the',
3526:'amount provided for each account, such as the limitation on administrative expenses under the social security act, the distribution of',
3527:'the budget authority by account in the cy is the base for subsequent years. max inflates the cy amount by',
3528:'account to derive the budget authority for by through by+9. g accounts with negative budget authority in the cy if',
3529:'the account has net negative budget authority in the cy as a result of a rescission, reduction, or transfer of',
3530:'balances, estimate the budget authority for by through by+9 as zero. prior to setting the budget authority for by through',
3531:'by+9 to zero, contact your omb representative to request that the max automatic calculator be turned off for this row.',
3532:'if the account has negative budget authority because the offsetting collections credited to the account exceed the spending authority from',
3533:'those offsetting collections e.g., as a result of limitations on administrative expenses or repayments of debt, provide your best estimate',
3534:'of the offsetting collections under current law, and if the spending authority is controlled by appropriations, project the authority using',
3535:'the guidance in section 80.3b. if the spending authority from offsetting collections is indefinite, reflect the level of activity anticipated',
3536:'under current law. 80.4 what rules apply to mandatory spending and collections? section 257 of bbedca requires the estimates for',
3537:'budgetary resources provided in authorizing law and for appropriated entitlements to reflect the level of activity anticipated under current law,',
3538:'using the budget’s economic and technical assumptions. include the effect of changes to programs and activities directed by omb circular',
3539:'no. a–11 2019 page 3 of section 80 section 80—development of baseline estimates previously enacted legislation such as a change',
3540:'in a benefit formula that becomes effective in by+2 in the year that the changes become effective. the following special',
3541:'rules apply: expiring authorizations. assume that a program explicitly designated as temporary will expire in the baseline if the program',
3542:'was enacted after the balanced budget act of 1997. assume that programs scheduled to expire under current law even if',
3543:'not explicitly designated as temporary will expire in the baseline if current year outlays for the program are $50 million',
3544:'or less. assume that all other expiring programs will continue in the baseline if current year outlays exceed $50 million.',
3545:'for programs with definite ba, extend the ba at the same level authorized in the last full year, and for',
3546:'programs with indefinite ba, project future ba and outlays based on the program’s eligibility criteria, benefit formulas, and other provisions',
3547:'in effect at the point of expiration. assume an expiring provision of law in contrast to an expiring program will',
3548:'expire if that assumption does not have the effect of terminating the basic program. when extending an expiring program in',
3549:'the baseline, exclude the effects of future sequestration from by through by+9. veterans compensation costoflivingadjustment cola. assume enactment of a',
3550:'cola for veterans compensation that is equal to the cola required by law for veterans pensions. agencies affected by these',
3551:'special rules should contact their omb representative for guidance. you should base collections affected by federal pay rates on rates',
3552:'used for presidential policy, not on the levels of compensation assumed in the baseline for the payrelated portion of discretionary',
3553:'accounts. if a pay increase for the current year has not been enacted, you should assume a current year pay',
3554:'increase equal to the pay increase proposed for the current year in the previous president’s budget, unless otherwise directed by',
3555:'omb. similarly, if a presidential policy decision on the pay increase for the budget year has not been made, you',
3556:'should use the provisional pay increase for the budget year from section 32.1, unless otherwise directed. certain substantive changes to',
3557:'or restrictions on entitlement law or other mandatory spending law contained in appropriations laws including changes in offsetting receipts or',
3558:'collections shall be treated as changes in discretionary spending for the purposes of scoring those appropriations laws see section 21',
3559:'and appendix a. however, in the subsequent budget, omb can decide to reclassify such changes, especially in accounts that are',
3560:'generally mandatory. if advised by omb to reclassify the change, the mandatory spending entries for the account should reflect the',
3561:'change made in appropriations law. sequestration of mandatory resources should be reflected in max for sequestration taking effect up through',
3562:'the current year that is, through the 2020 sequestration order for purposes of the estimates in the 2021 president’s budget.',
3563:'sequestration for the budget year and beyond which will be ordered in sequestration reports filed with the upcoming and future',
3564:'president’s budgets will be handled centrally by omb and should not be reflected in the baseline. temporary reductions of budgetary',
3565:'resources sequestered in revolving, trust, or special fund accounts, or offsetting collections sequestered in appropriations accounts, that are determined by',
3566:'omb to become available in a subsequent fiscal year without further legislative action should be included in the baseline for',
3567:'the fiscal year in which they become available. see section 100.14 for more information on showing these resources in budgetary',
3568:'reporting. 80.5 what rules apply to mandatory supplemental requests? baseline estimates for mandatory supplemental requests will reflect current year baseline',
3569:'estimates of budget authority and the related outlays insofar as that budget authority will finance obligations that exist under current',
3570:'law. budget authority estimates for by through by+9 will be zero. however, you should reflect the spendout of current year',
3571:'budget authority, as appropriate, over the period by through by+9. page 4 of section 80 omb circular no. a–11 2019',
3572:'section 80—development of baseline estimates 80.6 what rules apply to governmental receipts? governmental receipts should be projected based on provisions',
3573:'of the tax code under current law, except that excise taxes dedicated to trust funds are assumed to continue after',
3574:'their scheduled expirations. these receipts will not necessarily be carried over in policy if the trust fund spending is assumed',
3575:'to expire. thus, estimates should include the effect of changes to governmental receipts directed by previously enacted legislation such as',
3576:'a change in a tax rate, deduction, or credit that becomes effective in by+2 in the year that the changes',
3577:'become effective. 80.7 what materials must i provide in support of baseline estimates? after final budget decisions, you may be',
3578:'required to submit a table showing the impact on the baseline of estimates for some or all of the following:',
3579:'major regulations; expiring provisions of law or programs assumed to be extended in the baseline; expiring provisions of law or',
3580:'programs not extended in the baseline; caseloads for major mandatory programs; management initiatives; administrative actions; and other major program assumptions',
3581:'included in the baseline. show the budgetary impact of each major assumption separately. for example, a change in outlays due',
3582:'to a regulatory change should be shown separately from a change due to the expiration of a provision of law.',
3583:'consult with your omb representative on the format and content of this table. omb circular no. a–11 2019 page 5',
3584:'of section 80 section 81—policy and baseline estimates of budget authority, outlays, and receipts schedules a, s, r, and k',
3585:'section 81—policy and baseline estimates of budget authority, outlays, and receipts schedules a, s, r, and k table of contents',
3586:'81.1 81.2 81.3 what are the basic requirements? what data classifications do i use to enter data into max? what',
3587:'information do i need to report? a expenditure accounts b receipt accounts ex–81 how do i add a new data',
3588:'classification to my account in max? 81.1 what are the basic requirements? max contains detailed information on budgetary resources, outlays,',
3589:'and receipts for presidential policy schedules a and r and baseline schedules s and k. you will enter the data',
3590:'for schedules a and s in the combined schedule x in max. the system will copy the appropriate entries from',
3591:'schedule x into schedules a and s. baseline and policy data cover the period py through by+9. schedules a and',
3592:'s include information on budget authority, limitations and outlays. schedules r and k include information on receipts. for all accounts,',
3593:'except credit financing accounts and governmentsponsored enterprises, you must: submit policy data all transmittal codes. submit baseline data for the',
3594:'regular budget schedule transmittal code 0. submit baseline data for supplemental requests transmittal code 1 that are classified as mandatory',
3595:'and finance obligations that exist under current law such as payments under entitlement programs. do not provide baseline estimates for',
3596:'discretionary supplemental requests. do not provide baseline estimates for other transmittals e.g., codes 2, 4, 8 unless specifically requested by',
3597:'omb. use the guidance in section 31 and section 32 to develop the policy estimates. use the guidance in section',
3598:'80 to develop the baseline estimates. 81.2 what data classifications do i use to enter data into max? report data',
3599:'using the classifications specified below. multiple entries are required when more than one classification applies to a budgetary resource, limitation,',
3600:'offset, or outlay. when inserting or revising data in max, choose the appropriate line number, subfunction, budget enforcement subcategory, and',
3601:'other omb circular no. a–11 2019 page 1 of section 81 section 81—policy and baseline estimates of budget authority, outlays,',
3602:'and receipts schedules a, s, r, and k classifications from a list provided on the screen. for more on inserting',
3603:'data classifications in max, see exhibit 81. data classifications for schedules x a and s, r, and k classification description',
3604:'line number line numbers for schedules a, s, r and k consist of a fourdigit number and a twodigit suffix',
3605:'xxxx–xx. for schedules a and s, the first four digits describe the type of data being reported and the last',
3606:'two digits distinguish between policy and baseline data or describe the types of outlays see section 82.4. for schedules r',
3607:'and k, the sixdigit number xxxx–xx indicates the character classification see section 81.3 and 84.4. subfunction for accounts with a',
3608:'single subfunctional classification see section 79.2, you can enter data without specifying the subfunction; max automatically provides the subfunction designation.',
3609:'for accounts with multiple subfunctions, you must enter data for each subfunction separately. civilian pay indicates whether amounts are used',
3610:'to fund personnel compensation and benefits pay and benefits/ or other activities nonpay. this is entered in schedule x on',
3611:'line xxxx–50. military pay applies to baseline budget authority other than spending authority from offsetting and benefits/ collections and limitations.',
3612:'nonpay the requirement to distinguish baseline pay and benefits from other amounts applies only to discretionary budget authority and limitations.',
3613:'for mandatory amounts, you may choose to make the distinction, or just to code all amounts as nonpay. civilian pay',
3614:'and benefits means the amount of new budgetary resources used to fund personnel compensation and benefits for civilian personnel, consistent',
3615:'with the definitions for object classes 11.1 through 11.5 and 12.1. military pay and benefits means the amount of new',
3616:'budgetary resources used to fund personnel compensation and benefits for military personnel, consistent with object classes 11.6, 11.7 and 12.2.',
3617:'other than pay and benefits means the amount of new budgetary resources not used to fund personnel compensation. budget enforcement',
3618:'category/ subcategory/ jurisdiction/ indicates: budget enforcement category. i.e., discretionary, mandatory, net interest, governmental receipt as a general rule, for offsetting',
3619:'collections from federal sources, you should classify any spending authority from offsetting collections, the offsetting collections from which they are',
3620:'derived, and the associated outlays as mandatory or discretionary based on the activities for which the offsetting collections are spent',
3621:'in the receiving account. this means the classification will have the same classification as the funding provided for similar activities',
3622:'being carried out by the account. for offsetting collections from nonfederal sources e.g. user fees, amounts should be classified as',
3623:'mandatory if the legislative language that creates the collection is in authorizing legislation or discretionary if the legislative language is',
3624:'in an appropriations act. subcategory. includes subcategories from before discretionary enforcement expired in 2002 e.g. third scorecard, highway, mass transit,',
3625:'nonemergency supplemental funding, and discretionary change in a mandatory program, as well as the cap adjustments included in the budget',
3626:'control act of 2011 bca page 2 of section 81 omb circular no. a–11 2019 section 81—policy and baseline estimates',
3627:'of budget authority, outlays, and receipts schedules a, s, r, and k classification description e.g., overseas contingency operations/global war on',
3628:'terrorism, emergency funding, program integrity, and disaster relief. report data by the categories listed in the next table, summary of',
3629:'budget enforcement data classifications. use multiple entries if more than one classification applies to the budgetary resources and outlays in',
3630:'an account. jurisdiction. appropriations or authorizing committee all discretionary resources are under the jurisdiction of appropriations committees. the classification for',
3631:'mandatory resources differentiates between appropriations and authorizing committee jurisdiction. only accounts that have been approved by omb should include mandatory',
3632:'resources under the jurisdiction of the appropriations committees. rescissions and cancellations. use an emergency, overseas contingency operations/global war on terrorism',
3633:'oco/gwot, or disaster relief subcategory to classify rescissions and cancellations of amounts that have been designated as emergency, oco/gwot, or',
3634:'as disaster relief appropriations, respectively. reductions of funds that have been designated as emergency requirements will not be counted as',
3635:'paygo offsets for the purposes of the statutory payasyougo act of 2010. reductions of funds that have been designated as',
3636:'emergency requirements, as oco/gwot appropriations, or as disaster relief will not be counted as discretionary offsets for appropriations of nonemergency',
3637:'funds. other. the above rules apply to all line entries except the number of beneficiaries line 525000. summary of budget',
3638:'enforcement data classifications and is if the resource is and the following conditions controlled by then the data classification is',
3639:'classified as apply the discretionary appropriations none of the conditions committee described below applies. discretionary this category includes spending authority',
3640:'that requires appropriations committee action and the associated outlays, as well as receipts made available through action by appropriations committees',
3641:'in discretionary accounts. do not use this category if amounts can be classified in any of the other discretionary categories',
3642:'described below. omb circular no. a–11 2019 page 3 of section 81 section 81—policy and baseline estimates of budget authority,',
3643:'outlays, and receipts schedules a, s, r, and k if the resource is classified as and is controlled by the',
3644:'and the following conditions apply then the data classification is the amounts are under the discretionary highway category of bbedca.',
3645:'discretionary, highway classify amounts in excess of the highway category spending cap as discretionary not as discretionary, highway. the amounts',
3646:'are under the discretionary mass transit category of bbedca. discretionary, mass transit classify amounts in excess of the mass transit',
3647:'category spending cap as discretionary not as discretionary, mass transit. the amounts include enacted or proposed emergency funding for the',
3648:'current year and proposed emergency funding for the budget year i.e., funding that is either proposed or enacted with an',
3649:'emergency designation by both the president and the congress pursuant to section 251b2a of bbedca and is limited to emergency',
3650:'amounts that are not for overseas contingency operations/global war on terrorism, or disaster relief. discretionary, emergency pursuant to 2011 budget',
3651:'control act use only with omb approval. do not use this category if amounts can be classified in any of',
3652:'the other discretionary categories described below. use for enacted or proposed nonemergency funding for the current year and proposed nonemergency',
3653:'funding for the budget year for funding requested or provided in a supplemental act. nonemergency supplemental funding use only with',
3654:'omb approval. use for enacted or proposed funding for the current year and proposed funding for the budget year that',
3655:'is designated by both the president and the congress as being for overseas contingency operations/global war on terrorism pursuant to',
3656:'section 251b2a of bbedca. overseas contingency operations/global war on terrorism use only with omb approval. use for enacted or proposed',
3657:'funding for the current year and proposed funding for the budget year for either ssa program integrity funding use only',
3658:'with omb approval. page 4 of section 81 omb circular no. a–11 2019 section 81—policy and baseline estimates of budget',
3659:'authority, outlays, and receipts schedules a, s, r, and k and is if the resource is and the following conditions',
3660:'controlled by then the data classification is classified as apply the continuing disability reviews and redeterminations or for the hhs',
3661:'health care fraud and abuse control account for program integrity efforts pursuant to sections 251b2b and 251b2c of bbedca. this',
3662:'may also be used for additional approved administration program integrity cap adjustment proposals. use for enacted or proposed disaster relief',
3663:'funding funding for the current year and use only with omb approval. proposed funding for the budget year that is',
3664:'designated by the congress as being for disaster relief pursuant to section 251b2d of bbedca. use for enacted or proposed',
3665:'funding for the current year and proposed funding for the budget year that is additional new budget authority for wildfire',
3666:'suppression operations pursuant to section 251b2f of bbedca. wildfire suppression operations use only with omb approval. use for proposed changes',
3667:'to mandatory spending requested in appropriations laws chimps. changes to budget authority and the associated outlays resulting from enacted chimps',
3668:'should be classified under the appropriate mandatory category. discretionary, discretionary change in a mandatory program does not apply to baseline',
3669:'estimates. use only with omb approval. unless otherwise instructed by omb, this category only applies to proposed chimps. see definition',
3670:'of chimps in section 20.3. mandatory appropriations none of the conditions mandatory, appropriations committee described below applies. committee do not',
3671:'use this category if amounts can be classified in any of the other mandatory categories described below. omb circular no.',
3672:'a–11 2019 page 5 of section 81 section 81—policy and baseline estimates of budget authority, outlays, and receipts schedules a,',
3673:'s, r, and k if the resource is classified as and is controlled by the and the following conditions apply',
3674:'then the data classification is authorizing committee the amounts include emergency funding i.e., funding that is proposed to be designated',
3675:'as emergency by the president and the congress in statute. none of the conditions described below applies. the amounts include',
3676:'emergency funding i.e., funding that is proposed to be designated as emergency by the president and the congress in statute.',
3677:'the amounts include funding sequestered in the previous year that becomes available for obligation without further legislative action. mandatory, emergency,',
3678:'appropriations committee use only with omb approval. mandatory, authorizing committee do not use this category if amounts can be classified',
3679:'in any of the other mandatory categories described below. mandatory, emergency, authorizing committee use only with omb approval. mandatory, sequestration',
3680:'popup, authorizing committee use only with omb approval. do not use in py. use in approved cases where presenting the',
3681:'accountspecific budget year sequestration reduction in the budget appendix is required to properly display policy for the account. mandatory, accountspecific',
3682:'sequestration policy, authorizing committee use only with omb approval. net interest governmental receipts authorizing committee none of the conditions described',
3683:'below applies. the amounts result from the effects of proposed legislative changes on interest budget authority, outlays, or receipts, and',
3684:'are not scored as paygo. not applicable net interest applies to budget authority, outlays, and offsetting receipts included in the',
3685:'net interest functions function 900. net interest, third scorecard does not apply to baseline estimates. governmental receipts applies to governmental',
3686:'receipts in schedules k and r. page 6 of section 81 omb circular no. a–11 2019 section 81—policy and baseline',
3687:'estimates of budget authority, outlays, and receipts schedules a, s, r, and k 81.3 what information do i need to',
3688:'report? a expenditure accounts report all budgetary resources, limitations, outlays, and offsets in schedule x and max will automatically copy',
3689:'the data to schedules a and s. for more information about schedule x, see section 82. the following rules apply',
3690:'to expenditure accounts: for py through by, the sum of amounts for total policy ba lines xxxx40 and offsets lines',
3691:'xxxx41 must equal the amounts entered for schedule p fourdigit line numbers. for discretionary cy amounts in transmit 0, baseline',
3692:'ba; limitations; and offset amounts must equal policy amounts. you will enter data in the baseline lines, and max will',
3693:'copy it to policy and lock the policy amount. for mandatory amounts in cy through by+9 in transmit 0, all',
3694:'baseline amounts must equal policy amounts. you will enter data in the baseline lines, and max will copy it to',
3695:'policy and lock the policy amounts. for discretionary baseline ba and limitations except spending authority from offsetting collections, you will',
3696:'enter a cy amount and max will generate and lock by through by+9. for mandatory baseline ba and limitations, you',
3697:'will enter all amounts. for discretionary policy ba and limitations except spending authority from offsetting collections, you will enter a',
3698:'by amount and max will generate and lock by+1 through by+9. in some cases, omb will unlock by+1 through by+9',
3699:'so you can overwrite the amounts in the outyears. for discretionary offsets and spending authority from offsetting collections, you will',
3700:'enter data for cy in baseline and by in policy, and max will generate the outyears. you may overwrite these',
3701:'generated amounts. for discretionary outlays, you will enter in policy: o outlay amounts in py. o outlay amounts in all',
3702:'years for outlays from balances both obligated and unobligated of budget authority brought forward from py end of py balances.',
3703:'o outlay rates that apply to ba or limitations provided in the cy and beyond. you may use different outlay',
3704:'rates for the cy than you use for by and beyond. max will copy py amounts, all outlay rates, and',
3705:'end of py balance outlay amounts to baseline. for mandatory outlays, you may choose to enter all amounts by hand,',
3706:'or use the outlay rates where applicable. max will copy outlay amounts and rates to baseline. omb circular no. a–11',
3707:'2019 page 7 of section 81 section 81—policy and baseline estimates of budget authority, outlays, and receipts schedules a, s,',
3708:'r, and k b receipt accounts report data on all collections deposited in receipt accounts i.e., governmental receipts and offsetting',
3709:'receipts in schedules r and k. the line numbers for offsetting receipts are also used to designate receipt character classification',
3710:'see section 84.3d. only one character classification line number is valid for each receipt account, and that information must be',
3711:'specified in advance in ombs database of account information before you can report the character classification data for the applicable',
3712:'account. the following rules apply to receipts: past year data will be loaded into schedule r from agency data reported',
3713:'to treasury. these amounts cannot be overridden but can be changed by omb when agencies provide valid justification, to include',
3714:'coordination with treasury see section 82.12. max automatically calculates discretionary policy receipts in schedule r through by+9 for the years',
3715:'that are subject to acrosstheboard rules. you may overwrite these amounts, if necessary. max also automatically calculates discretionary baseline receipts',
3716:'in schedule k for by through by+9 based on the cy budgetary resources entered by the agency and inflation factors',
3717:'entered by omb. you may overwrite these amounts, if necessary. max copies the mandatory baseline receipts data you enter in',
3718:'schedule k to schedule r. to change the policy estimates, you must revise the baseline estimates. the following table indicates',
3719:'the line numbers used to report receipts in schedules k and r: receipts entry title description 0000–00 governmental receipts report',
3720:'all collections classified as governmental receipts see section 20.7. offsetting receipts: report all offsetting receipts based on the character classification',
3721:'of the receipts see section 84.4. most offsetting receipts will be reported on line 2004–03. 1330–03 proceeds from sale of',
3722:'commodities 1340–03 receipts from sales of property or assets 1352–03 receipts from other physical assets 1512–03 receipts for education and',
3723:'training 2004–03 all other offsetting receipts page 8 of section 81 omb circular no. a–11 2019 policy and baseline estimates',
3724:'of budget authority, outlays, and receipts schedules a, s, r, and k exhibit 81 how do i add a new',
3725:'data classification to my account in max? when you add a new policy line line number xxxx40 or xxxx41 to',
3726:'schedule x in the max a11 data entry application max, you are required to specify a data classification. the classification',
3727:'includes the budget enforcement category discretionary or mandatory, committee jurisdiction appropriations or authorizing, and possibly a budget enforcement subcategory e.g.,',
3728:'emergency. see section 81.2 for a list of these combinations. to add a line with a data classification that is',
3729:'not already represented in your account: rightclick on the title of the fourdigit line number associated with the data you',
3730:'need to insert e.g., 1160; choose insert line/schedule; choose the item from the line number list with the same line',
3731:'number you just clicked on plus the last two digits ‘30’ e.g., 116030 and titled budget enforcement act category; click',
3732:'on insert; and choose the appropriate data classification e.g., discretionary, discretionary change in a mandatory program, appropriations committee. you should',
3733:'enter your data on the lines directly below the new header that will appear onscreen. to add another line series',
3734:'for an existing data classification: rightclick on the title of a policy line e.g., 116040 with the correct classification choose',
3735:'insert line/schedule. choose the item from the line number list with the same line number plus the last two digits',
3736:'‘40’ e.g., 116040; click on insert; choose a sequence number or leave blank if you want the system to assign',
3737:'a value click choose rightclick here to add a new data classification to your account. rightclick here to add a',
3738:'new set of lines with a data classification that is already present in your account e.g., 116040 02 omb circular',
3739:'no. a–11 2019 page 9 of section 81 section 82—combined schedule x section 82—combined schedule x table of contents overview',
3740:'82.1 what is schedule x? 82.2 what are schedules p, a, and s? 82.3 how is schedule x organized? 82.4',
3741:'how are schedules a and s derived from schedule x? sections of schedule x 82.5 how do i report obligations',
3742:'by program activity? 82.6 how do i report the budgetary resources available for obligation? 82.7 how do i report the',
3743:'change in obligated balances? 82.8 how do i report budget authority and outlays, net? 82.9 what memorandum information must i',
3744:'report in schedule x? 82.10 how do i show unfunded deficiencies that have not been liquidated? data controls 82.11 what',
3745:'control totals do i need to tie to? 82.12 how do i resolve issues with my gtas control totals? 82.13',
3746:'what amounts in schedule x need to tie to other schedules? special requirements 82.14 how do i present transfers of',
3747:'resources? 82.15 how do i present transfers in the estimates? 82.16 how do i present merged accounts? 82.17 how should',
3748:'i treat allocation accounts? line descriptions 82.18 what should i know about the individual lines in schedule x? ex–82a updating',
3749:'max combined schedule x ex–82b setting up outlay calculations ex–82c automatic generation of discretionary outlays ex–82d schedule x line numbers',
3750:'including schedule a, s, and p lines summary of changes updates section to include a description of discretionary control totals',
3751:'to reflect a separate control on advance appropriations section 82.11. identifies the new lines added and the renumbered lines effective',
3752:'for the 2021 budget. section 82.18. omb circular no. a–11 2019 page 1 of section 82 section 82—combined schedule x',
3753:'82.1 what is schedule x? schedule x facilitates entering like data into the max database. instead of entering similar or',
3754:'identical data into three different schedules, you use one master worksheet. the data entered into schedule x populates: schedule p',
3755:'program and financing schedule schedule a presidential policy data for expenditure accounts schedule s presidential baseline data for expenditure accounts',
3756:'for credit financing accounts and governmentsponsored enterprises, schedule x populates only schedule p, because these accounts do not have policy',
3757:'or baseline data. 82.2 what are schedules p, a, and s? schedule p is the program and financing schedule. it',
3758:'is printed in the budget appendix and presents information on agency programs, the allocation of budgetary resources by activity, the',
3759:'status of those resources, and spending patterns. the schedule covers py through by. it is used to: analyze and evaluate',
3760:'the estimates; compare enacted funding levels to the presidents request; relate budget formulation to budget execution estimates to actuals; and',
3761:'identify programmatic and historical trends. schedule a shows budget authority ba and outlays by omb account for the most recent',
3762:'actual year py, enacted levels for the current year cy, and the levels proposed by the president for the budget',
3763:'year by through by+9. schedule s shows baseline estimates of ba and outlays by omb account and covers cy through',
3764:'by+9. to learn more about the additional data classifications you will use for schedules a and s, see section 81.',
3765:'82.3 how is schedule x organized? schedule x follows the flow of the program and financing schedule schedule p: obligations',
3766:'by program activity lines 0001–0900 section 82.5 budgetary resources lines 1000–1966 section 82.6 change in obligated balance lines 3000–3200 section',
3767:'82.7 budget authority and outlays, net lines 4000–4190 section 82.8 memorandum nonadd entries lines 5000–5250 section 82.9 unfunded deficiencies lines',
3768:'7000–7020 section 82.10 the data you enter in the budgetary resources section and the budget authority and outlays, net section',
3769:'will automatically populate schedules p, a, and s. the remainder of the sections populate schedule p. the budgetary resources section',
3770:'is a common section used in schedule x, the sf133 report on budget execution, and the apportionment schedule. the change',
3771:'in obligated balance; the budget authority and outlays, net is used in schedule x and the sf133. page 2 of',
3772:'section 82 omb circular no. a–11 2019 section 82—combined schedule x 82.4 how are schedules a and s derived from',
3773:'schedule x? in the budgetary resources section, where schedule x shows the total for a type of ba e.g., line',
3774:'1160, you will also enter a more detailed breakout of budget authority and outlays used to populate schedules a and',
3775:'s. in the budget authority and outlays, net section, where schedule p shows offsets e.g., line 4030, you will also',
3776:'enter a more detailed breakout of offsets for schedules a and s. you will do this by using more than',
3777:'one version of the line. for example, for total discretionary appropriations, you will use line x 1160 to populate schedule',
3778:'p, line x 1160–40 to populate schedule a, and line x 1160–50 to populate schedule s. since baseline and policy',
3779:'should be equal in cy for all data in transmit 0 and for by through by+9 in transmit 0 for',
3780:'mandatory receipts and spending, max will copy your data entry from baseline lines to policy. max will display a cy',
3781:'error if the amounts you enter in schedule x to populate the p and a schedules do not match the',
3782:'corresponding amounts that populate schedule a. schedules a and s also require that you associate outlays with your ba, so',
3783:'for each line of policy and baseline ba, you will show the associated outlays. these outlays are copied directly into',
3784:'schedules a and s, and are used to populate the budget authority and outlays, net section of schedule p. see',
3785:'exhibit 82b for more guidance on entering outlays. schedule p line numbers always have four digits. schedule a and s',
3786:'line numbers always have six digits. subtotals that appear only onscreen i.e., do not print also have 6 digits. this',
3787:'chart shows what the fifth and sixth digits in line numbers mean: max line and line numbers max schedule new',
3788:'budget authority and limitations: xxxx–40 policy program schedule a xxxx–50 baseline program schedule s outlays policy: xxxx–61 outlays from new',
3789:'authority schedule a xxxx–62 outlays from balances schedule a xxxx–63 outlays from end of py balances schedule a xxxx–64 outlay',
3790:'subtotal schedule a outlays baseline: xxxx–81 outlays from new authority schedule s xxxx–82 outlays from balances schedule s xxxx–83 outlays',
3791:'from end of py balances schedule s xxxx–84 outlay subtotal schedule s offsets: xxxx–41 policy program schedule a xxxx–71 baseline',
3792:'program schedule s omb circular no. a–11 2019 page 3 of section 82 section 82—combined schedule x max line and',
3793:'line numbers max schedule other: xxxx–10 sum of detail lines xxxx–20 computed totals sum of the detail lines xxxx–30 pick',
3794:'list placeholders max displays these lines only in the pick lists for collapsible lines in schedule x. choose this line',
3795:'number when you want to enter a line with a new bea category, bea subcategory and spending committee e.g., authorizing',
3796:'committee code combination. 5250–00 number of beneficiaries in thousands schedule s use only with omb approval 82.5 how do i',
3797:'report obligations by program activity? the obligations by program activity section of schedule x, lines 0001–0900, shows the new obligations',
3798:'of unexpired accounts for each of the principle program activities or projects financed by the account see section 20.5 for',
3799:'instructions on when to record obligations. direct obligations are shown on lines 0001– 0799, reimbursable obligations are shown on lines',
3800:'0801–0899 see section 83.5 for more on the distinction between direct and reimbursable obligations, and the 07xx series is reserved',
3801:'for creditspecific activities. the total direct and reimbursable obligations in this section must tie to the totals in schedule o,',
3802:'object classification. in transmit 0, all amounts in this section must be positive. a selecting program activities use activities that',
3803:'provide a constructive basis for analyzing and evaluating the estimates. keep the number of activities to a reasonable minimum without',
3804:'sacrificing clarity. do not use subactivities such as projects or recipient institutions, unless the amounts are significant and the breakdown',
3805:'necessary to provide full understanding. the activities should: clearly indicate the services to be performed or the programs to be',
3806:'conducted; finance no more than one strategic goal or objective; distinguish investment, developmental, grant and subsidy, and operating programs; and',
3807:'relate to administrative control and operation of the agency. in cases where a single program activity line is used to',
3808:'group a variety of activities that do not lend themselves to a more specific description, the line title will start',
3809:'with the name of the account and indicate whether the obligations are direct or reimbursable, as follows: account title direct',
3810:'account title reimbursable page 4 of section 82 omb circular no. a–11 2019 section 82—combined schedule x this naming convention',
3811:'will better standardize and improve the program activity line descriptions reported in the budget. unless otherwise noted, you must: distinguish',
3812:'direct obligations from reimbursable programs; and, have adequate accounting support for obligations shown in the actual column. having adequate accounting',
3813:'support means that your agencys financial system records obligations in a way that allows you to create a straightforward crosswalk',
3814:'between the projects or limitations in the financial system and schedule x program activities. typically, you will have many projects',
3815:'or limitations in your financial systems that correspond to one schedule x activity. obtain approval for any changes in activity',
3816:'structure from omb prior to your budget submission. b allocating expenses to activities charge personnel compensation to activities on the',
3817:'basis of organizational units or on the basis of specific assignments. when feasible, distribute other administrative and overhead expenses among',
3818:'activities. however, you must be able to readily separate these overhead expenses from other charges. if you need to distribute',
3819:'amounts between two or more activities, base the distribution on readily supportable factors. be consistent from year to year, and',
3820:'do not rely on overly detailed procedures. do not report adjustments to obligations in expired accounts in this part of',
3821:'schedule x. report them under changes in obligated balance, on lines 3011 and 3041 see section 82.5. c reimbursable programs',
3822:'if your account includes reimbursable obligations see section 20.5, show the obligations financed by reimbursements separately from direct obligations. for',
3823:'classifying obligations as direct or reimbursable see section 83.5. report all the obligations in noncredit revolving fund accounts as reimbursable;',
3824:'report all the obligations in credit program and liquidating accounts as direct. d program activity codes program activity codes are',
3825:'unique to each account and have no relationship to the codes shown in other schedules, except for credit programs. for',
3826:'obligations specific to credit accounts, use the 07xx series, as specified in the list of line numbers at the end',
3827:'of this chapter. 82.6 how do i report the budgetary resources available for obligation? this section identifies the budgetary resources',
3828:'available for obligation in the account and provides detailed information on the new budget authority. this section is also used',
3829:'in the sf 133 report on budget execution and in the apportionment schedule. a unobligated balance the entries include unobligated',
3830:'balances carried over from prior years and adjustments to those amounts such as transfers of balances to and from other',
3831:'budget accounts and recoveries resulting from downward adjustments of prioryear unpaid obligations. the unobligated balances reported on schedule x do',
3832:'not omb circular no. a–11 2019 page 5 of section 82 section 82—combined schedule x include expired amounts or amounts',
3833:'unavailable for obligation. the endofyear balances are shown as a memorandum entry on line 1941. b budget authority the entries',
3834:'indicate the type of budget authority such as appropriations, contract authority, spending authority from offsetting collections and whether the authority:',
3835:'is discretionary or mandatory; and pertains to a special or trust fund account. separate entries identify adjustments resulting from transfers,',
3836:'temporary and permanent reductions, capital transfers, repayments of outstanding borrowing, etc. discretionary budget authority means budget authority under the jurisdiction',
3837:'of appropriations committees and controlled by annual appropriations acts. it includes budget authority provided in appropriations acts except where such',
3838:'authority funds directspending programs, such as appropriated entitlements. use the appropriate discretionary entries to report budget authority that is classified',
3839:'as discretionary under the balance budget and emergency deficit control act of 1985 bbedca, see sections 20.4e and 81.3. mandatory',
3840:'budget authority means budget authority resulting from permanent laws and includes programs the bbedca defines as appropriated entitlements and mandatories,',
3841:'direct spending programs included in appropriations act such as the medicare program. use the appropriate mandatory entries to report all',
3842:'budget authority that is classified as mandatory under the bbedca, as well as budget authority that is classified as net',
3843:'interest. also use the appropriate mandatory entries to report budget authority associated with credit financing accounts. c entering policy and',
3844:'baseline budgetary resources data below is additional detail on entering the data into schedule x that will populate schedules a',
3845:'and s for budgetary resources and outlays. budgetary resources entry description 1160–xx to 1850–xx budget authority. includes total lines for',
3846:'each bea category e.g., discretionary, mandatory, for the different budgetary authority types i.e., appropriations, advance appropriations, borrowing authority, contract authority,',
3847:'spending authority from offsetting collections. policy estimates of advance appropriations line 1180 for by+2 and beyond will be set equal',
3848:'to by+1, unless omb approves as exception. 1963–xx to limitations. max includes data on limitations for selected accounts where limitations',
3849:'on 1966–xx program level or administrative expenses are enacted or proposed. limitation lines are also used, with omb approval, for',
3850:'special purposes, such as to report information on mandatory administrative expenses for the social security and medicare trust funds. the',
3851:'limitations applicable to an account must be specified in advance in omb database of account information before you can report',
3852:'limitation data in max. when more than one limitation is applicable, report each one separately. supplemental requests and legislative proposals',
3853:'that involve limitations should be reported under the appropriate transmittal code. page 6 of section 82 omb circular no. a–11',
3854:'2019 section 82—combined schedule x entry description mandatory budget authority that is subject to a discretionary limitation on obligations established',
3855:'in an appropriations act is scored as discretionary budget authority rather than as a limitation for all affected accounts except',
3856:'trust fund accounts in the department of transportation. xxxx–40 policy budget authority. the amounts on this line will be copied',
3857:'to schedule a. for discretionary policy budget authority and spending authority from offsetting collections, as a general rule, max automatically',
3858:'calculates entries for by+1 through by+9 based on the by budgetary resources entered by the agency and growth factors entered',
3859:'by omb. for discretionary spending authority from offsetting collections entries line 1750, you may overwrite these amounts, if necessary. for',
3860:'mandatory budget authority and spending authority from offsetting collections, amounts will be copied from line xxxx–50 in transmittal code 0',
3861:'only. xxxx–50 baseline budget authority. the amounts on this line will be copied to schedule s. as mentioned in section',
3862:'81.2, amounts on this line should be broken out by civilian pay/ military pay/ nonpay. for discretionary baseline budget authority',
3863:'and spending authority from offsetting collections, as a general rule, max automatically calculates entries for by through by+9 based on',
3864:'the cy budgetary resources entered by the agency and growth factors entered by omb. for discretionary spending authority from offsetting',
3865:'collections line 1750, you may overwrite these amounts, if necessary, to accurately reflect levels of activity anticipated under current law.',
3866:'for mandatory budget authority and offsetting collections, entries should reflect the levels of activity anticipated under current law. d entering',
3867:'policy and baseline outlay data discretionary outlays. max automatically calculates discretionary outlays policy and baseline for cy through by+9 based',
3868:'on the information reported in schedule x for: the levels of budgetary resources reported; the percentage of new ba that',
3869:'is outlayed in the year the ba is provided and in each subsequent year outlay rate; and outlays from py',
3870:'balances. you report outlay rates using the separate max drop down menu that is accessible for each budgetary resource, as',
3871:'described in the max a–11 user’s guide see exhibit 82b. if necessary, you can report multiple outlay rates for the',
3872:'budgetary resources within an account, along with the corresponding outlays from py balances. to support the automatic outlay generation feature',
3873:'in max, you must enter information developed using the method of calculation i.e., the waterfall method that is specified in',
3874:'this circular and the max a–11 user’s guide see exhibit 82c. as a general rule, you cannot override automatically generated',
3875:'discretionary outlay amounts. mandatory outlays. if you enter outlay rates for mandatory resources, max will automatically generate the outlays. remember',
3876:'to include information on outlays from py balances if you use the automatic feature. otherwise, you must enter mandatory outlays',
3877:'by hand for all years. a benefit of using outlay rates omb circular no. a–11 2019 page 7 of section',
3878:'82 section 82—combined schedule x to calculate outlays is that max will automatically generate revised outlays if you change the',
3879:'ba, saving you the work of calculating and entering revised outlay estimates. outlays from new and prior authority. outlays must',
3880:'be distributed between those from new authority and those from balances of prior authority. the distribution of prior authority should',
3881:'be available from accounting records. for cy through by+9, estimate the distribution based on experience in the timing of outlays',
3882:'for the respective obligations. the following line numbers indicate the type of outlays. you will enter these data in schedule',
3883:'x, and max will automatically copy them to schedules a and s. outlays policy baseline description xxxx–61 xxxx–81 outlays from',
3884:'new authority. the outlays from new budget authority for that year. for outlays from discretionary and mandatory authority, the sum',
3885:'of all outlays from new authority may not exceed the sum of new budget authority entries lines 11xx through 16xx',
3886:'for that year. for outlays from spending authority from offsetting collections, outlays may not exceed the total amount reported on',
3887:'lines 1750 and 1850. policy xxxx–61 and baseline xxxx–81 outlays from new authority will generally be the same for mandatory',
3888:'programs in all years and discretionary programs in the cy. discretionary policy outlays may be different from baseline outlays if',
3889:'budget authority amounts are different between the two. xxxx–62 xxxx–82 outlays from balances. the outlays from balances both obligated and',
3890:'unobligated of budget authority brought forward from cy to by+9. policy xxxx–62 and baseline xxxx–82 outlays from balances will generally',
3891:'be the same for mandatory programs in all years and discretionary programs in the by. discretionary policy outlays may be',
3892:'different from baseline outlays if budget authority amounts are different between the two. xxxx–63 xxxx–83 outlays from end of py',
3893:'balances. the outlays from balances both obligated and unobligated of budget authority brought forward from py. amounts should be shown',
3894:'in the year the outlay will be made, from cy to by+9. do not report outlays from new budget authority',
3895:'provided in cy to by+9. this line can also be used to display the outlay impact + or – of',
3896:'balance transfers lines 1010 to 1031 and adjustments in expired accounts line 3011, 3041. the sum of all years of',
3897:'the outlays from end of py balances lines xxxx–63 should not exceed the total end of py balances plus py',
3898:'unpaid obligations, end of year, plus or minus cy and by balance transfers / adjustments. the amounts shown on baseline',
3899:'outlays from py balances xxxx–83 will be copied from policy outlays from py balances xxxx–63. 82.7 how do i report',
3900:'the change in obligated balances? obligated balances are composed of unpaid obligations shown as positive amounts and uncollected customer payments',
3901:'from federal sources shown as negative amounts. unpaid obligations are obligations you have incurred but have not yet paid. uncollected',
3902:'customer payments are money youre owed from federal sources plus orders that have been placed with you by federal sources,',
3903:'but you have not yet page 8 of section 82 omb circular no. a–11 2019 section 82—combined schedule x fulfilled.',
3904:'only if an account has explicit legal authority to count orders from nonfederal sources as a budgetary resource may it',
3905:'do so. schedule x separately bridges between start and end of year unpaid obligations and uncollected customer payments from federal',
3906:'sources. for unpaid obligations, new obligations are added to the start of year balance, and gross outlays are deducted. adjustments,',
3907:'such as transfers of unpaid obligations are added or subtracted, as appropriate, and recoveries of prioryear unpaid obligations are subtracted',
3908:'to determine the unpaid obligations at the end of the year. for uncollected customer payments from federal sources, adjustments, such',
3909:'as transfers of uncollected payments and the change in uncollected customer payments from federal sources both unexpired and expired, are',
3910:'added or subtracted, as appropriate, to determine the uncollected payments at the end of the year. in addition to reporting',
3911:'transactions in unexpired accounts, reflect outlays from and adjustments in expired but not canceled accounts. 82.8 how do i report',
3912:'budget authority and outlays, net? this section of schedule x bridges between gross and net budget authority and outlays. it',
3913:'begins with mandatory and discretionary gross budget authority and outlays. budget authority is reported for unexpired accounts only; outlays include',
3914:'both expired and unexpired accounts. outlays are distinguished between outlays from new authority and from balances. next, cash collections of',
3915:'offsetting collections are shown as negative amounts that offset both gross budget authority and gross outlays. following that are several',
3916:'items that further adjust only gross budget authority: changes in uncollected customer payments; offsetting collections credited to expired accounts; and',
3917:'recoveries of prior year paid obligations. 1 increases in uncollected customer payments from the start to the end of the',
3918:'year increase the amount of the offset and are shown as negative amounts in this section because the increase constitutes',
3919:'an increase in gross budget authority; decreases reduce the amount of the offset because a decrease means that a portion',
3920:'of the offsetting collections cash received has been applied to liquidate obligations for which an offset was already counted. 2',
3921:'offsetting collections credited to expired accounts are shown as positive amounts here so that there is no total effect on',
3922:'budget authority of receiving a cash collection that is credited to an expired account. the amount on this line line',
3923:'4052 or 4142 and the amount in the cash collection line e.g., 4030 have opposite signs and sum to zero.',
3924:'we do this because gross budget authority includes only unexpired amounts. 3 recoveries of prioryear paid obligations credited to unexpired',
3925:'accounts are shown as positive amounts here so that there is no total effect on budget authority of receiving a',
3926:'cash refund that is credited to an unexpired account. the amounts on this line line 4053 or 4143 and the',
3927:'amount on the cash collection line e.g., line 4030 have opposite signs and sum to zero. we do this because',
3928:'gross budget authority does not include recoveries of prioryear paid obligations. finally, net outlays are shown as the sum of',
3929:'gross budget authority and outlays and any applicable offsets. below is additional detail on entering the data into schedule x',
3930:'that will populate schedules a and s for offsets. omb circular no. a–11 2019 page 9 of section 82 section',
3931:'82—combined schedule x offsets description entry 4030–xx to offsets against gross budget authority and outlays includes total lines for each',
3932:'bea category 4144–xx e.g., discretionary, mandatory, see section 82.3 for line definitions within the different sources of offsetting collections e.g.,',
3933:'federal sources, interest on federal securities, interest on uninvested funds, nonfederal sources, offsetting governmental collections from nonfederal sources, change in',
3934:'uncollected customer payments from federal sources unexpired accounts and offsetting collections credited to expired accounts and recoveries of prioryear paid',
3935:'obligations credited to unexpired accounts. xxxx–41 policy offsetting collections. the amounts on this line will be copied to schedule a.',
3936:'for discretionary policy offsetting collections, as a general rule, max automatically calculates entries for by+1 through by+9 based on the',
3937:'by amounts entered by the agency and growth factors entered by omb. you may overwrite these amounts, if necessary. xxxx–71',
3938:'baseline offsetting collections. the amounts on this line will be copied from policy offsetting collections xxxx–41 and will be copied',
3939:'to schedule s. for discretionary baseline offsetting collections, max automatically calculates entries for by through by+9 based on the cy',
3940:'amounts entered by the agency and growth factors entered by omb. 82.9 what memorandum information must i report on schedule',
3941:'x? lines 0910 and 0911 of schedule x display supplementary information related to amount of appropriations used to liquidate deficiencies',
3942:'of lease payments. use only with omb approval. while lines 1940 and 1941 of schedule x display supplemental information related',
3943:'to unobligated balances at the end of the fiscal year for all accounts, lines 1950 through 1955 specifically address unobligated',
3944:'balances of special and trust nonrevolving trust funds including canceling amounts. lines 5000–5201 of schedule x display supplementary information related',
3945:'to investments in federal securities; investments in nonfederal securities, balances of contract authority, unavailable unobligated balances derived from appropriations, borrowing',
3946:'authority, contract authority, offsetting collections, and discretionary mandated transfers. in addition, certain accounts will use line 5250–00 to report on',
3947:'the annual average number of beneficiaries who are served by federal hospital insurance, supplementary medical insurance, unemployment insurance, and rail',
3948:'industry pension fund programs. max uses this data to generate discretionary baseline budget authority for administrative expenses for these programs.',
3949:'use only with omb approval. none of the amounts on the lines above are added or deducted from the budget',
3950:'authority or outlay amounts reported above. 82.10 how do i show unfunded deficiencies that have not been liquidated? section 145',
3951:'explains prohibited agency actions under the antideficiency act and associated reporting requirements when a violation is discovered. page 10 of',
3952:'section 82 omb circular no. a–11 2019 section 82—combined schedule x lines 7000–7020 of schedule x identify unfunded deficiencies that',
3953:'have not yet been liquidated by either a new appropriation that specifically authorizes amounts to be applied to the deficiency',
3954:'or by the administrative application of other budgetary resources not expressly provided to liquidate deficiencies. 82.11 what control totals do',
3955:'i need to tie to? some of the data you enter into max needs to tie to control totals. the',
3956:'following list is not exhaustive: a controls reported by the agency the following is data that your agency has already',
3957:'reported. you must either tie to those controls, or, if appropriate, fix your other reporting: gtas. this data is drawn',
3958:'from the 4th quarter u.s. standard general ledger ussgl accounting information reported by your agency accounting office at the treasury',
3959:'appropriation fund symbollevel into a treasuryoperated system named governmentwide treasury account symbol adjusted trial balance system gtas. in the 2021',
3960:'budget, almost all the lines that are used to populate schedule x/p will be edit checked against your gtas submission.',
3961:'the py amounts on the edit checked schedule x/p lines must also equal the amounts reported in gtas within a',
3962:'+/one or two million tolerance. the following types of lines are not edit checked against gtas: individual obligations by program',
3963:'activities x0001–x0899 nonexpenditure transfers, e.g. appropriation transfers from other accounts – x1120 specific maxgenerated detail entries, e.g. new obligations, unexpired',
3964:'accounts x3010 specific maxgenerated subtotals and totals, e.g., total discretionary appropriations x1160 specific memorandum nonadd entries, e.g. unobligated balance, soy:',
3965:'contract authority x5050 py net outlays line x4190 and py receipts schedule r. this data is drawn from the following',
3966:'budget execution documents: fs 224, fs 1219, and fs 1220. the data is loaded into max by omb and locked.',
3967:'the py net outlay amount on schedule x/p line 4190 must equal the net outlays reported in gtas within a',
3968:'+/one million tolerance. if you do not agree with the amount on line x/p 4190 outlays, net discretionary and mandatory,',
3969:'after the gtas database is locked lateoctober and the amount is reported in gtas and imported into max a–11, then',
3970:'you must submit a written explanation of the difference to your omb representative before omb will consider revising the amount.',
3971:'since these types of issues generally require a revised statement of transactions, you must submit your explanation via a backdated',
3972:'treasury document request at https://max.omb.gov/community/x/6ylrhq. applies to gtas and nongtas users. follow the process in the bullet above if your',
3973:'agency does not agree with the receipt actuals that have been imported into max schedule r from treasury fs 224',
3974:'data. see section 81.1. receipt account information is not collected via gtas. nonfederal securities market value. line x5011, total investments,',
3975:'end of year: nonfederal securities: market value is checked against amounts agencies report to treasurys bureau of the fiscal service',
3976:'in business event type codes associated with the previous subclasses 42 and 43 on the statements of transactions. omb circular',
3977:'no. a–11 2019 page 11 of section 82 section 82—combined schedule x credit. for federal credit programs, credit subsidy cost',
3978:'data must match amounts approved by omb. control totals for schedule x reestimate and interest on reestimate obligations are verified',
3979:'against agency submissions to omb through the credit supplement report exercise csr. for most programs, both control totals and schedule',
3980:'x obligation data for reestimates are automatically loaded into max, upon omb approval. start of year balances. start of year',
3981:'balances for investments in nonfederal securities x 5010 and the unavailable balance of offsetting collections x 5054 are checked against',
3982:'the end of year amount shown in the previous budget. if you disagree with this number, provide an explanation to',
3983:'your omb representative for the discrepancy. b controls reported by treasury interest earnings on federal securities. lines x4031 and x4121,',
3984:'offsetting collections collected from interest on federal securities are checked against amounts reported by treasurys bureau of the fiscal service.',
3985:'federal securities par value. lines x5000 and x5001, total investments, start and end of year: federal securities: par value is',
3986:'checked against amounts reported by treasurys bureau of the fiscal service. financing account interest. lines x0713 obligations for payment of',
3987:'interest to treasury and x4122 offsetting collections from interest on uninvested funds are checked against amounts reported by treasurys bureau',
3988:'of the fiscal service for financing accounts only. capital transfers. lines x1022 capital transfer of unobligated balances to general fund,',
3989:'x1235 capital transfer of appropriations to general fund and x1720/1820 capital transfer of spending authority from offsetting collections to general',
3990:'fund are checked against amounts reported by treasurys bureau of the fiscal service. unobligated balance transfers between expired and unexpired',
3991:'accounts. line x1012 unobligated balance transfers between expired and unexpired accounts is checked against amounts reported by treasurys bureau of',
3992:'the fiscal service. c controls reported by omb for both the formulation of the budget and for midsession review, omb',
3993:'provides control totals for net discretionary levels. there are four types of edit checks which compare net discretionary levels in',
3994:'max to omb control totals. control total amounts are in whole millions. for each omb account, these lines are included',
3995:'in each type of check: ba/obligation limitation: the sum of lines x1160, x1340, x1540, and x1966, which are associated with',
3996:'budget authority excluding advance appropriations and obligation limitations. advance appropriation: line x1180 associated with advance appropriations. spending authority and offsetting',
3997:'collections net offset: the sum of line x1750 discretionary spending authority and orders on hand and lines x4030, x4031, x4032,',
3998:'x4033, x4034, x4050, x4052, x4053, and x4054 offsetting collections are compared to the net totals for each omb account. page',
3999:'12 of section 82 omb circular no. a–11 2019 section 82—combined schedule x offsetting receipts: the total for lines r200403',
4000:'and r133003 for discretionary offsetting receipts. contact your omb representative about how to view reports comparing live max data to',
4001:'the omb discretionary control totals. cy net discretionary control totals. the omb control totals are based on bea scoring of',
4002:'enacted appropriations for cy. if there are no final enacted cy appropriations at the time, omb will make a determination',
4003:'as to what funding levels to include in the cy column. in some cases, ombs control total may need to',
4004:'be updated e.g., for updated offsetting collection or receipt estimates, for transfers, or for other technical updates. please contact your',
4005:'omb representative if a change is needed to a control total. you will need to provide a written explanation of',
4006:'the change and the enacted legislation supporting that explanation. by net discretionary controls for midsession. the omb control totals will',
4007:'be the net discretionary levels from the presidents budget, with limited changes based on: technical adjustments due to legislation enacted',
4008:'since the budgets release budget amendments formally transmitted to the congress corrections submitted to ombs errata database omb anticipates very',
4009:'few changes to the net by discretionary levels during midsession. please contact your omb representative if you believe a change',
4010:'is needed to a control total. you will need to provide a written explanation of the change and the enacted',
4011:'legislation and/or budget appendix language supporting that explanation. 82.12 how do i resolve issues with my gtas control totals? a',
4012:'what actuals in schedule x are imported from the actual i reported to treasury? in order to reduce duplicate reporting',
4013:'while improving the consistency of yearend data, your agency accounting office reports u.s. standard general ledger ussgl accounting information at',
4014:'the treasury accountlevel into a treasuryoperated system named governmentwide treasury account symbol adjusted trial balance system gtas, which was developed',
4015:'by agencies, treasury, and omb. the gtas information is then translated/crosswalked and copied into the following reports: sf 133 report',
4016:'on budget execution and budgetary resources used to monitor sf 132 apportionments and used as the basis of the audited',
4017:'statement of budgetary resources; and much of the py column of schedule p. for more information about gtas and the',
4018:'ussgl and crosswalks from the ussgl to schedule p, see ussgl treasury financial manual tfm supplement located at http://www.fms.treas.gov/ussgl/index.html. when',
4019:'yearend gtas information is submitted, the information must not only pass a number of gtas editchecks, but a person separate',
4020:'from the preparer i.e. data entry person named a certifier must certify that the information is correct. in addition, gao',
4021:'requires your auditors to determine whether controls exist to ensure that the amounts in your systems and the amounts submitted',
4022:'via gtas agree. see gao–02–126g guide for auditing the statement of budgetary resources. omb circular no. a–11 2019 page 13',
4023:'of section 82 section 82—combined schedule x on a daily basis, treasury provides your agency with an account statement via',
4024:'the governmentwide accounting system. the account statement reflects all activity reported to treasury. you are required to reconcile the account',
4025:'statement with your accounting system each month. at yearend, this reconciliation should be accomplished before submitting your gtas data. during',
4026:'the preparation of the budget, refer to https://max.omb.gov/community/x/h4cpag for budget season gtas reports that include the following: max a–11 issue',
4027:'status report – gtas only gtas submissions that will lead to errors in max gtas suppression requests link gtas revision',
4028:'reports link gtas tafss revised after 4th quarter window gtas tafss with budgetary changes gtas tafss with budgetary and proprietary',
4029:'changes the following table summarizes the actions you need to take if max does not agree with gtas edit checked',
4030:'amounts: if an error is found… then… before gtas and max a–11 agency lockout and financial audit was ongoing or',
4031:'complete consult with your accounting office. correct the amount in max a–11. ensure that your accounting office revises the amount',
4032:'in gtas. your accounting office must revise both material and nonmaterial amounts in gtas. work with your accounting office to',
4033:'determine the source of the problem and internally develop a plan to make sure the problem does not recur in',
4034:'the future. your accounting office will also need to talk with the financial statement auditors to determine whether your financial',
4035:'statements for the next reporting cycle should be restated or a footnote to the financial statements is required for the',
4036:'changes made in gtas. for limited situations where there appears to be insufficient budgetary accounting to support the budget presentation,',
4037:'submit a py gtasrelated suppression request to https://max.omb.gov/community/x/kqjufw. omb will review the suppression requests on a casebycase basis. agency requests',
4038:'should include affected treasury appropriation fund symbol, max a–11 edit error, the amount of the adjustment in actual dollars, agency',
4039:'contact information, and an action plan that explores the various options to improve the budgetary accounting. after gtas and max',
4040:'a–11 agency consult with omb representative. lockout submit a py gtasrelated suppression request to and https://max.omb.gov/community/x/kqjufw for any situation where',
4041:'appropriate revisions were not made in the fy 2019 financial audit was ongoing or gtas revision window. refer to section',
4042:'82.12d below. complete page 14 of section 82 omb circular no. a–11 2019 section 82—combined schedule x if an error',
4043:'is found… then… submit a cy gtasrelated suppression request to https://max.omb.gov/community/x/kqjufw for any situation where the certified end of year',
4044:'unobligated and/or obligated balances differ from the balances shown in max a–11. refer to section 82.12d below. ensure that your',
4045:'accounting office revises the amount in gtas no later than 2nd quarter fy 2020 gtas reporting window for both py',
4046:'and cy changes. include a statement in your action plan of your gtasrelated suppression request. your accounting office must revise',
4047:'both material and non material amounts in gtas. omb will review the suppression requests on a casebycase basis. the gtas',
4048:'revision window will be open to agency accounting offices at the same time agency budget offices are working on the',
4049:'actual column py data in the budget database. during this time, the gtasrelated suppression request exercise https://max.omb.gov/community/x/kqjufw will also be',
4050:'available. agencies may prepare suppression requests during and after the gtas revision window. as a general rule, omb will not',
4051:'suppress any max a–11 editchecks related to gtas data before the gtas revision window closes. while the gtas revision window',
4052:'is open, omb will use the revised gtas data in its edit checks. if your agency accounting office has made',
4053:'all the appropriate revisions in gtas, then your agency should have no editchecks problems related to gtas. b what do',
4054:'i do if i do not agree with gtas noneditchecked py amounts imported from treasury? you may overwrite amounts imported',
4055:'from gtas that are not editchecked. however, before overwriting an amount in the py column of schedule p in max',
4056:'a–11, you should talk with the person who entered the data into gtas to see why they entered that amount.',
4057:'if you both find that an amount reported via gtas was incorrect, then overwrite the amount and let the person',
4058:'who entered the information in gtas know, so that they can revise it. this may indirectly impact other gtas data',
4059:'that is edit checked. c what do i need to do if a backdated treasury document is required to revise',
4060:'max to report corrections to data for previous fiscal years? if you have discovered an error in the budgetary reporting',
4061:'for a previous fiscal year, you may be required to record the correction as an adjustment to the data for',
4062:'the previous fiscal year, even though the action taken to correct the data occurs in the current year. this is',
4063:'because budgetary transactions must be booked against the fiscal year in which they were incurred so that they can be',
4064:'reconciled to the legal period of availability of the appropriations available at the time. where necessary, treasury will backdate the',
4065:'correction to the appropriate fiscal year, to prevent recording prior fiscal activity as current fiscal year activity. this is accomplished',
4066:'by filing a backdated treasury document statement of transactions, non expenditure transfer, or warrant, which shows both the date the',
4067:'correction is requested and a prioryear adjustment attribute to backdate the change to the correct period. if this also requires',
4068:'making a change to max data, then you are required to submit a request in the exercise located at https://max.omb.gov/community/x/6ylrhq',
4069:'and identify the appropriate information such as an explanation of why the error happened, affected treasury appropriation fund symbol, max',
4070:'a–11 edit omb circular no. a–11 2019 page 15 of section 82 section 82—combined schedule x error, the amount of',
4071:'the adjustment in actual dollars, an action plan, and agency contact information. refer to appendix f for more details. once',
4072:'you have submitted your request and your backdated document in the exercise, you may monitor the status of your request',
4073:'via the exercise. you should get pyrelated matters like this taken care of as soon as the budget database opens',
4074:'so that you can concentrate on the by column later. the following table summarizes the actions you need to take',
4075:'to process a backdated treasury document: if an error is found… then… before gtas and max a–11 agency lockout and',
4076:'financial audit was ongoing or complete consult with your accounting office. submit a backdated treasury document statement of transactions, nonexpenditure',
4077:'transfer, or warrant request to https://max.omb.gov/community/x/6ylrhq. if your action impacts line x/p 4190 “outlays net” or receipt data, and your',
4078:'request is approved, line x/p 4190 or the receipt data will be centrally changed. if the action impacts any line',
4079:'x/p other than line p 4190, ensure that your accounting office revises the amount in gtas. refer to section 82.11.',
4080:'your accounting office must revise both material and nonmaterial amounts in gtas. work with your accounting office to determine the',
4081:'source of the problem and internally develop a plan to make sure the problem does not recur in the future.',
4082:'your accounting office will also need to talk with the financial statement auditors to determine whether your financial statements for',
4083:'the next reporting cycle should be restated or a footnote to the financial statements is required for the changes made',
4084:'in gtas. after gtas and max a–11 agency lockout and financial audit was ongoing or complete consult with omb representative.',
4085:'submit a backdated treasury document statement of transactions, nonexpenditure transfer, and/or warrant request to https://max.omb.gov/community/x/6ylrhq. if the action impacts line',
4086:'x/p 4190 outlays net or receipt data, and your request is approved, line x/p 4190 or the receipt data will',
4087:'be centrally changed where appropriate. if the action impacts any line x/p other than line x/p 4190, submit a py',
4088:'gtasrelated suppression request to https://max.omb.gov/community/x/kqjufw for any situation where appropriate revisions were not made in the fy 2019 gtas revision',
4089:'window. refer to section 82.12d below. if the action impacts any line x/p other than line x/p 4190, submit a',
4090:'cy gtasrelated suppression request to https://max.omb.gov/community/x/kqjufw for any situation where the certified end of year unobligated and/or obligated balances differ',
4091:'from the balances shown in max a–11. refer to section 82.12 d below. omb will review the suppression requests on',
4092:'a casebycase basis. page 16 of section 82 omb circular no. a–11 2019 section 82—combined schedule x d why do',
4093:'i need to revise gtas if i do not agree with py amounts imported from treasury? before the max a–11',
4094:'agency lockout, the gtas database opens for revisions. you must revise the incorrect information in gtas because the revised gtas',
4095:'database is used as a basis for revised sf 133s, audited statements of budgetary resources if material, and central analysis.',
4096:'information is copied from gtas to max a–11 once per year before max a–11 opens to agency budget offices. however,',
4097:'information is never copied from max a–11 to gtas. revisions are intended to help you correct errors not to give',
4098:'you extra time to verify your data and should be used sparingly. the primary purpose of this revision period is',
4099:'to make gtas consistent with the amounts in the prioryear column of the budget. consult with the financial statement auditors',
4100:'to determine whether your financial statements for the next reporting cycle should be restated or a footnote to the financial',
4101:'statements is required for the changes made in gtas that result in differences between the statement of budgetary resources and',
4102:'the budget. for gtas reporting periods, see http://www.fms.treas.gov/factsii/. e what actions do i need to take if i changed amounts',
4103:'imported from gtas in max a–11 for the budget but did not change them in the gtas revision window? before',
4104:'omb will suppress any py or cy gtasrelated edit error request, agencies must submit a suppression request to https://max.omb.gov/community/x/kqjufw and',
4105:'identify the appropriate information such as affected treasury appropriation fund symbol, max a–11 edit error, the amount of the adjustment',
4106:'in actual dollars, an action plan, and agency contact information. if the changes do not affect ending balances e.g., changes',
4107:'to discretionary versus mandatory coding, you do not need to make changes in gtas in the next fiscal year gtas',
4108:'reporting window. for example, if you changed an appropriation from mandatory to discretionary, this change does not impact the ending',
4109:'balances. therefore, no change is required in gtas after the revision window has closed. if the changes affect ending balances',
4110:'e.g., changes to amounts of budget authority, new obligations and upward adjustments, gross outlays, beginning balances, you will need to',
4111:'make changes in gtas in the next fiscal year gtas reporting window. you should consult with the person who entered',
4112:'the data into gtas. if you both agree that the amount should have been revised in gtas, then the person',
4113:'who entered the information in gtas should adjust the appropriate beginning balances whether material or non material in the next',
4114:'fiscal year gtas reporting window. for example, if you increased the amount of new obligations but not disbursed by 100,',
4115:'then the ending unobligated balance would decrease by 100, and the obligated balance would increase by 100. therefore, the beginning',
4116:'unobligated balance reported in the preceding fiscal year gtas reporting window should be decreased by 100, and the beginning obligated',
4117:'balance reported in the preceding fiscal year gtas reporting window should be increased by 100. until changes are made in',
4118:'both gtas and max a–11, there will be an ongoing difference in the balances reported in gtas and the budget.',
4119:'f how can i prepare? actuals reported in the budget must be consistent with amounts reported to treasury and must',
4120:'be based on actual accounting data. review any differences from last years actuals reported to treasury at https://max.omb.gov/community/x/haaqaw to prevent',
4121:'these differences from reoccurring. the website also includes reports that show fy 2019 quarterly gtas submissions and how they would',
4122:'crosswalk into schedule p. omb circular no. a–11 2019 page 17 of section 82 section 82—combined schedule x typically, one',
4123:'group within your agency for example, the accounting office reports amounts to treasury see section 130.2, while another group for',
4124:'example, the budget office prepares budget schedules. before your accounting office submits its actuals to treasury in gtas described below,',
4125:'you must ensure that the amounts are conceptually and numerically consistent with the amounts that you are going to report',
4126:'in max a–11. gtas facilitates, and to a large extent eliminates the need for, this reconciliation. consult with your accounting',
4127:'office for any differences that you are aware of and review your obligations and balances reported on your quarterly sf',
4128:'133 throughout the year. also, review any differences from last year at https://max.omb.gov/community/x/haaqaw to prevent these differences from reoccurring. 82.13',
4129:'what amounts in schedule x need to tie to other schedules? the data you enter into schedule x needs to',
4130:'tie to data in other schedules. the following list is not exhaustive: a other schedules in the same account all',
4131:'accounts, not including financing accounts schedule o obligations: the total obligations you report in the obligations by program activities section',
4132:'of schedule x must equal the total obligations you report in schedule o, the object classification schedule. in addition, the',
4133:'breakdown of direct vs. reimbursable obligations must be the same as in o, with a small rounding tolerance. schedule c',
4134:'net ba and outlays: net policy ba and outlays you report in schedule x must match, by subfunction, the net',
4135:'ba and outlays reported in schedule c, the character classification schedule. if you have only one ba line and one',
4136:'outlay line in schedule c, max will generate these amounts for you. schedule t pretransfer appropriations: the pretransfer policy ba',
4137:'you report in schedule x as controlled by the appropriations committee must match the ba you report in schedule t,',
4138:'the schedule for the budget year appropriations request in thousands of dollars. credit accounts only schedule u obligations and outlays:',
4139:'in credit program accounts, the obligations you report on lines 0701–0709 in schedule x must tie to schedule u. in',
4140:'addition, the gross outlays you report in schedule u cannot exceed the gross outlays you report in schedule x on',
4141:'lines xxxx–61, xxxx–62, and xxxx–63. schedules g and h obligations: in credit financing accounts, obligations you report on lines 0710–',
4142:'0744 in schedule x must tie to schedule g for direct loan financing accounts or schedule h for guaranteed loan',
4143:'financing accounts. schedule y net financing disbursements: in credit financing accounts, the net financing disbursements you report on line 4190',
4144:'of schedule x must match the policy net financing disbursements you report in schedule y. b schedules in other accounts',
4145:'nonexpenditure transfers: when you enter a line in schedule x for a nonexpenditure transfer to or from another account, you',
4146:'must enter the primary treasury account code associated with that page 18 of section 82 omb circular no. a–11 2019',
4147:'section 82—combined schedule x account. the amounts you enter for your account must match the amounts entered in the other',
4148:'account for py through by. credit accounts: transactions between program accounts, financing accounts, and receipt accounts for the same program',
4149:'must match. for example, if the program account reports negative subsidies in schedule u on lines x341–99, the same amount',
4150:'must be reported in the associated financing accounts on line 0740 in schedule x and in the associated negative subsidy',
4151:'receipt account. interfund account: for general fund accounts that make payments to trust fund accounts, the amounts paid by the',
4152:'general fund account must match the amounts received by the trust fund account. 82.14 how do i present transfers of',
4153:'resources? transfers between agencies resulting from presidential reorganization plans or enacted reorganization legislation may involve unique problems. agency staff must',
4154:'consult with omb representatives in each instance. when the gaining agency assumes all of the activities previously financed under a',
4155:'single account in another agency, as a general rule, the losing agency should omit budget schedules and appropriation language for',
4156:'the affected account and the gaining agency should show the transferred activities and appropriation language with its schedules. use footnotes',
4157:'to identify the amounts involved. see section 82.13 for an example of how the footnote should be worded and section',
4158:'95 for guidance on submitting the footnotes for printing. 82.15 how do i present transfers in the estimates? when a',
4159:'transfer in the estimates see section 20.4k for the budget year results in a significant increase to or decrease from',
4160:'the amount of budget authority for the past or current year, include footnotes explaining the transfer after the program and',
4161:'financing schedule. see section 95 for guidance on submitting the footnotes for printing. for the account assuming the responsibility, use',
4162:'the following footnote: note—includes $million in budget authority in by for activities previously financed from: py cy [list the full',
4163:'title of each losing account, including agency and bureau, and the budget authority amount applicable to each. where it is',
4164:'appropriate to show the amount on some other basis, such as obligations, you may modify the footnote accordingly.] if the',
4165:'entire by estimate is for the transferred activity, the footnote may be worded, by estimate is for activities previously financed',
4166:'from [list agency, bureau, and account title]. for the account losing the activity, use the following footnote: note—excludes $million in',
4167:'budget authority in by for activities transferred to: [list the title of each gaining account, including agency and bureau, and',
4168:'the budget authority amount applicable to each. where it is more appropriate to show the amount on some other basis,',
4169:'such as obligations, modify the footnote accordingly.] comparable amounts for py $million and cy $million are included above. omb circular',
4170:'no. a–11 2019 page 19 of section 82 section 82—combined schedule x you only need to provide a transfer in',
4171:'the estimates footnote in the year the transfer proposal is made. if you use more than one footnote, include them',
4172:'under a centered heading, notes. modify the wording of footnotes as necessary to explain current year transfers. at the discretion',
4173:'of omb, transfers in the estimates may be shown on a threeyear comparable basis. if they are, the footnotes should',
4174:'be modified accordingly. 82.16 how do i present merged accounts? where two or more appropriations have been or are proposed',
4175:'to be replaced by a single appropriation see section 79.4i, submit a single set of schedules for the new appropriation.',
4176:'when you merge accounts, you may find it helpful to append a distribution of budget authority and outlays by account',
4177:'to the bottom of the program and financing schedule. for accounts where you have created a distribution table, list each',
4178:'merged budget account by name and provide data for py through by. 82.17 how should i treat allocation accounts? combine',
4179:'schedule p information for allocation accounts with the parent account without separate identification see section 20.4l. 82.18 what should i',
4180:'know about the individual lines in schedule x? use the entries in the following tables to prepare the individual lines',
4181:'in schedule x. max will automatically generate the line entries indicated in bold face. obligations by program activity this section',
4182:'only includes obligations by program activity in unexpired treasury appropriation fund symbols. entry max details all accounts: 0xxx the first',
4183:'digit will always be zero 0. noncredit programs: the line codes are unique to each account and have no relationship',
4184:'to information shown in other schedules. direct programs 0001–0799: 0xxx 0xxx for the second digit, use the values 0 through',
4185:'7 to identify the activity or subactivity group. for the third and fourth digits, use the values 01 through 89',
4186:'to identify activity or subactivity detail items. any number sequence in this range is valid. for subtotals, use the values',
4187:'91 through 98 as follows: xx91—subtotal for a single group of detail lines e.g., 0001–0089 xx92—subtotal of two groups of',
4188:'detail lines e.g., 0001–0189 xx93—subtotal of three groups of detail lines e.g., 0001–0289 use the value 0x00 for running subtotals',
4189:'e.g., 0500 = the sum of detail lines 0001– 0489. page 20 of section 82 omb circular no. a–11 2019',
4190:'section 82—combined schedule x entry max details reimbursable programs 0800–0899: 08xx 08xx max will generate line 0799 for the total',
4191:'direct obligations if there are multiple direct detail lines and at least one reimbursable detail line. if coding requirements for',
4192:'reimbursable programs create difficulties in developing the account display, consult with omb. the second digit will always be 8. for',
4193:'the third digit, use the values 0 through 8; for the fourth digit, use the values 1 through 8 to',
4194:'identify activity or subactivity detail items. for subtotals, use the value 9 for the fourth digit as follows: 0809—subtotal of',
4195:'activities on lines 0801 through 0808 0819—subtotal of activities on lines 0810 through 0818 0829—subtotal of activities on lines 0820',
4196:'through 0828 0839—subtotal of activities on lines 0830 through 0838 0859—subtotal of activities on lines 0840 through 0858 0869—subtotal of',
4197:'activities on lines 0860 through 0868 0879—subtotal of activities on lines 0870 through 0878 0889—subtotal of activities on lines 0880',
4198:'through 0888 max will generate line 0899 for the total reimbursable obligations if there are multiple reimbursable detail lines and',
4199:'at least one direct detail line. credit activities: use the following standard line coding scheme for credit programs. see sections',
4200:'185.11 and 185.12 for more information on requirements related to credit financing and liquidating accounts. credit program accounts: the following',
4201:'lines are generated from information submitted through the credit supplement report exercise csr: 0705, 0706, 0707, 0708, 0742, and 0743.',
4202:'0701 direct loan subsidy 0702 loan guarantee subsidy 0703 subsidy for modifications of direct loans 0704 subsidy for modifications of',
4203:'loan guarantees 0705 reestimates of direct loan subsidy 0706 interest on reestimates of direct loan subsidy 0707 reestimates of loan',
4204:'guarantee subsidy 0708 interest on reestimates of loan guarantee subsidy 0709 administrative expenses credit financing accounts: 0710 direct loan obligations',
4205:'0711 default claim payment on principal 0712 default claim payments on interest 0713 payment of interest to treasury omb circular',
4206:'no. a–11 2019 page 21 of section 82 section 82—combined schedule x entry max details 0715–0739 other 0740 negative subsidy',
4207:'obligations 0741 modification savings 0742 downward reestimates paid to receipt accounts 0743 interest on downward reestimates 0744 adjusting payments to',
4208:'liquidating account all accounts: 0900 total new obligations, unexpired accounts. max will generate this line from the detail amounts on',
4209:'the detail lines 0001 to 0899. equals line 3010. memorandum nonadd entries: entries only include data from unexpired treasury appropriation',
4210:'fund symbols. entry max details 0910 appropriations used to liquidate unpaid lease obligations amount of appropriations used to liquidate deficiencies',
4211:'of lease payments. use only with omb approval. 0911 total new obligations, unexpired accounts; and lease payments automatically generated from',
4212:'the sum of lines 0900 and 0910. budgetary resources this section only includes budgetary resources from unexpired treasury appropriation fund',
4213:'symbols. entry max details unobligated balance: 1000 unobligated balance brought forward, oct 1 1001 discretionary unobligated balance brought forward, oct',
4214:'1 for cy and by, max automatically generates this entry from the end of year amounts reported on line 1941',
4215:'for the previous year. . if unobligated balances are used to liquidate deficiencies, report the amount used as an adjustment',
4216:'on line 1901; do not reduce the amount on line 1000. for py, this amount must tie to the py',
4217:'end of year amounts reported in gtas for py1, including all changes made during the py1 gtas revision window. portion',
4218:'of amount shown on line 1000 that is classified as discretionary in py and cy. the amount on this line',
4219:'cannot exceed the amount on line 1000. page 22 of section 82 omb circular no. a–11 2019 section 82—combined schedule',
4220:'x entry max details nonexpenditure transfers: 1010 unobligated balance transferred to other accounts – 1011 unobligated balance transferred from other',
4221:'accounts 1012 unobligated balance transfers between expired and unexpired accounts 1013 unobligated balance of contract authority transferred to or from',
4222:'other accounts net + or – note: you must identify each account involved in each transfer gaining and losing in',
4223:'max using the 6digit treasury basic account symbol see section 79.2 and appendix c. note: you must identify each account',
4224:'involved in each transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2 and',
4225:'appendix c. use lines 1105/1204 for reporting expired balance transfers that are classified as reappropriations. this line is only for',
4226:'use by the department of transportation. note: you must identify each account involved in each transfer gaining and losing in',
4227:'max using the 6digit treasury basic account symbol see section 79.2 and appendix c. adjustments: 1020 adjustment to unobligated balance',
4228:'carried forward, oct 1 + or – 1021 recoveries of prior year unpaid obligations 1022 capital transfer of unobligated balances',
4229:'to general fund – 1023 unobligated balances applied to repay debt – 1024 unobligated balance of borrowing authority withdrawn –',
4230:'1025 unobligated balance of contract authority withdrawn – 1026 adjustment for change in allocation of trust fund limitation or foreign',
4231:'exchange valuation 1027 adjustment in unobligated balances for change in investments changes to the py start of year balances made',
4232:'after the py1 gtas revision window closed. use only for py, unless specifically approved by omb for cy. equals line',
4233:'3040, but with opposite sign. use only for py or cy if recoveries have already occurred prior to transmittal of',
4234:'the budget—unless specifically approved in advance by omb. note: report recoveries of prioryear obligations in expired accounts on line 3041.',
4235:'the sum of the amounts on lines 1024 and 1025 with the opposite sign cannot exceed the amount on line',
4236:'1021. note: when new appropriations or new offsetting collections are used to liquidate obligations initially incurred against borrowing authority, report',
4237:'the amounts on lines 1139, 1239, 1728, or 1827, as appropriate. the sum of the amounts on lines 1024 and',
4238:'1025 cannot exceed the amount on line 1021. note: when new appropriations or new offsetting collections are used to liquidate',
4239:'obligations initially incurred against contract authority, report the amounts on lines 1137, 1238, 1727, or 1826, as appropriate. this line',
4240:'is only for use by the social security administration, the department of health and human services, and the department of',
4241:'the treasury. use only for special and nonrevolving trust funds. omb circular no. a–11 2019 page 23 of section 82',
4242:'section 82—combined schedule x entry max details of zero coupon bonds special and nonrevolving trust funds 1028 adjustment in unobligated',
4243:'balances for change in investments of zero coupon bonds revolving funds use only for revolving funds. 1029 other balances withdrawn',
4244:'to treasury – 1030 other balances withdrawn to special or trust funds – equals line 1950, but with opposite sign.',
4245:'1031 other balances not available – 1032 refunds and recoveries temporarily precluded from obligation special and trust funds– 1033 recoveries',
4246:'of prior year paid obligations equals the sum of lines 4053 and 4143. use only for py or cy if',
4247:'recoveries have already occurred prior to transmittal of the budget—unless specifically approved in advance by omb. 1034 adjustment for unobligated',
4248:'balance used to liquidate deficiencies – report the amount of unobligated balance used to liquidate obligations that were incurred in',
4249:'a prior fiscal year without sufficient budget authority to legally cover such obligations. 1035 unobligated balance precluded from obligation limitation',
4250:'on obligations special and trust 1036 adjustment for debt forgiveness 1037 unobligated balance of appropriations withdrawn 1038 sequester previously unavailable',
4251:'for withdrawal this line is only for py use by the patientcentered outcomes research trust fund for the 2021 budget.',
4252:'1050 unobligated balance total automatically generated by max. entry discretionary mandatory max details budget authority: appropriations: appropriation appropriation special or',
4253:'trust appropriation previously unavailable 1100 1101 1102 1200 1201 1202 for indefinite authority, record only the amount that will be',
4254:'obligated. this line is used to calculate line 5093 for revolving funds that had appropriations previously sequestered. use only with',
4255:'omb approval. page 24 of section 82 omb circular no. a–11 2019 section 82—combined schedule x entry discretionary mandatory max',
4256:'details appropriation previously 1103 1203 unavailablespecial or trust appropriation available 1104 n/a use only in py and cy and only',
4257:'with omb approval. from subsequent year appropriation available in prior year – 1105 n/a use only in py and cy',
4258:'and only with omb approval. reappropriation 1106 1206 use line 1012 for transfers of expired balances to unexpired accounts that',
4259:'are not considered to be reappropriations. nonexpenditure transfers: appropriations transferred to other accounts – 1120 1220 for transfers pursuant to',
4260:'proposed appropriations law of mandatory funding to be used for otherwise discretionary activities, show the transfer on line 1120 in',
4261:'the losing account, using the bbedca classification for a discretionary, modification of a mandatory program and on line 1121 in',
4262:'the receiving account, using the appropriate bbedca classification for that account. however, if the losing account is an entitlement program,',
4263:'report the transfer on line 1220 in the losing account and on line 1121 in the receiving account, using the',
4264:'appropriate bbedca classifications for the respective accounts. for transfers pursuant to existing law of mandatory funding to be used for',
4265:'otherwise discretionary activities generally in py and cy, show the transfer on line 1220 in the losing account and on',
4266:'line 1121 in the receiving account, using the appropriate bbedca classifications for the respective accounts. consult your omb representative about',
4267:'suppressing any max error messages that occur. identify each account involved in each transfer gaining and losing in max using',
4268:'the 6digit treasury basic account symbol see section 79.2 and appendix c. appropriations transferred from other accounts 1121 1221 for',
4269:'transfers of mandatory funding to be used for otherwise discretionary activities, see the guidance under lines 1120/1220. identify each account',
4270:'involved in each transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2 and',
4271:'appendix c. adjustments: appropriations permanently reduced – 1130 n/a unobligated balance of appropriations permanently reduced – 1131 n/a appropriations and/or',
4272:'unobligated balance of n/a 1230 for unobligated balance of appropriations permanently reduced, use only for py or cy unless specifically',
4273:'approved by omb. omb circular no. a–11 2019 page 25 of section 82 section 82—combined schedule x discreman entry tionary',
4274:'datory max details appropriations permanently reduced – appropriations temporarily 1132 n/a this line is used to calculate line 5093 for',
4275:'revolving funds reduced – that have sequestered appropriations. unobligated balance of 1133 n/a use only for special and nonrevolving trust',
4276:'funds in py appropriations temporarily and cy. reduced – appropriations and/or n/a 1232 this line is used to calculate line',
4277:'5093 revolving funds that unobligated balance of have sequestered appropriations. use only for py and cy appropriations temporarily unless specifically',
4278:'approved by omb. reduced – appropriations precluded 1134 1234 when the amount on line 1134 becomes available for from obligation',
4279:'– obligation, report it on line 1102. when the amount on line 1234 becomes available for obligation, report it on',
4280:'line 1202. use only with omb approval. appropriations precluded 1135 1235 when the amount on line 1135 becomes available for',
4281:'from obligation special or obligation, report it on line 1103. when the amount on line trust – 1235 becomes available',
4282:'for obligation, report it on line 1203. use only with omb approval. appropriations applied to 1136 1236 repay debt –',
4283:'appropriations applied to 1138 1238 liquidate contract authority – appropriations substituted 1139 1239 for borrowing authority – capital transfer of',
4284:'1140 1240 this line is only for use by the department of education appropriations to general and the department of',
4285:'defense. fund – appropriations applied to 1141 n/a use only in py or cy and only with omb approval. liquidate',
4286:'contract authority withdrawn – appropriation total 1160 1260 automatically generated by max. advance appropriations: advance appropriation 1170 1270 advance appropriation',
4287:'1171 1271 special or trust fund nonexpenditure transfers: advance appropriations 1172 transferred to other accounts – advance appropriations 1173 transferred',
4288:'from other accounts 1272 1273 identify each account involved in each transfer gaining and losing in max using the 6digit',
4289:'treasury basic account symbol see section 79.2 and appendix c. adjustments: page 26 of section 82 omb circular no. a–11',
4290:'2019 section 82—combined schedule x entry discretionary mandatory max details advance appropriations permanently reduced – 1174 1274 for line 1274,',
4291:'no by amount can be entered. advance appropriationstemporarily reduced – 1175 1275 advance appropriation total 1180 1280 automatically generated by',
4292:'max. borrowing authority: borrowing authority 1300 1400 amount of new borrowing authority. for indefinite authority, record only the amount that',
4293:'will be obligated. adjustments: borrowing authority 1320 1420 for line 1420, no by amount can be entered. permanently reduced –',
4294:'borrowing authority n/a 1421 for borrowing authority temporarily reduced via temporarily reduced – sequestration, no amount can be entered for',
4295:'by. use only for revolving, special, and nonrevolving trust funds. borrowing authority applied n/a 1422 use only in financing accounts',
4296:'in py unless specifically to repay debt – approved by omb. borrowing authority n/a 1423 this line is only for',
4297:'use by the u.s. department of precluded from obligation agriculture. limitation on obligations – capital transfers of n/a 1424 borrowing',
4298:'authority to general fund – borrowing authority total 1340 1440 automatically generated by max. contract authority: contract authority 1500 1600',
4299:'amount of new contract authority. for indefinite authority, record only the amount that will be obligated. contract authority previously unavailable',
4300:'n/a 1603 use only with omb approval. nonexpenditure transfers: contract authority transferred to other accounts – 1510 1610 identify each',
4301:'account involved in each transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2',
4302:'and appendix c. contract authority transferred from other accounts 1511 1611 identify each account involved in each transfer gaining and',
4303:'losing in max using the 6digit treasury basic account symbol see section 79.2 and appendix c. adjustments: contract authority and/or',
4304:'unobligated balance of 1520 1620 for contract authority permanently reduced, no amount can be entered for by. for unobligated balance',
4305:'of contract omb circular no. a–11 2019 page 27 of section 82 section 82—combined schedule x discreman entry tionary datory',
4306:'max details contract authority permanently reduced – authority permanently reduced, use only for py of cy unless specifically approved by',
4307:'omb. contract authority temporarily reduced – n/a 1621 for contract authority temporarily reduced via sequestration, no amount can be entered',
4308:'for by. this line is only used by the departments of the interior and transportation. contract authority precluded from obligation',
4309:'limitation on obligations – 1522 1622 use only with omb approval. contract authority total 1540 1640 automatically generated by max.',
4310:'spending authority from offsetting collections: as a general rule, spending authority from offsetting collections from federal sources should be classified',
4311:'as mandatory or discretionary based on the activities for which the offsetting collections are outlayed and spending authority from offsetting',
4312:'collections from nonfederal sources should be classified based on whether the legislative language that created the collection is in authorizing',
4313:'legislation or appropriations act see section 81.2. collected 1700 1800 change in uncollected payments, federal sources + or – 1701',
4314:'1801 the amounts reported on these lines are added and automatically copied to line 3080, but with the opposite sign.',
4315:'additionally, lines 1701 and 1801 are automatically copied to lines 4050 and 4140 respectively, but with the opposite sign. offsetting',
4316:'collections previously unavailable 1702 1802 amount previously reported as precluded from obligation on line 1725 or 1824 and as temporary',
4317:'reduction on line 1723 or 1823 that will be available for obligation. nonexpenditure transfers: spending authority from offsetting collections transferred',
4318:'to other accounts – 1710 1810 identify each account involved in each transfer gaining and losing in max using the',
4319:'6digit treasury basic account symbol see section 79.2 and appendix c. note: although the spending authority is transferred to another',
4320:'account, the offsetting collection will be credited to the account that initially received the collection on lines 4030 through 4034',
4321:'or 4120 through 4124, as appropriate. spending authority from offsetting collections transferred from other accounts 1711 1811 identify each account',
4322:'involved in each transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2 and',
4323:'appendix c. note: although the spending authority is transferred from another account, the offsetting collection will be credited to the',
4324:'account that initially received the collection on lines 4030 through 4034 or 4120 through 4124. adjustments: page 28 of section',
4325:'82 omb circular no. a–11 2019 section 82—combined schedule x discreman entry tionary datory max details capital transfer of spending',
4326:'authority from offsetting collections to general fund – 1720 1820 primarily used by revolving funds; however, may be used by',
4327:'other accounts with omb approval. spending authority from offsetting collections permanently reduced – 1722 1822 use only in py and',
4328:'cy. new and/or unobligated balance of spending authority from offsetting collections temporarily reduced – 1723 1823 use only in py',
4329:'and cy. spending authority from offsetting collections precluded from obligation limitation on obligations – 1725 1824 when the amount becomes',
4330:'available for obligation, report it on line 1702 or 1802. use only with omb approval. spending authority from offsetting collections',
4331:'applied to repay debt – 1726 1825 spending authority from offsetting collections applied to liquidate contract authority – 1727 1826',
4332:'spending authority from offsetting collections substituted for borrowing authority – 1728 1827 spending authority from offsetting collections total 1750 1850',
4333:'automatically generated by max. budget authority total 1900 1900 automatically generated by max. adjustment for budget authority used to liquidate',
4334:'deficiencies – 1901 1901 report the amount of new budget authority used to liquidate obligations that were incurred in a',
4335:'prior fiscal year without sufficient budget authority to legally cover such obligations. the line adjusts the total budgetary resources available',
4336:'for new obligations without reducing the amount of budget authority appropriated. total budgetary resources available 1930 1930 automatically generated by',
4337:'max. sums the adjusted amounts of unobligated balances and budget authority. memorandum nonadd entries: entries include data from unexpired and',
4338:'expired treasury appropriation fund symbols. omb circular no. a–11 2019 page 29 of section 82 section 82—combined schedule x entry',
4339:'max details all accounts: 1940 unobligated balance expiring – 1941 unexpired unobligated balance, end of year automatically generated from the',
4340:'sum of the detailed entries on lines 1930 plus 1940 minus 0900. special and nonrevolving trust funds only: 1950 other',
4341:'balances withdrawn and returned to automatically copied from line 1030, but with the opposite sign. unappropriated receipts 1951 unobligated balance',
4342:'expiring use only for accounts with schedule j see section 86.3. automatically generated by max. 1952 expired unobligated balance, start',
4343:'of year use only for accounts with schedule j see section 86.3. automatically generated by max. amount excluded in the',
4344:'start of year unobligated balances reported on line 1000 in special and nonrevolving trust funds that must be included in',
4345:'the unexpended balances reported on schedule j line 0100. 1953 expired unobligated balance, end of year use only for accounts',
4346:'with schedule j see section 86.3. amount excluded from the end of year unobligated balances reported on line 1941 in',
4347:'special and nonrevolving trust funds that must be included in the unexpended balances reported on schedule j line 4999. 1954',
4348:'unobligated balance canceling 1955 other balances withdrawn and returned to general fund change in obligated balance this section only includes',
4349:'change in obligation balances from unexpired and expired treasury appropriation fund symbols. entry max details unpaid obligations: 3000 unpaid obligations,',
4350:'brought forward, oct 1 3001 adjustment to unpaid obligations, brought forward, oct 1 + or – 3010 new obligations, unexpired',
4351:'accounts max copies cy and by from the end of year amount reported on line 3090 for the previous year.',
4352:'for py, this amount must tie to the py end of year amounts reported in gtas for py1, including all',
4353:'changes made during the py1 gtas revision window. report any changes to the py start of year balances made after',
4354:'the py1 gtas revision window closed. use only for py, unless specifically approved by omb. automatically generated by max. page',
4355:'30 of section 82 omb circular no. a–11 2019 section 82—combined schedule x entry max details 3011 obligations “upward adjustments”,',
4356:'use only for py, unless specifically approved by omb. expired accounts 3020 outlays gross – automatically generated by max. 3030',
4357:'unpaid obligations transferred to note: you must identify each account involved in each transfer other accounts – gaining and losing',
4358:'in max using the 6digit treasury basic account symbol see section 79.2 and appendix c. 3031 unpaid obligations transferred from',
4359:'note: you must identify each account involved in each transfer other accounts gaining and losing in max using the 6digit',
4360:'treasury basic account symbol see section 79.2 and appendix c. 3040 recoveries of prior year unpaid automatically copied from line',
4361:'1021, but with the opposite obligations, unexpired accounts – sign. 3041 recoveries of prior year unpaid use only for py,',
4362:'unless specifically approved by omb. obligations, expired accounts – 3050 unpaid obligations, end of year automatically generated by max. uncollected',
4363:'payments: 3060 uncollected pymts, fed sources, max copies cy and by from the end of year amount reported brought forward,',
4364:'oct 1 – on line 3090 for the previous year. for py, this amount must tie to the py end',
4365:'of year amounts reported in gtas for py1, including all changes made during the py1 gtas revision window. 3061 adjustment',
4366:'to uncollected pymts, report any changes to the py start of year balances made after fed sources, brought forward, the',
4367:'py1 gtas revision window closed. use only for py, oct 1 + or – unless specifically approved by omb. 3070',
4368:'change in uncollected pymts, automatically generated by max. fed sources, unexpired accounts + or – 3071 change in uncollected pymts,',
4369:'fed sources, expired accounts + or – 3080 uncollected pymts, fed sources note: you must identify each account involved in',
4370:'each transferred to other accounts transfer gaining and losing in max using the 6digit treasury basic account symbol see section',
4371:'79.2 and appendix c. 3081 uncollected pymts, fed sources note: you must identify each account involved in each transferred from',
4372:'other accounts – transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2 and',
4373:'appendix c. 3090 uncollected pymts, fed sources, automatically generated by max. end of year – omb circular no. a–11 2019',
4374:'page 31 of section 82 section 82—combined schedule x memorandum nonadd entries: entries include data from unexpired and expired treasury',
4375:'appropriation fund symbols. entry max details 3100 obligated balance, start of year + or – for py, this amount must',
4376:'tie to the py end of year amounts reported in gtas for py1 including all changes made during the py1',
4377:'gtas revision window. automatically generated by max. 3200 obligated balance, end of year + or – automatically generated by max.',
4378:'budget authority and outlays, net this section includes budget authority from unexpired treasury appropriation fund symbols; and outlays and offsets',
4379:'from unexpired and expired treasury appropriation fund symbols. entry discretionary mandatory max details gross budget authority and outlays: budget authority,',
4380:'gross 4000 4090 automatically generated by max. outlays, gross outlays from new authority 4010 4100 outlays from balances 4011 4101',
4381:'outlays, gross total 4020 4110 automatically generated by max. for credit financing accounts, use line 4110 instead of lines 4100',
4382:'and 4101. offsets against gross budget authority and outlays: offsetting collections collected from: identify the source of the payment see',
4383:'the descriptions below. use subentries when there are significant amounts of different types of income, such as insurance premiums, loan',
4384:'repayments, interest, fees, etc. federal sources – 4030 4120 interest on federal securities – 4031 4121 interest on uninvested funds',
4385:'– 4122 nonfederal sources – 4033 4123 use line titles to identify separately the primary sources of collections. small amounts',
4386:'may be aggregated. see exhibits 185c, 185f and 185i. offsetting governmental collections – 4034 4124 use line titles to identify',
4387:'separately the primary sources of collections. offsets against gross budget authority and outlays total – 4040 4130 automatically generated by',
4388:'max. page 32 of section 82 omb circular no. a–11 2019 section 82—combined schedule x discreman entry tionary datory max',
4389:'details additional offsets against gross budget authority only: change in uncollected pymts, fed sources, unexpired accounts + or – 4050',
4390:'4140 automatically generated by max. offsetting collections credited to expired accounts 4052 4142 recoveries of prior year paid obligations, unexpired',
4391:'accounts 4053 4143 the sum of lines 4053 and 4143 equals the amount on line 1033. additional offsets against budget',
4392:'authority only total 4060 4150 automatically generated by max. budget authority, net 4070 4160 automatically generated by max. outlays, net',
4393:'4080 4170 automatically generated by max. budget authority and outlays, net total: budget authority, net total 4180 4180 automatically generated',
4394:'by max. this line will always be used, even if the amount is zero. outlays, net total 4190 4190 automatically',
4395:'generated by max. this line will always be used, even if the amount is zero. memorandum nonadd entries: entry max',
4396:'details investments in federal securities: report the par value of federal securities; do not reflect unrealized discounts. include all the',
4397:'balances invested at the start of the year, including those that are not available for obligation, i.e., those reported in',
4398:'the schedule on special and trust fund receipts max schedule n. if a special or trust fund has multiple expenditure',
4399:'accounts, report the invested portion of the unavailable collections in schedule p of the account that receives the largest appropriation',
4400:'from the fund. 5000 total investments, soy: max copies cy and by from the end of year amounts reported federal',
4401:'securities: par value on line 5001 for the previous year. 5001 total investments, eoy: federal securities: par value investments in',
4402:'nonfederal securities: report the market value of nonfederal securities. include all the balances invested at the start of the year,',
4403:'including those that are not available for obligation, i.e., those reported in the schedule on special and trust fund receipts',
4404:'max schedule n. include changes in the value of the accounts portfolio due to purchases, sales, and market conditions. omb',
4405:'circular no. a–11 2019 page 33 of section 82 section 82—combined schedule x entry max details 5010 total investments, soy:',
4406:'nonfederal securities: market value max copies cy and by from the end of year amounts reported on line 5011 for',
4407:'the previous year. 5011 total investments, eoy: nonfederal securities: market value contract authority: 5050 unobligated balance, soy: contract authority 5051',
4408:'unobligated balance, eoy: contract authority 5052 obligated balance, soy: contract authority 5053 obligated balance, eoy: contract authority 5054 fund balance',
4409:'in excess of liquidating requirements, soy: contract authority 5055 fund balance in excess of liquidating requirements, eoy: contract authority contract',
4410:'authority is unfunded. when appropriation or offsetting collections are provided to liquidate contract authority, the amounts are no longer considered',
4411:'to be contract authority, and should be excluded from the balances of contract authority reported below. cannot exceed the amount',
4412:'on line 1000 of the program and financing schedule. max copies cy and by from the end of year amounts',
4413:'reported on line 5051 for the previous year. cannot exceed the amount on line 1941 of the program and financing',
4414:'schedule. cannot exceed the amount on line 3000 of the program and financing schedule. max copies cy and by from',
4415:'the end of year amounts reported on line 5053 for the previous year. cannot exceed the amount on line 3090',
4416:'of the program and financing schedule. max copies cy and by from the end of year amounts reported on line',
4417:'5055 for the previous year. 5061 limitation on obligations automatically generated by max from information on transportation trust funds limitations',
4418:'reported in schedule x see section 81.3. outstanding debt special and nonrevolving the amount of outstanding debt, soy and eoy',
4419:'and borrowing trust funds only: including repayable advances. only applies to special and non revolving trust funds in usda, doc,',
4420:'doe, dol and rrb. 5080 outstanding debt, soy max copies cy and by from the end of year amounts reported',
4421:'on line 5081 for the previous year. 5081 outstanding debt, eoy automatically generated by max. 5082 borrowing unavailable unobligated balances:',
4422:'the amount of offsetting collections previously precluded from obligation, or temporarily reduced that have not yet become budget authority available',
4423:'for obligation. the amount of appropriations, borrowing authority, and contract authority that have been sequestered in revolving, special, and non',
4424:'revolving trust funds. 5090 unexpired unavailable balance, does not generally apply to special and nonrevolving trust soy: offsetting collections funds.',
4425:'max copies cy and by from the end of year amounts reported on line 5092 for the previous year. 5091',
4426:'expiring unavailable balance: offsetting collections page 34 of section 82 omb circular no. a–11 2019 section 82—combined schedule x entry',
4427:'max details 5092 unexpired unavailable balance, eoy: offsetting collections 5093 expired unavailable balance, soy: offsetting collections 5094 canceling unavailable balance:',
4428:'offsetting collections 5095 expired unavailable balance, eoy: offsetting collections 5096 unexpired unavailable balance, soy: appropriations 5097 expiring unavailable balance: appropriations',
4429:'5098 unexpired unavailable balance, eoy: appropriations 5099 unexpired unavailable balance, soy: contract authority 5100 unexpired unavailable balance, eoy: contract authority',
4430:'5101 unexpired unavailable balance, soy: borrowing authority 5102 unexpired unavailable balance, eoy: borrowing authority 5103 unexpired unavailable balance, soy: fulfilled',
4431:'purpose 5104 unexpired unavailable balance, eoy: fulfilled purpose automatically generated by max. does not generally apply to special and nonrevolving',
4432:'trust funds. max copies cy and by from the end of year amounts reported on line 5095 for the previous',
4433:'year. automatically generated by max. does not generally apply to special and nonrevolving trust funds. max copies cy and by',
4434:'from the end of year amounts reported on line 5098 for the previous year. automatically generated by max. max copies',
4435:'cy and by from the end of year amounts reported on line 5100 for the previous year. automatically generated by',
4436:'max. max copies cy and by from the end of year amounts reported on line 5102 for the previous year.',
4437:'max copies cy and by from the end of year amounts reported on line 5104 for the previous year. automatically',
4438:'generated by max. international monetary fund: 5110 imf quota reserve tranche increase p.l. xxxxxx 5111 imf quota letter of credit',
4439:'increase p.l. xxxxxx 5112 imf quota reserve tranche, total 5113 imf quota letter of credit, total 5114 new arrangements to',
4440:'borrow p.l. xxxxxx 5115 new arrangements to borrow exchange rate 5116 new arrangements to borrow, total identify the public law.',
4441:'an example is the consolidated appropriations act of 2018 e.g., p.l. 11541. identify the public law. an example is the',
4442:'consolidated appropriations act of 2018 e.g., p.l. 11541. identify the public law. an example is the consolidated appropriations act of',
4443:'2018 e.g., p.l. 11541. discretionary mandated transfers: omb circular no. a–11 2019 page 35 of section 82 section 82—combined schedule',
4444:'x entry max details 5200 discretionary mandated transfer to other accounts – 5201 discretionary mandated transfer from other accounts the',
4445:'line shows the amount of discretionary transfers mandated by law that are included in line 1120. in exceptional cases, this',
4446:'line may represent the discretionary transfers mandated by law included in line 1010. use in py. if the account has',
4447:'enacted appropriations, also use for cy. identify each account involved in each transfer gaining and losing in max using the',
4448:'6digit treasury basic account symbol see section 79.2 and appendix c. the line shows the amount of discretionary transfers mandated',
4449:'by law that are included in line 1121. in exceptional cases, this line may represent the discretionary transfers mandated by',
4450:'law included in line 1011. use in py. if the account has enacted appropriations, also use for cy. identify each',
4451:'account involved in each transfer gaining and losing in max using the 6digit treasury basic account symbol see section 79.2',
4452:'and appendix c. unfunded deficiencies note: see section 145 for additional reporting requirements on deficiencies. entry max details 7000 unfunded',
4453:'deficiency, start of year – automatically generated by max in cy and by. 7010 new deficiency – automatically generated by',
4454:'max. 7012 budgetary resources used to liquidate deficiencies automatically generated by max. 7020 unfunded deficiency, end of year – automatically',
4455:'generated by max. page 36 of section 82 omb circular no. a–11 2019 combined schedule x exhibit 82a updating maxcombined',
4456:'schedule x schedule x is where users enter all budgetary resource and outlay data; max will then automatically populate lines',
4457:'in schedules p, a, and s. schedule x looks identical to schedule p until the budget authority line. this exhibit',
4458:'illustrates how to insert data and new lines, unique features of schedule x, and where data entered in schedule x',
4459:'crosswalks to schedules a and s. see sections 80–82 for an overview and detailed line descriptions for schedules s, a,',
4460:'and p respectively. ombcircular no.a–112019 page37 ofsection82 exhibit 82a—continued combined schedule x updating max combined schedule x—continued page 38 of',
4461:'section 82 omb circular no. a–11 2019 combined schedule x exhibit 82b settingupoutlaycalculations youcan enter multiple outlay rates for an',
4462:'account and show different programs on separate balines even if the rates are the same. to do this, use multiple',
4463:'line sequence numbers 01, 02, 03, etc.. maxwill generate separateoutlay data that corresponds to each baline. in schedule x, maxdisplays',
4464:'baand correspondingoutlays together. the examplesbelow show how to enter two different outlay rates. py cyby by+1 by+2 by+3 by+4by+5estimates for',
4465:'by+6 through by+9 can be viewed by scrolling across the max screen. discretionary, appropriationscommittee 116040 01 751appropriation [text] olrates 8,098',
4466:'8,341 8,600 8,866 9,141 9,424 9,820 to get to the setup outlay calculation screen, make sure you have selected line',
4467:'116040/01. then go to the max menu and select edit setup outlay calculation . setupoutlay calculation cy rates:1 year1 year2',
4468:'year3 year4 year5 year6 10.00 10.00 10.00 10.00 10.00 10.00 by rates:1 cy rates: 10.00 10.00 10.00 10.00 10.00 10.00',
4469:'year7 year8 year9 year10 year11 total2 10.00 10.00 10.00 10.00 100.00% by rates: 10.00 10.00 10.00 10.00 100.00% py cy',
4470:'by by+1 by+2 by+3 by+4 by+5 discretionary, appropriationscommittee116040 02751appropriation [text]olrates23,29624,43825,46426,53327,64828,80930,019to get to the setup outlay calculation screen, make sure you',
4471:'have selected line 116040/02. then go to the max menu and select edit setup outlay calculation . setupoutlay calculation cy',
4472:'rates:1 year1 year2 year3 year4 year5 year6 85.00 15.00 by rates:1 cy rates: 85.00 15.00 year7 year8 year9 year10 year11',
4473:'total2 100.00% by rates: 100.00% 1 entertheoutlay ratesfor thebudgetary resourcesprovided in thecurrentand budgetyears. forcy rates,year1 representscy,year 2 representsby,etc. for by',
4474:'rates,year 1representsby, year 2representsby+1,etc. 2 outlay ratesshould total100 percentunlessthebudgetauthoritydoesnotspend outwithin 11 years. maxgeneratesan errormessageifthetotalexceeds 100 percent. omb circular no. a–11',
4475:'2019 page 39 of section 82 to getto thiswindow,make sure youhave selectedthe budetaryresourceline.then go to maxmenu and select editsetup outlay',
4476:'calculationto getto thiswindow,make sure youhave selectedthe budetaryresourceline.then go to maxmenu and select editsetup outlay calculation outlay from balances cy 15.8',
4477:'6.815 13.5 outlay from balances by 10 7.5 7.5 outlay from balances by+1 to calculateoutlaysfrom frombalancesforby+1, maxtakesthe thirdyear spendout of',
4478:'cybalances 45.15=6.8plusthe second yearspendout from bybalances50.30=15 16.5 11 8.3 8.3 outlay from balances by+2 18 12 9 9 outlay from',
4479:'balances by+3 19.5 13 9.8 9.8 outlay from balances by+4 22.5 15 11.3 11.3 outlay from balances by+5 24 16',
4480:'12 12 outlay from balances by+6 25.5 17 12.8 outlay from balances by+7 27 18 outlay from balances by+8 28.5',
4481:'total outlaysfrombalances 16 22 40 37 47 53 58 63 67 71 page40 ofsection82 ombcircular no.a–112019 section 82—combined schedule x',
4482:'exhibit 82d schedule x line numbers including schedule a, s, and p lines new line line description schedule p a',
4483:'s 0000 0001 00010799 0701 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 07150739 0740',
4484:'0741 0742 0743 0744 0800 08000899 0900 1940 0910 0911 obligations by program activity direct obligations direct program activity credit',
4485:'program obligations direct loan subsidy loan guarantee subsidy subsidy for modifications of direct loans subsidy for modifications of loan guarantees',
4486:'reestimates of direct loan subsidy interest on reestimates of direct loan subsidy reestimates of loan guarantee subsidy interest on reestimates',
4487:'of loan guarantee subsidy administrative expenses direct loan obligations default claim payments on principal default claim payments on interest payment',
4488:'of interest to treasury other negative subsidy obligations modification savings downward reestimates paid to receipt accounts interest on downward reestimates',
4489:'adjusting payments to liquidating accounts reimbursable obligations reimbursable program activity total new obligations, unexpired accounts memorandum nonadd entries appropriations used',
4490:'to liquidate unpaid lease obligations total new obligations, unexpired accounts; and lease payments 1000 1000 1000 1001 1010 1011 1012',
4491:'1013 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029 1030 1031 1032 1033 1034 1035 1036 1037 budgetary',
4492:'resources unobligated balance unobligated balance brought forward, oct 1 discretionary unobligated balance brought forward, oct 1 unobligated balance transferred to',
4493:'other accounts unobligated balance transferred from other accounts unobligated balance transfers between expired and unexpired accounts unobligated balance of contract',
4494:'authority transferred to or from other accounts net adjustment to unobligated balance brought forward, oct 1 recoveries of prior year',
4495:'unpaid obligations capital transfer of unobligated balances to general fund unobligated balances applied to repay debt unobligated balance of borrowing',
4496:'authority withdrawn unobligated balance of contract authority withdrawn adjustment for change in allocation of trust fund limitation or foreign exchange',
4497:'valuation adjustment in unobligated balances for change in investments of zero coupon bonds special and nonrevolving trust funds adjustment in',
4498:'unobligated balances for change in investments of zero coupon bonds revolving funds other balances withdrawn to treasury other balances withdrawn',
4499:'to special or trust funds other balances not available refunds and recoveries temporarily precluded from obligation special and trust funds',
4500:'recoveries of prior year paid obligations adjustment for unobligated balance used to liquidate deficiencies unobligated balance precluded from obligation limitation',
4501:'on obligations special and trust adjustments for debt forgiveness unobligated balance of appropriations withdrawn 1038 sequester previously unavailable for withdrawal',
4502:'1050 unobligated balancetotal + + + +updated line omb circular no. a–112019 page 41 of section 135 exhibit 82d section',
4503:'82—combined schedule x schedule x line numbers including schedule a, s, and p lines new line line description schedule p',
4504:'a s 1100 00010799 1100 1101 1102 1103 1104 1105 1106 1120 1121 1130 1131 1132 1133 1134 1135 1136',
4505:'1138 1139 1140 1141 1160 116030 116040 116050 116060 116061 116062 116063 116064 116080 116081 116082 116083 116084 1170 1170',
4506:'1171 1172 1173 1174 1175 1180 118030 118040 118050 118060 118061 118062 118063 118064 118080 118081 118082 118083 118084 budgetary',
4507:'resources budget authority appropriations, discretionary appropriation appropriation special or trust appropriation previously unavailable appropriation previously unavailable special or trust appropriation',
4508:'available from subsequent year appropriation available in prior year reappropriation appropriations transferred to other accounts appropriations transferred from other accounts',
4509:'appropriations permanently reduced unobligated balance of appropriations permanently reduced appropriations temporarily reduced unobligated balance of appropriations temporarily reduced appropriations precluded',
4510:'from obligation appropriations precluded from obligation special or trust appropriations applied to repay debt appropriations applied to liquidate contract authority',
4511:'appropriations substituted for borrowing authority capital transfer of appropriations to general fund appropriations applied to liquidate contract authority withdrawn appropriation,',
4512:'discretionary total discretionary, { bea subcategory} appropriation [text] baseline pay and benefits / nonpay and benefits policy outlays new authority',
4513:'balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new authority balances excl of eoy',
4514:'py bal end of py balances subtotal, outlays advance appropriations, discretionary advance appropriation advance appropriation special or trust fund advance',
4515:'ppropriations transferred to other accounts advance ppropriations transferred from other accounts advance appropriations permanently reduced advance appropriations temporarily reduced advance',
4516:'appropriation, discretionary total discretionary, { bea subcategory} advance appropriation [text] baseline pay and benefits / nonpay and benefits policy outlays',
4517:'new authority balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new authority balances excl',
4518:'of eoy py bal end of py balances subtotal, outlays + + + + + + + + +updated line',
4519:'page 42 of section 82 omb circular no. a–112019 section 82—combined schedule x exhibit 82d schedulex linenumbersincludingschedulea, s, and p',
4520:'lines new line linedescription schedule p a s 1000 budgetary resources cont. 1200 appropriations, mandatory 1200 appropriation 1201 appropriation special',
4521:'or trust fund 1203 appropriation previously unavailable 1204 reappropriation 1220 1221 1230 1232 1234 1235 1236 1238 1239 1260 126030',
4522:'126040 126050 126060 126061 126062 126063 126064 126080 126081 126082 126083 126084 1270 1270 1271 1272 1273 1274 1275 1280',
4523:'128030 128040 128050 128060 128061 128062 128063 128064 128080 128081 128082 128083 1300 1300 1320 1340 appropriationstransferred to other accounts',
4524:'appropriationstransferred from other accounts appropriationsand/or unobligated balanceof appropriations permanently reduced appropriationsand/or unobligated balanceof appropriations temporarily reduced appropriationsprecluded from obligation capital',
4525:'transfer of appropriationsto general fund appropriationsapplied to repay debt appropriationsapplied to liquidatecontract authority appropriationssubstituted for borrowing authority appropriations, mandatory total',
4526:'mandatory, {bea subcategory} appropriation [text] baselinepay and benefits/ nonpay and benefits policy outlays new authority balances excl of eoy py',
4527:'bal end of py balances subtotal, outlays baseline outlays new authority balances excl of eoy py bal end of py',
4528:'balances subtotal, outlays advanceappropriations, mandatory advanceappropriation advanceappropriation special or trust fund advanceppropriationstransferred to other accounts advanceppropriationstransferred from other accounts advanceappropriationspermanently',
4529:'reduced advanceappropriationstemporarily reduced advanceappropriation, mandatory total mandatory, {bea subcategory} advanceappropriation [text] baselinepay and benefits/ nonpay and benefits policy outlays new',
4530:'authority balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new authority balances excl of',
4531:'eoy py bal end of py balances subtotal, outlays borrowing authority, discretionary borrowing authority borrowing authority permanently reduced borrowingauthority,discretionarytotal +updatedline',
4532:'omb circular no. a–112019 page 43 of section 82 exhibit 82d section 82—combined schedule x schedule x line numbers including',
4533:'schedule a, s, and p lines new line line description schedule p a s 1000 budgetary resources cont. 134030 134040',
4534:'134050 134060 134061 134062 134063 134064 134080 134081 134082 134083 134084 1400 1400 1420 1421 1422 1423 1424 1440 discretionary,',
4535:'{ bea subcategory} authority to borrow text baseline pay and benefits/ nonpay and benefits policy outlays new authority balances excl',
4536:'of eoy py bal end of py balances subtotal, outlays baseline outlays new authority balances excl of eoy py bal',
4537:'end of py balances subtotal, outlays borrowing authority, mandatory borrowing authority borrowing authority permanently reduced borrowing authority temporarily reduced borrowing',
4538:'authority applied to repay debt borrowing authority precluded from obligation limitation on obligations capital transfers of borrowing authority to general',
4539:'fund borrowing authority, mandatory total 144030 144040 144050 144060 144061 144062 144063 144064 144080 144081 144082 144083 144084 1500 1500',
4540:'1510 1511 1520 1522 1540 mandatory, { bea subcategory} authority to borrow [text] baseline pay and benefits / nonpay and',
4541:'benefits policy outlays new authority balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new',
4542:'authority balances excl of eoy py bal end of py balances subtotal, outlays contract authority, discretionary contract authority contract authority',
4543:'transferred to other accounts contract authority transferred from other accounts contract authority and/or unobligated balance of contract authority permanently reduced',
4544:'contract authority precluded from obligation limitation on obligations contract authority, discretionary total 154030 154040 154050 154060 154061 154062 154063 154064',
4545:'154080 154081 154082 154083 154084 discretionary, { bea subcategory} contract authority [text] baseline pay and benefits / nonpay and benefits',
4546:'policy outlays new authority balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new authority',
4547:'balances excl of eoy py bal end of py balances subtotal, outlays + +updated line page 44 of section 82',
4548:'omb circular no. a–112019 section 82—combined schedule x exhibit 82d schedule x line numbers including schedule a, s, and p',
4549:'lines new line line description schedule p a s 1000 budgetary resources cont. 1600 1600 1603 1610 1611 1620 1621',
4550:'1622 1640 contract authority, mandatory contract authority contract authority previously unavailable contract authority transferred to other accounts contract authority transferred',
4551:'from other accounts contract authority and/or unobligated balance of contract authority permanently reduced contract authority temporarily reduced contract authority precluded',
4552:'from obligation limitation on obligations contract authority, mandatory total 164030 164040 164050 164060 164061 164062 164063 164064 164080 164081 164082',
4553:'164083 164084 1700 1700 1701 1702 1710 1711 1720 1722 1723 1725 1726 1727 1728 1750 175030 175040 175050 175060',
4554:'175061 175062 175063 175064 175060 mandatory, { bea subcategory} contract authority [text] baseline pay and benefits / nonpay and benefits',
4555:'policy outlays new authority balances excl of eoy py bal end of py balances subtotal, outlays baseline outlays new authority',
4556:'balances excl of eoy py bal end of py balances subtotal, outlays spending authority from offsetting collections, discretionary collected change',
4557:'in uncollected payments, federal sources offsetting collections previously unavailable spending authority from offsetting collections transferred to other accounts spending authority',
4558:'from offsetting collections transferred from other accounts capital transfer of spending authority from offsetting collections to general fund spending authority',
4559:'from offsetting collections permanently reduced new and/or unobligated balance of spending authority from offsetting collections temporarily reduced spending authority from',
4560:'offsetting collections precluded from obligation limitation on obligations spending authority from offsetting collections applied to repay debt spending authority from',
4561:'offsetting collections applied to liquidate contract authority spending authority from offsetting collections substituted for borrowing authority spending auth from offsetting',
4562:'collections, discretionary total discretionary, { bea subcategory} spending authority from offsetting collections [text] baseline program [text] policy outlays new authority',
4563:'balances excl of eoy py bal end of py balances subtotal, outlays +updated line omb circular no. a–112019 page 45',
4564:'of section 82 exhibit 82d section 82—combined schedule x schedule x line numbers including schedule a, s, and p lines',
4565:'new line line description schedule p a s 1000 budgetary resources cont. 175080 175081 175082 175083 175084 1800 1800 1801',
4566:'1802 1810 1811 1820 1822 1823 1824 1825 1826 1827 1850 185030 185040 185050 185060 185061 185062 185063 185064 185080',
4567:'185081 185082 185083 185084 1900 1901 1930 baseline outlays new authority balances excl of eoy py bal end of py',
4568:'balances subtotal, outlays spending authority from offsetting collections, mandatory collected change in uncollected payments, federal sources offsetting collections previously unavailable',
4569:'spending authority from offsetting collections transferred to other accounts spending authority from offsetting collections transferred from other accounts capital transfer',
4570:'of spending authority from offsetting collections to general fund spending authority from offsetting collections permanently reduced new and/or unobligated balance',
4571:'of spending authority from offsetting collections temporarily reduced spending authority from offsetting collections precluded from obligation limitation on obligations spending',
4572:'authority from offsetting collections applied to repay debt spending authority from offsetting collections applied to liquidate contract authority spending authority',
4573:'from offsetting collections substituted for borrowing authority spending auth from offsetting collections, mandatory total mandatory, { bea subcategory} spending authority',
4574:'from offsetting collections [text] baseline program [text] policy outlays new authority balances excl of eoy py bal end of py',
4575:'balances subtotal, outlays baseline outlays new authority balances excl of eoy py bal end of py balances subtotal, outlays budget',
4576:'authority total adjustment for new budget authority used to liquidate deficiencies total budgetary resources available 1940 memorandum nonadd entries 1940',
4577:'unobligated balance expiring 1941 unexpired unobligated balance, end of year special and nonrevolving trust funds 1950 other balances withdrawn and',
4578:'returned to unappropriated receipts 1951 unobligated balance expiring 1952 expired unobligated balance, start of year 1953 expired unobligated balance, end',
4579:'of year 1954 unobligated balance canceling 1955 other balances withdrawn and returned to general fund +updated line page 46 of',
4580:'section 82 omb circular no. a–112019 section 82—combined schedule x exhibit 82d schedule x line numbers including schedule a, s,',
4581:'and p lines new line line description schedule p a s limitations 1963 limitations: not result of grh [text] 196330',
4582:'mandatory, { bea subcategory} 196340 limitation [text] 196350 baseline pay/nonpay 196360 policy outlays 196361 new authority 196362 balances excl of',
4583:'eoy py 196363 bal end of py balances 196364 subtotal, outlays 196380 baseline outlays 196381 new authority 196382 balances excl',
4584:'of eoy py 196383 bal end of py balances 196384 subtotal, outlays 1966 limitations: not result of grh [text] 196330',
4585:'discretionary, { bea subcategory} 196640 limitation [text] 196650 baseline pay/nonpay 196660 policy outlays 196661 new authority 196662 balances excl of',
4586:'eoy py 196663 bal end of py balances 196664 subtotal, outlays 196680 baseline outlays 196681 new authority 196682 balances excl',
4587:'of eoy py 196683 bal end of py balances 196684 subtotal, outlays 3000 3000 3001 3010 3011 3020 3030 3031',
4588:'3040 3041 3050 change in obligated balance unpaid obligations unpaid obligations, brought forward, oct 1 adjustment to unpaid obligations, brought',
4589:'forward, oct 1 new obligations, unexpired accounts obligations upward adjustments, expired accounts outlays gross unpaid obligations transferred to other accounts',
4590:'unpaid obligations transferred from other accounts recoveries of prior year unpaid obligations, unexpired accounts recoveries of prior year unpaid obligations,',
4591:'expired accounts unpaid obligations, end of year uncollected payments 3060 uncollected pymts, fed sources, brought forward, oct 1 3061 adjustment',
4592:'to uncollected pymts, fed sources, brought forward, oct 1 3070 change in uncollected pymts, fed sources, unexpired accounts 3071 change',
4593:'in uncollected pymts, fed sources, expired accounts 3080 uncollected pymts, fed sources transferred to other accounts 3081 3090 3100 3200',
4594:'uncollected pymts, fed sources transferred from other accounts uncollected pymts, fed sources, end of year memorandum nonadd entries obligated balance,',
4595:'start of year obligated balance, end of year +updated line omb circular no. a–112019 page 47 of section 82 exhibit',
4596:'82d section 82—combined schedule x schedule x line numbers including schedule a, s, and p lines new line line description',
4597:'schedule p a s 4000 4000 4010 4011 4020 4030 4030 4030 403030 403041 403071 4031 403130 403141 403171 4033',
4598:'403330 403341 403371 4034 403430 403441 403471 4040 4050 4050 405030 405041 405071 4052 405230 405241 405271 4053 405230 405341',
4599:'405371 4060 4070 4080 budget authority and outlays, net discretionary budget authority, gross outlays, gross outlays from new discretionary authority',
4600:'outlays from discretionary balances outlays, gross total offsets against gross budget authority and outlays offsetting collections collected from federal sources',
4601:'discretionary, { bea subcategory} policy program [text] baseline program interest on federal securities discretionary, { bea subcategory} policy program [text]',
4602:'baseline program [text] nonfederal sources discretionary, { bea subcategory} policy program [text] baseline program [text] offsetting governmental collections discretionary, {',
4603:'bea subcategory} policy program [text] baseline program [text] offsets against gross budget authority and outlays total additional offsets against gross',
4604:'budget authority only change in uncollected pymts, fed sources, unexpired discretionary, { bea subcategory} policy program [text] baseline program [text]',
4605:'offsetting collections credited to expired accounts discretionary, { bea subcategory} policy program [text] baseline program [text] recoveries of prior year',
4606:'paid obligations, unepxired accounts discretionary, { bea subcategory} policy program [text] baseline program [text] additional offsets against budget authority only',
4607:'total budget authority, net discretionary outlays, net discretionary +updated line page 48 of section 82 omb circular no. a–112019 section',
4608:'82—combined schedule x exhibit 82d schedule x line numbers including schedule a, s, and p lines new line line description',
4609:'schedule p a s 4000 budget authority and outlays, net cont. 4090 4090 4100 4101 4110 4120 00010799 4120 412030',
4610:'412041 412071 4121 412130 412141 412171 4122 412230 412241 412271 4123 412330 412341 412371 4124 08000899 412441 412471 4130 4140',
4611:'4140 414030 414041 414071 4142 414230 414241 414271 4143 405230 414341 414371 4150 4160 mandatory budget authority, gross outlays, gross',
4612:'outlays from new mandatory authority outlays from mandatory balances outlays, gross total offsets against gross budget authority and outlays offsetting',
4613:'collections collected from federal sources mandatory, { bea subcategory} policy program [text] baseline program [text] interest on federal securities mandatory,',
4614:'{ bea subcategory} policy program [text] baseline program [text] interest on uninvested funds mandatory, { bea subcategory} policy program [text]',
4615:'baseline program [text] nonfederal sources mandatory, { bea subcategory} policy program [text] baseline program [text] offsetting governmental collections mandatory, {',
4616:'bea subcategory} policy program [text] baseline program [text] offsets against gross budget authority and outlays total additional offsets against gross',
4617:'budget authority only change in uncollected pymts, fed sources, unexpired mandatory, { bea subcategory} policy program [text] baseline program offsetting',
4618:'collections credited to expired accounts mandatory, { bea subcategory} policy program [text] baseline program [text] recoveries of prior year paid',
4619:'obligations, unepxired accounts mandatory, { bea subcategory} policy program [text] baseline program [text] additional offsets against budget authority only total',
4620:'budget authority, net mandatory 4170 outlays, net mandatory 4180 budget authority, net total 4190 outlays, net total +updated line omb',
4621:'circular no. a–112019 page 49 of section 82 exhibit 82d section 82—combined schedule x schedulex linenumbersincludingschedulea, s, and p lines',
4622:'new line linedescription schedule p a s 5000 memorandum nonadd entries 5000 total investments, soy: federal securities: par value 5001',
4623:'total investments, eoy: federal securities: par value 5010 total investments, soy: nonfederal securities: market value 5011 total investments, eoy: nonfederal',
4624:'securities: market value 5050 unobligated balance, soy: contract authority 5051 unobligated balance, eoy: contract authority 5052 obligated balance, soy: contract',
4625:'authority 5053 obligated balance, eoy: contract authority 5054 fund balancein excessof liquidating requirements, soy: contract authority 5055 fund balancein excessof',
4626:'liquidating requirements, eoy: contract authority 5061 limitation on obligationstransportation trust funds 5080 outstanding debt, soy 5081 outstanding debt, eoy 5082',
4627:'borrowing 5090 unexpired unavailablebalance, soy: offsetting collections 5091 expiring unavailablebalance: offsetting collections 5092 unexpired unavailablebalance, eoy: offsetting collections 5093 expired',
4628:'unavailablebalance, soy: offsetting collections 5094 canceling unavailablebalance: offsetting collections 5095 expired unavailablebalance, eoy: offsetting collections 5096 unexpired unavailablebalance, soy: appropriations',
4629:'5097 expiring unavailablebalance: appropriations 5098 unexpired unavailablebalance, eoy: appropriations 08000899 unexpired unavailablebalance, soy: contract authority 5100 unexpired unavailablebalance, eoy: contract',
4630:'authority 5101 unexpired unavailablebalance, soy: borrowing authority 5102 unexpired unavailablebalance, eoy: borrowing authority 5103 unexpired unavailablebalance, soy: fulfilled purpose 5104',
4631:'unexpired unavailablebalance, eoy: fulfilled purpose 5110 imfquotareservetrancheincreasep.l.xxxxxx 5111 imfquotaletter of credit increasep.l.xxxxxx 5112 imf quota reserve tranche, total 5113 imfquotaletterof',
4632:'credit,total 5114 new arrangementstoborrow p.l.xxxxxx 5115 nerwarrangementstoborrowexchangerate 5116 5200 5201 nerw arrangements to borrow, total discretionary mandated transfer to other',
4633:'accounts discretionary mandated transfer from other accounts 5250 number of beneficiariesin thousands adj. baseline 7000 unfunded deficiencies 7000 unfunded deficiency,',
4634:'start of year 7010 new deficiency 7012 budgetary resourcesused to liquidatedeficiencies 7020 unfunded deficiency, end of year +updatedline page 50',
4635:'of section 82 omb circular no. a–112019 section 83—object classification max schedule o section 83—object classification max schedule o table',
4636:'of contents general information 83.1 what are object classes? 83.2 why must i report object class information? 83.3 how do',
4637:'object classes compare to functional and character classes and program activity? 83.4 how does the object class schedule relate to',
4638:'the program and financing schedule? 83.5 how can i determine whether an obligation should be classified as direct or reimbursable?',
4639:'83.6 what object class codes and definitions should i use? 83.7 what object classes do i associate with civilian and',
4640:'military pay and benefits in the baseline? classifying specific types of transactions 83.8 how do i classify relocation expenses related',
4641:'to a permanent change of station pcs? 83.9 how do i classify purchases related to information technology it? 83.10 how',
4642:'do i classify obligations for education and training? 83.11 how do i classify obligations for real property space, land, and',
4643:'structures? 83.12 how do i classify obligations for federal civilian retirement under csrs? 83.13 how do i classify obligations for',
4644:'military retirement? 83.14 how do i classify intragovernmental transactions? 83.15 how do i classify obligations under the intergovernmental personnel act',
4645:'ipa? 83.16 how do i classify obligations for tricare benefits for uniformed service members? the printed object class schedule and',
4646:'max schedule o 83.17 how is object class information presented in max schedule o and the appendix? 83.18 when i',
4647:'report data in max schedule o, will it generate subtotals or totals? ex–83a summary of object class codes and standard',
4648:'titles max schedule o ex–83b object classification presentation in the appendix summary of changes clarifies the classification of interest paid',
4649:'to vendors for late payment section 83.6 83.1 what are object classes? object classes are categories in a classification system',
4650:'that presents obligations by the items or services purchased by the federal government. these are the major object classes: 10',
4651:'personnel compensation and benefits 20 contractual services and supplies 30 acquisition of assets 40 grants and fixed charges 90 other',
4652:'we divide these major classes into smaller classes and present them in the budget appendix in object class schedules. omb',
4653:'circular no. a–11 2019 page 1 of section 83 section 83—object classification max schedule o the object classes present obligations',
4654:'according to their initial purpose, not the end product or service. for example, if you pay a federal employee who',
4655:'constructs a building, classify the obligations for the employees wages under personnel compensation and benefits, rather than acquisition of assets.',
4656:'if you purchase a building, classify the contractual obligations under acquisition of assets. you record obligations when the federal government',
4657:'places an order for an item or a service, awards a contract, receives a service, or enters into similar transactions',
4658:'that will require payments in the same or a future period see section 20.5. you also record obligations when you',
4659:'make an expenditure transfer between federal government accounts see section 20.4j. 83.2 why must i report object class information? you',
4660:'must report object class information because the law 31 u.s.c. 1104b requires the presidents budget to present obligations by object',
4661:'class for each account. 83.3 how do object classes compare to functional and character classes and program activity? the following',
4662:'table shows how the object classification system differs from the other classification systems used in the presidents budget. classification system',
4663:'what is classified? what does it tell me? object class obligations goods or services or items purchased, for example, supplies,',
4664:'rent, or equipment program activity see section 82.5 obligations activity, project, or other programmatic distinction functional class see section 79.3d',
4665:'budget authority, outlays, and offsetting receipts major purpose served, for example, national defense, health, income security character class see section',
4666:'84.4 budget authority, outlays, and offsetting receipts whether the amount pays for an investment or noninvestment and whether the amount',
4667:'is a grant to a state and local government or a direct federal program; if investment, then, what type: physical',
4668:'asset, conduct of r&d, or conduct of education and training 83.4 how does the object class schedule relate to the',
4669:'program and financing schedule? you report object class information whenever you report obligations on a program and financing p&f schedule',
4670:'except you do not report object class information for credit financing accounts. this means you report obligations by object class',
4671:'separately for the regular budget requests, supplemental budget requests, rescission proposals, and legislative proposals. in addition, object class schedules separately',
4672:'identify the following types of obligations: direct and reimbursable obligations see section 83.5. obligations between agencies see section 83.14. 83.5',
4673:'how can i determine whether an obligation should be classified as direct or reimbursable? page 2 of section 83 omb',
4674:'circular no. a–11 2019 section 83—object classification max schedule o in general, reimbursable obligations are those financed by offsetting collections',
4675:'see section 20.7d received in return for goods and services provided, while all other obligations are direct. however, there are',
4676:'exceptions. classify obligations as direct or reimbursable in accordance with the following criteria: if the obligations are . . .',
4677:'and if . . . and the schedule p offsetting collections lines are from . . . the classification is',
4678:'. . . not financed from offsetting collections direct financed from any type of budgetary resources, including offsetting collections the',
4679:'activity is in a credit program, financing, or liquidating account and associated with a credit program direct financed from offsetting',
4680:'collections from: asset sales including gsa recycling funds; interest on federal securities; interest on uninvested funds; compulsory collections derived from',
4681:'the government exercising its sovereign powers, , e.g., taxes, compulsory user charges, regulatory fees, inspection fees, customs duties, license fees;',
4682:'intragovernmental expenditure or nonexpenditure transfers; donations; refunds. there is no benefit exchanged to the paying account e.g., does not receive',
4683:'a good or service nonfederal sources lines 4033 or 4123 lines 4031 or 4121 lines 4032 or 4122 nonfederal sources',
4684:'lines 4033 or 4123 or offsetting governmental collections lines 4034 or 4124 federal sources lines 4030 or 4120 nonfederal sources',
4685:'lines 4033 or 4123 federal sources lines 4030 or 4120 or nonfederal sources lines 4033 or 4123 direct financed from',
4686:'offsetting collections received in return for goods or services provided, including: reimbursements under the ipa see section 83.15; and voluntary',
4687:'insurance premiums the account is not a federal sources reimbursable credit program, lines 4030 or 4120 or financing, or nonfederal',
4688:'sources liquidating account, lines 4033 or 4123 or the activity is unrelated to the credit program in that account omb',
4689:'circular no. a–11 2019 page 3 of section 83 section 83—object classification max schedule o and the schedule p the',
4690:'if the obligations are . . . and if . . . offsetting collections lines are from . . .',
4691:'classification is . . . financed from offsetting collections from other federal government accounts the collections are for a jointly',
4692:'funded grant or project federal sources lines 4030 or 4120 reimbursable the amounts you classify as reimbursable obligations in both',
4693:'max schedule o and max schedule p for a budget account should be identical with the following exceptions: line 9995,',
4694:'adjustment for rounding, in max schedule o may contain a mixture of direct and reimbursable obligations. these amounts are not',
4695:'material because they are normally $4 million or less; credit financing accounts do not have any max schedule o max',
4696:'schedule o. use the 4–digit object class line numbers in exhibit 83a when you enter obligations by object class in',
4697:'max schedule o. be sure to use the correct prefix to distinguish reimbursable from direct obligations. max schedule p. use',
4698:'the 4–digit program activity codes described in section 82.5 when you report obligations. for reimbursable obligations, use 08xx. 83.6 what',
4699:'object class codes and definitions should i use? major object classes are divided into smaller classes. the following table provides',
4700:'the codes, standard titles, and definitions used to identify detailed object class data. exhibit 83a summarizes the codes and standard',
4701:'titles used in max schedule o. entry description 10 personnel this major object class consists of object classes 11, 12,',
4702:'and 13. compensation and benefits 11 personnel compensation compensation directly related to duties performed for the government by federal civilian',
4703:'employees, military personnel, and nonfederal personnel. object class 11 covers object classes 11.1 through 11.8. 11.1 fulltime permanent for fulltime',
4704:'civilian employees with permanent appointments. fulltime permanent employees are those who are fulltime civilian employees with permanent appointments as defined',
4705:'by the office of personnel management opm. the nature of the employees appointment is controlling, not the nature of the',
4706:'position. for this object class, include fulltime permanent employees in the: competitive service with career and careerconditional appointments. excepted service',
4707:'whose appointments carry no restriction or condition. include those serving trial periods or whose tenure is equivalent to careerconditional tenure',
4708:'in the competitive service. exclude those serving on indefinite appointments and appointments limited to a specific time. page 4 of',
4709:'section 83 omb circular no. a–11 2019 section 83—object classification max schedule o entry description 11.3 other than fulltime permanent',
4710:'senior executive service ses with career appointments as defined in 5 u.s.c. 3132a4 and noncareer appointments as defined in 5',
4711:'u.s.c. 3132a7. refer to your agencys human resources office for assistance on the types of appointments for staff in your',
4712:'agency. include: regular salaries and wages paid to the employees some of which may be withheld from the employees check',
4713:'to pay taxes, to pay a bill in a credit union, or to pay the employees share of life and',
4714:'health insurance. other payments that become part of their basic pay for example, geographic differentials, and critical position pay. regular',
4715:'salaries and wages paid while the employees are on paid leave, such as annual, sick, or compensatory leave. lump sum',
4716:'payments for annual leave upon separation also known as terminal leave payments. exclude: compensation above the basic rate, for example,',
4717:'overtime or other premium pay, which will be classified in object class 11.5, other personnel compensation. fulltime temporary employees who',
4718:'are fulltime civilian employees with temporary appointments as defined by opm who will be classified in object class 11.3, other',
4719:'than fulltime permanent. regular salaries and wages paid to civilian employees for parttime, temporary, or intermittent employment see note below.',
4720:'include: parttime permanent employees, that is, employees with appointments that require work on a prearranged schedule of fewer hours or',
4721:'days of work than prescribed for fulltime employees in the same group or class. temporary employees, that is, employees with',
4722:'appointments for a limited period of time that is generally less than a year. for example: a fulltime temporary employees,',
4723:'bseasonal employees without permanent appointments, c employees with term appointments, and demployees with indefinite appointments. personnel appointments and advisory committees.',
4724:'intermittent employees, that is, employees with appointments that require work on an irregular or occasional basis and who are paid',
4725:'only for the time actually employed or services actually rendered. note: for personal services contracts with individuals, who are classified',
4726:'by opm as federal employees, classify the basic pay in this object class and classify compensation above the basic pay',
4727:'in object class 11.5, other personnel compensation. on the other hand, classify the payments to a contractor principally for the',
4728:'personal services of a group of the contractors employees omb circular no. a–11 2019 page 5 of section 83 section',
4729:'83—object classification max schedule o entry description 11.5 other personnel compensation according to the type of contract involved for example,',
4730:'classify personal services contracts for operation and maintenance of facilities under object class 25.4. compensation above the basic rates paid',
4731:'directly to civilian employees. include: overtime, which is pay for services in excess of the established work period as defined',
4732:'in 5 u.s.c. 5542, standby duty and administratively uncontrollable overtime as defined in 5 u.s.c. 5545, and unscheduled availability duty',
4733:'hours for criminal investigations as defined in 5 u.s.c. 5545a. holiday pay as defined in 5 u.s.c. 5546b. night work',
4734:'differential, which is pay above the basic rate for regularly scheduled night work. post differentials, which are authorized under 5',
4735:'u.s.c. 5925 above the basic rate for service at hardship posts abroad that are based upon conditions of environment substantially',
4736:'different from those in the continental united states and warrant additional pay as a recruitment and retention incentive. hazardous duty',
4737:'pay, which is pay above the basic rate because of assignments involving performance of duties that subject the employee to',
4738:'hazards or physical hardships. note: post differentials and hazardous duty pay result from the job or services performed. for example,',
4739:'a job performed at a hardship post abroad or under hazardous duty is different from what might appear to be',
4740:'the same job performed elsewhere and under nonhazardous conditions. hence, both are classified with other pay in object class 11',
4741:'and not as benefits in object class 12. by contrast, compensation in the form of cost of living allowances are',
4742:'classified as benefits in object class 12 because they do not result from the job or services performed. the cost',
4743:'for a job in one locale is different from the same job in another locale simply because the cost of',
4744:'living is higher in one locale. supervisory differential, which is pay above the basic rate to adjust the compensation of',
4745:'a supervisor to a level greater than the highest paid subordinate. the differential applies to a general schedule employee who',
4746:'supervises one or more employees not covered by the general schedule. cash incentive awards, which are payments for cash awards',
4747:'that do not become part of the federal civilian employees basic rate of pay, such as those authorized under 5',
4748:'u.s.c. 4503, 4504, 4505a, 4507, and 5384. other payments above basic rates, which are payments for other premium pay, such',
4749:'as standby pay and premium pay in lieu of overtime and special pay that is paid periodically during the year',
4750:'in the same manner and at the same time as regular salaries and wages are paid. exclude other payments which',
4751:'are classified in object class 12.1, civilian personnel benefits. page 6 of section 83 omb circular no. a–11 2019 section',
4752:'83—object classification max schedule o entry description 11.6 11.7 military personnel basic allowance for housing military personnel 11.8 special personal',
4753:'services payments 11.9 total personnel compensation royalties to federal scientists and inventors which may last up to 17 years and',
4754:'may be paid after the employee has left federal service or to the employees beneficiary. basic allowance given for housing',
4755:'to personnel of the uniformed service, including the commissioned corps of the public health service and the national oceanic and',
4756:'atmospheric administration. the regular salaries and wages paid to personnel of the uniformed service, including the commissioned corps of the',
4757:'public health service and the national oceanic and atmospheric administration some of which may be withheld from the employees check',
4758:'to pay taxes, to pay a bill in a credit union, or to pay the employees share of life and',
4759:'health insurance as well as amounts above the basic pay rates. for amounts above the basic pay rates, apply the',
4760:'same definitions as for civilian employees in object class 11.5. include: flight pay. basic allowance for subsistence bas. extra pay',
4761:'based upon conditions of environment except cost of living allowances for locations outside the contiguous 48 states and the district',
4762:'of columbia which will be classified in object class 12.2, military personnel benefits. payments for personal services that do not',
4763:'represent salaries or wages paid directly to federal employees and military personnel. include: reimbursable details, that is, payments to other',
4764:'accounts for personal services of civilian employees and military personnel on reimbursable detail both compensation and personnel benefits. reemployed annuitants,',
4765:'that is, payments by an agency employing an annuitant to reimburse the civil service retirement and disability fund for the',
4766:'annuity paid to that employee under 5 u.s.c. 8339 through 8344. nonfederal civilians, such as witnesses; casual workers, patient and',
4767:'inmate help, and allowances for trainees and volunteers. salary equalization authorized under 5 u.s.c. 3372 and 3584 to individuals on',
4768:'leave of absence while employed by international organizations or state and local governments, when the equalization payment is 50 percent',
4769:'or less of the persons salary. staff of former presidents paid by the general services administration gsa under 3 u.s.c.',
4770:'102b. payments from the working capital fund to the military personnel accounts to reimburse for work done by military personnel',
4771:'for the working capital fund. payments to a person who tells someone in authority about alleged dishonest or illegal activities',
4772:'occurring in a government agency. often referred to as a whistleblower. this line is automatically generated when there are multiple',
4773:'direct compensation lines. omb circular no. a–11 2019 page 7 of section 83 section 83—object classification max schedule o entry',
4774:'description 12 personnel benefits benefits for currently employed federal civilian, military and certain non federal personnel. covers object classes 12.1',
4775:'and 12.2. note: show benefits to certain former civilian and military personnel in object classes 13.0 and 42.0. 12.1 civilian',
4776:'personnel benefits cash payments from the agency, not funds withheld from employee compensation to other funds for the benefit of',
4777:'federal civilian employees or direct payments to these employees. include payments to or for certain nonfederal employees as required by',
4778:'law. nonfederal civilian employees are employees who are not reportable to the office of personnel management as federal employees, such',
4779:'as witnesses, casual workers, trainees, volunteers. for example, peace corps and vista volunteers, job corps enrollees, and u.s. department of',
4780:'agriculture extension service agents. include: insurance and annuities, which are the employers share of payments for life insurance, health insurance,',
4781:'employee retirement including agency contributions to the thrift savings program, work injury disabilities or death and professional liability insurance which',
4782:'are payments to reimburse qualified federal employees for up to one half the cost of professional liability insurance premiums, as',
4783:'authorized by p.l. 104–208 and amended by p.l. 106–58. recruitment, retention, and other incentives, such as: payments above the basic',
4784:'rate for recruitment bonuses, relocation bonuses, and retention allowances authorized by 5 u.s.c. 5753 and 5754. payment to the loan',
4785:'holder e.g., the bank to repay an employees student loan as a recruitment incentive. extended assignment incentives. relocation and other',
4786:'expenses related to permanent change of station pcs, except expenses for travel and transportation and the storage and care of',
4787:'vehicles and household goods see section 83.8. cash allowances for separate maintenance, education for dependents, transfers for employees stationed abroad,',
4788:'and personal allowances based upon assignment or position, and overseas differentials. costofliving allowances colas as authorized under 5 u.s.c. 5924',
4789:'and 5941 and other laws. note: colas are classified as benefits in object class 12 and not as compensation in',
4790:'object class 11 because they are not related to the job or service performed. student loan repayments authorized by 5',
4791:'u.s.c. 5379. other allowances and payments such as allowances for uniforms and quarters, special pay that is paid in a',
4792:'lump sum such as page 8 of section 83 omb circular no. a–11 2019 section 83—object classification max schedule o',
4793:'entry description compensatory damages or employee settlements, reimbursements for notary public expenses, and subsidies for commuting costs, that is, payments',
4794:'to subsidize the costs of federal civilian employees in commuting by public transportation. 12.2 military personnel cash allowances, payments of',
4795:'employer share to other funds or direct benefits payments to military personnel. include: cash allowances, such as: uniform allowances. extended',
4796:'assignment incentives. reenlistment bonuses. costofliving allowances. dislocation and family separation allowances. personal allowances based upon assignment or rank. continuation pay',
4797:'payments to other funds, such as the employers share of military retirement, thrift savings plan, medicareeligible retiree health care, federal',
4798:'insurance contribution act taxes, servicemens group life insurance premiums, and education benefits. subsidies for commuting costs, which are payments to',
4799:'subsidize the costs of military personnel in commuting by public transportation. exclude: basic allowance for housing which classified in object',
4800:'class 11.6; hazardous duty pay, flight pay, extra pay based upon conditions of work environment, and other such pay, which',
4801:'are classified as military personnel compensation in object class 11.7; and benefit payments to veterans resulting from their past service,',
4802:'which are classified as benefits to former personnel in object class 13.0. homeowners assistance which are classified as grants, subsidies',
4803:'and contributions in object class 41.0. 13.0 benefits for former personnel benefits for former officers and employees or their survivors',
4804:'that are based at least in part on the length of service to the federal government. include: retirement benefits in',
4805:'the form of pensions, annuities, or other retirement benefits paid to former military and certain civilian government personnel or to',
4806:'their survivors. exclude payments made directly to beneficiaries from retirement special or trust funds, which are classified as insurance claims',
4807:'and indemnities under object class 42.0. separation pay, which are severance payments to former employees who were involuntarily separated through',
4808:'no fault of their own and voluntary separation incentive vsi payments, also known as buyouts to employees who voluntarily separate',
4809:'from federal service. omb circular no. a–11 2019 page 9 of section 83 section 83—object classification max schedule o entry',
4810:'description 20 contractual services and supplies 21.0 travel and transportation of persons payments to other funds for exfederal employees and',
4811:'exservice personnel e.g., agency payments to the unemployment trust fund for exemployees and onetime agency payments of final basic pay',
4812:'to the civil service retirement fund for employees who took the earlyout under buyout authority and other benefits paid directly',
4813:'to the beneficiary. also, government payment to the employees health benefits and life insurance funds for annuitants. exclude: inkind benefits,',
4814:'such as hospital and medical care, which are classified under the object class representing the nature of the items purchase.',
4815:'this major object class covers purchases of contractual services and supplies in object classes 21.0 through 26.0. travel and transportation',
4816:'costs of government employees and other persons, while in an authorized travel status, that are to be paid by the',
4817:'government either directly or by reimbursing the traveler. consists of both travel away from official stations, subject to regulations governing',
4818:'civilian and military travel, and local travel and transportation of persons in and around the official station of an employee.',
4819:'include: contracts to transport people from place to place, by land, air, or water, such as commercial transportation charges; rental',
4820:'or lease of passenger cars; charter of trains, buses, vessels, or airplanes; ambulance service or hearse service; and expenses incident',
4821:'to the operation of rented or chartered conveyances. rental or lease of all passengercarrying vehicles is to be charged to',
4822:'this object class, even though such vehicles may be used incidentally for transportation of things. incidental travel expenses which are',
4823:'other expenses directly related to official travel, such as baggage transfer, and telephone and telegraph expenses, as authorized by travel',
4824:'regulations. 22.0 transportation of things transportation of things including animals, the care of such things while in process of being',
4825:'transported, and other services incident to the transportation of things. include: freight and express charges by common carrier and contract',
4826:'carrier, including freight and express, switching, crating, refrigerating, and other incidental expenses. trucking and other local transportation charges for hauling,',
4827:'handling, and other services incident to local transportation, including contractual transfers of supplies and equipment. mail transportation charges for express',
4828:'package services i.e., charges for transporting freight and postage used in parcel post. exclude other postage and charges that are',
4829:'classified under object class 23.3. transportation of household goods related to permanent change of station pcs. page 10 of section',
4830:'83 omb circular no. a–11 2019 section 83—object classification max schedule o entry description 23 23.1 rent, communications, and utilities',
4831:'rental payments to gsa 23.2 23.3rental payments to others communications, utilities, and miscellaneous charges temporary storage of household goods, including',
4832:'those associated with a permanent change of station pcs, is an intervening and temporary layover of goods. exclude: transportation paid',
4833:'by a vendor, regardless of whether the cost is itemized on the bill for the commodities purchased by the government.',
4834:'since shipping charges are not consistently separated on bills for commodities purchased, they should not be recorded under this object',
4835:'class even if such a separation is provided. payments for the use of land, structures, or equipment owned by others',
4836:'and charges for communication and utility services. object class 23 covers object classes 23.1 through 23.3. payments to the general',
4837:'services administration gsa for rental of space and rent related services. exclude: payments to a nonfederal source, which will be',
4838:'reported in object class 23.2, rental payments to others. payments to agencies other than gsa for space, land, and structures',
4839:'that are subleased or occupied by permits, which will be classified in object class 25.3, other goods and services from',
4840:'federal sources, regardless of whether the space is owned or leased by the agency other than gsa. payments for related',
4841:'services provided by gsa in addition to services provided under rental payments, e.g., extra protection or extra cleaning, which will',
4842:'be classified in object class 25.3, other goods and services from federal sources. payments for rental of transportation equipment, which',
4843:'are classified under object class 21.0, travel and transportation of person, or object class 22.0, transportation of things. payments to',
4844:'a nonfederal source for rental of space, land, and structures. payment for information technology, utilities and miscellaneous charges. include: rental',
4845:'or lease of information technology equipment, include any hardware or software, or equipment or interconnected system or subsystem of equipment',
4846:'that is used in the automatic acquisition, storage, manipulation, management, movement, control, display, switching, interchange, transmission, or reception of data',
4847:'or information, such as mainframe, midtier, and workstation computers. exclude contractual services involving the use of equipment in the possession',
4848:'of others, such as computer timesharing or data center outsourcing, which will be classified in object class 25.7, operation and',
4849:'maintenance of equipment. information technology services, include data, voice, and wireless communication services, such as longdistance telephone services from other',
4850:'federal agencies or accounts. omb circular no. a–11 2019 page 11 of section 83 section 83—object classification max schedule o',
4851:'entry description exclude charges for maintenance of information technology and related training and technical assistance, when significant and readily identifiable',
4852:'in the contract or billing, which will be classified in object class 25.7, operation and maintenance of equipment. postal services',
4853:'and rentals, include postage exclude parcel post and express mail service for freight; contractual mail include express mail service for',
4854:'letters or messenger service; and rental of post office boxes, postage meter machines, mailing machines, and teletype equipment. data communication',
4855:'services voice, data, and wireless from other government agencies or accounts. utility services include heat, light, power, water, gas, electricity,',
4856:'and other utility services. miscellaneous charges, for example, periodic charges under purchase rental agreements for equipment. payments subsequent to the',
4857:'acquisition of title to the equipment should be classified under object class 31.0, equipment. exclude payments under leasepurchase contracts for',
4858:'construction of buildings, which will be classified in object class 32.0, land and structures, or object class 43.0, interest and',
4859:'dividends, and for leasepurchase contracts for information technology and telecommunications equipment, which will be classified in object class 31.0, equipment.',
4860:'24.0 printing and reproduction printing and reproduction obtained from the private sector or from other federal entities. include: electronic publications.',
4861:'photo composition, photography, blueprinting, photostating, and microfilming. includes electronic asset management of photography and videos. typesetting and lithography. duplicating. standard',
4862:'forms when specially printed or assembled to order and printed envelopes and letterheads. publication of notices, advertising, radio and television',
4863:'time. the related composition and binding operations performed by the government publishing office, other agencies, or other units of the',
4864:'same agency on a reimbursable basis, and commercial printers or photographers. note: in determining subclasses for administrative use, agencies may',
4865:'appropriately maintain a distinction between traditional printing technologies and photo static reproduction. 25 other contractual object class 25 covers object',
4866:'classes 25.1 through 25.8. services 25.1 advisory and assistance services acquired by contract from nonfederal sources that is, the private',
4867:'services sector, foreign governments, state and local governments, tribes, as well as, from other units within the federal government. this',
4868:'object class consists of three types of services: page 12 of section 83 omb circular no. a–11 2019 section 83—object',
4869:'classification max schedule o entry description management and professional support services. studies, analyses, and evaluations. engineering and technical services. each',
4870:'is described in further detail below. management and professional support services. include: services that assist, advise, or train staff to',
4871:'achieve efficient and effective management and operation of organizations, activities, or systems including management and professional support services for information',
4872:'technology and r&d activities. services that are normally closely related to the basic responsibilities and mission of the agency contracting',
4873:'for the services. services that support or contribute to improved organization of program management, logistics, management, project monitoring and reporting,',
4874:'data collection, budgeting, accounting, performance auditing, and administrative/technical support for conferences and training programs. exclude auditing of financial statements, which',
4875:'will be classified in object class 25.2, other services from nonfederal sources. studies, analyses, and evaluations provide organized analytic assessments',
4876:'or evaluations in support of policy development, decisionmaking, management, or administration. include: studies in support of information technology and r&d',
4877:'activities. models, methodologies, and related software supporting studies, analyses, or evaluations. engineering and technical services excluding routine engineering services and',
4878:'operation and maintenance of information technology and data communications services. include: services that support the program office during the acquisition',
4879:'cycle by providing such services as information technology architecture development, systems engineering, and technical direction far 9.505–1b. services that ensure',
4880:'the effective acquisition, operation, and maintenance of a major acquisition, weapon system or major system, as defined in omb circular',
4881:'no. a–109 and in this circulars supplement, capital programming guide. provide direct support of a major acquisition or weapons system',
4882:'that is essential to planning, r&d, production, or maintenance of the acquisition or system. information technology consulting services, such as',
4883:'information technology architecture design and capital programming, and investment control support services. software services such as implementing a webbased, commercial',
4884:'offtheshelf software product that is an integral part of a consulting omb circular no. a–11 2019 page 13 of section',
4885:'83 section 83—object classification max schedule o entry description services contract. exclude: information technology consulting services, which have large scale',
4886:'systems acquisition and integration or large scale software development as their primary focus. classify these in object class 31.0, equipment.',
4887:'personnel appointments and advisory committees. classify these in object class 11.3, other than fulltime permanent. contracts with the private sector',
4888:'for operation and maintenance of information technology and telecommunication services. classify these in object class 25.7, operation and maintenance of',
4889:'equipment. architectural and engineering services as defined in the federal acquisition regulations far 36.102 40 u.s.c. 541. research on theoretical',
4890:'mathematics and basic medical, biological, physical, social, psychological, or other phenomena which will be classified in object class 25.5, research',
4891:'and development contracts. other contractual services classified in object classes 25.2, other services from nonfederal sources, through 25.8, subsistence and',
4892:'support of persons, and 26.0, supplies and materials. 25.2 other services from nonfederal sources report contractual services with nonfederal sources',
4893:'that are not otherwise classified under this object class. include: auditing of financial statements when done by contract with the',
4894:'private sector. exclude performance auditing by contract with the private sector, which will be classified in object class 25.1, advisory',
4895:'and assistance services and auditing of financial statements when done by contract with another federal government entity, which will be',
4896:'classified in object class 25.3, other goods and services from federal sources. typing and stenographic service contracts with the private',
4897:'sector. purchases from state and local governments, the private sector, and government sponsored enterprises that are not otherwise classified. tuition',
4898:'for the general education of employees e.g., for courses for credit leading to college or post graduate degrees. exclude tuition',
4899:'for training closelyrelated to the basic responsibilities and mission of the agency, which are classified under object class 25.1, advisory',
4900:'and assistance services. fees and other charges for abstracting land titles, premiums on insurance other than payments to the office',
4901:'of personnel management, and surety bonds. exclude: page 14 of section 83 omb circular no. a–11 2019 section 83—object classification',
4902:'max schedule o entry description 25.3 other goods and services from federal sources advisory and assistance services contracts, which are',
4903:'classified under object class 25.1, advisory and assistance services. contractual services reported in other object classes 21.0, 22.0, 23.1–23.3, 24.0,',
4904:'25.1, 25.3–25.8, and 26.0. services in connection with the initial installation of equipment, when performed by the vendor, which will',
4905:'be classified in object class 31.0, equipment. expenditure transfers between federal accounts, which are classified in object classes 25.3, other',
4906:'goods and services from federal sources, and 92.0, undistributed, as described below. repair, maintenance, and storage of vehicles and storage',
4907:'of household goods, which are reported in object class 25.7, operation and maintenance of equipment. repairs and alterations to buildings,',
4908:'which are classified in object classes 25.4, operation and maintenance of facilities, or 32.0, land and structures, as appropriate. subsistence',
4909:'and support of persons, which is classified as object class 25.8, subsistence and support of persons. research and development contracts',
4910:'which will be classified in object classes, advisory and assistance services, 25.4, operation and maintenance of facilities, and 25.5, research',
4911:'and development contracts, as appropriate. purchases from other federal government agencies or accounts that are not otherwise classified. do not',
4912:'use this object class if a more specific object class applies. see section 83.14. include: rental payments to federal government',
4913:'accounts other than the gsa federal buildings fund. interagency agreements for contractual services including the economy act for the purchase',
4914:'of goods and services, except as described below. expenditure transfers between federal government accounts for jointlyfunded grants or projects. exclude:',
4915:'purchases from state and local governments, the private sector, and government sponsored enterprises that are not otherwise classified. classify these',
4916:'in object class 25.2, other services from nonfederal sources. data communication services voice, data, and wireless from other agencies or',
4917:'accounts. classify these in object class 23.3, communications, utilities, and miscellaneous charges. agreements with other agencies to make repairs and',
4918:'alterations to buildings. classify these in object classes 25.4, operation and maintenance of facilities, or 32.0, land and structures, as',
4919:'appropriate. storage and maintenance of vehicles and household goods. classify these in object class 25.7, operation and maintenance of equipment.',
4920:'omb circular no. a–11 2019 page 15 of section 83 section 83—object classification max schedule o entry description 25.4 operation',
4921:'and maintenance of facilities 25.5 research and development contracts 25.6 medical care subsistence and support of persons. classify these in',
4922:'object class 25.8, subsistence and support of persons. development of software, or maintenance of software or hardware. classify these in',
4923:'object classes 31.0, equipment, and 25.7, operation and maintenance of equipment, respectively. advisory and assistance services. classify these in object',
4924:'class 25.1, advisory and assistance services. payments made to other agencies for services of civilian employees or military personnel on',
4925:'reimbursable detail. classify these in object class 11.8, special personal services payments. contractual services classified under object classes 21.0, 22.0,',
4926:'23.1–23.3, 24.0, 25.2, 25.4–25.8, and 26.0. operation and maintenance of facilities when done by contract with the private sector or',
4927:'another federal government account. include: governmentowned contractoroperated facilities gocos. service contracts and routine repair of facilities and upkeep of land.',
4928:'operation of facilities engaged in research and development activities. exclude: alterations, modifications, or improvements to facilities and land, which will',
4929:'be reported in object class 32.0, land and structures. contracts for the conduct of basic and applied research and development.',
4930:'exclude: advisory and assistance services for research and development object class 25.1, advisory and assistance services. operation and maintenance of',
4931:'r&d facilities object class 25.4, operation and maintenance of facilities. payments to private sector contractors as well as federal agency',
4932:'contractors for medical care. include: payments to medicare contractors. payments to private hospitals. payments to nursing homes. payments to group',
4933:'health organizations for medical care services provided to veterans. payments to carriers by the employees and retired employees health benefits',
4934:'fund and the civilian health and medical program of the uniformed services champus. payments to hhs for medical care provided',
4935:'by public health service officers. exclude: page 16 of section 83 omb circular no. a–11 2019 section 83—object classification max',
4936:'schedule o entry description 25.7 operation and maintenance of equipment 25.8 subsistence and support of persons contracts with individuals who',
4937:'are reportable under office of personnel management regulations as federal employees object class 11.3, other than fulltime permanent, or 11.5,',
4938:'other personnel compensation, as appropriate. payments to compensate casual workers and patient help object class 11.8, special personal services payments.',
4939:'operation, maintenance, repair, and storage of equipment, when done by contract with the private sector or another federal government account.',
4940:'include: storage and care of vehicles and storage of household goods, including those associated with a permanent change of station',
4941:'pcs. operation and maintenance of information technology systems, including maintenance that is part of a rental contract, when significant and',
4942:'readily identifiable in the contract or billing. contractual services involving the use of equipment in the possession of others, such',
4943:'as computer timesharing or data center outsourcing. exclude: rental of information technology systems, services and other rentals, which are classified',
4944:'in object class 23.3, communications, utilities, and miscellaneous charges. contracts where the principal purpose is to develop or modernize software,',
4945:'which are classified in object class 31.0, equipment. temporary storage of household goods related to an intervening layover, which are',
4946:'classified in object class 22.0 transportation of things. contractual services with the public or another federal government account for the',
4947:'board, lodging, and care of persons, including prisoners exclude travel items, which are classified under object class 21.0, travel and',
4948:'transportation of persons, and hospital care, which is classified under object class 25.6, medical care. 26.0 supplies and materials commodities',
4949:'that are: ordinarily consumed or expended within one year after they are put into use. converted in the process of',
4950:'construction or manufacture. used to form a minor part of equipment or fixed property. other property of little monetary value',
4951:'that does not meet any of the three criteria listed above, at the option of the agency. include: office supplies,',
4952:'such as pencils, paper, calendar pads, notebooks, standard forms except when specially printed or assembled to order, unprinted envelopes, other',
4953:'office supplies, and property of little monetary value, such as desk trays, pen sets, and calendar stands. omb circular no.',
4954:'a–11 2019 page 17 of section 83 section 83—object classification max schedule o entry description publications, such as pamphlets, documents,',
4955:'books, newspapers, periodicals, records, cassettes, or other publications whether printed, microfilmed, photocopied, or otherwise recorded for auditory or visual use',
4956:'that are offtheshelf rather than specially ordered by or at the request of the agency. exclude publications acquired for permanent',
4957:'collections, which are classified under object class 31.0, equipment. information technology supplies and materials, such as manuals, data storage media',
4958:'cdrom, diskettes, digital tape, and toner cartridges for laser printers or fax machines. exclude charges for offtheshelf software purchases which',
4959:'should be classified in object class 25.1, advisory and assistance services, if the purchase is an integral part of a',
4960:'consulting services contract, or object class 31.0, equipment, if the purchase is considered equipment. chemicals, surgical and medical supplies. fuel',
4961:'used in cooking, heating, generating power, making artificial gas, and operating motor vehicles, trains, aircraft, and vessels. clothing and clothing',
4962:'supplies, such as materials and sewing supplies used in manufacture of wearing apparel. provisions such as food and beverages. cleaning',
4963:'and toilet supplies. ammunition and explosives. materials and parts used in the construction, repair, or production of supplies, equipment, machinery,',
4964:'buildings, and other structures. 30 acquisition of this major object class covers object classes 31.0 through 33.0. include assets capitalized',
4965:'depreciated assets and noncapitalized assets. 31.0 equipment purchases of: personal property of a durable nature, that is, property that normally',
4966:'may be expected to have a period of service of a year or more after being put into use without',
4967:'material impairment of its physical condition or functional capacity. the initial installation of equipment when performed under contract. include: transportation',
4968:'equipment. furniture and fixtures. publications for permanent collections. tools and implements. machinery including construction machinery. instruments and apparatus. information technology',
4969:'hardware or software, custom and commercial offtheshelf software, regardless of cost, such as page 18 of section 83 omb circular',
4970:'no. a–11 2019 section 83—object classification max schedule o entry description 32.0 land and structures 33.0 investments and loans central',
4971:'processing units cpus, modems, signaling equipment, telephone and telegraph equipment, and large scale system integration services. exclude software that is',
4972:'an integral part of consulting services contracts, as defined in object class 25.1, advisory and assistance services. also exclude rental',
4973:'of information technology systems and services, which are classified under object class 23.3, communications, utilities, and miscellaneous charges. armaments including',
4974:'special and miscellaneous military equipment. payments for leasepurchase contracts for information technology and telecommunications equipment. exclude: supplies and materials classified',
4975:'under object class 26.0, supplies and materials; purchase of fixed equipment, which is classified under object class 32.0, land and',
4976:'structures; and operation, maintenance and repair of equipment classified in object class 25.7, operation and maintenance of equipment. purchase and',
4977:'improvement additions, alterations, and modifications of land and structures. include: land and interest in lands, including easements and rights of',
4978:'way. buildings and other structures, including principal payments under leasepurchase contracts for construction of buildings. nonstructural improvements of land, such',
4979:'as landscaping, fences, sewers, wells, and reservoirs. fixed equipment when acquired under contract whether an addition or a replacement. these',
4980:'are fixtures and equipment that become permanently attached to or a part of buildings or structures. examples include elevators, plumbing,',
4981:'powerplant boilers, firealarm systems, lighting or heating systems, and airconditioning or refrigerating systems. include the cost of the initial installation',
4982:'when performed under contract. exclude: routine maintenance and repair, which will be classified in object class 25.4, operation and maintenance',
4983:'of facilities. purchase of investments and loans. include: stocks, bonds, debentures, and other securities that are neither u.s. government securities',
4984:'nor securities of whollyowned federal government enterprises. temporary or permanent investments. interest accrued at the time of purchase and premiums',
4985:'paid on all investments. note: for credit program accounts and liquidating accounts, see section 185 for object classification related to',
4986:'defaults. there should be no object classification for credit financing accounts printed in the appendix. omb circular no. a–11 2019',
4987:'page 19 of section 83 section 83—object classification max schedule o entry description however, the agency’s financial system should continue',
4988:'to provide object class information for the financing accounts. 40 grants and fixed charges 41.0 grants, subsidies, and contributions 42.0',
4989:'insurance claims and indemnities this major object class covers object classes 41.0 through 44.0. cash payments to states, other political',
4990:'subdivisions, corporations, associations, and individuals. include: grants including shared revenues. subsidies including credit program costs. gratuities and other aid including',
4991:'readjustment and other benefits for veterans, other than indemnities for death or disability. contributions to foreign countries, international societies, commissions,',
4992:'proceedings, or projects that are: 1. lump sum or quota of expenses. 2. fixed by treaty. 3. discretionary grants. taxes',
4993:'imposed by state and local taxing authorities where the federal government has consented to taxation excluding the employers share of',
4994:'federal insurance contribution act taxes and payments in lieu of taxes. note: obligations under grant programs that involve the furnishing',
4995:'of services, supplies, materials, and the like by the federal government, rather than cash, are not charged to this object',
4996:'class, but to the object class representing the nature of the services, articles, or other items that are purchased. benefit',
4997:'payments from the social insurance and federal retirement trust funds and payments for losses and claims including those under the',
4998:'equal access to justice act. include: social insurance and retirement payments for individuals from special and trust funds for: social',
4999:'security. medicare. unemployment insurance. railroad retirement. federal civilian retirement. military retirement. other social insurance and retirement programs. insurance payments from',
5000:'federal insurance revolving funds, such as the bank insurance fund, for: liquidation and insurance. litigation settlements due receivers and trustees.',
5001:'working capital outlays. net case resolution losses. page 20 of section 83 omb circular no. a–11 2019 section 83—object classification',
5002:'max schedule o entry description 43.0 interest and dividends 44.0 refunds other unpaid resolution obligations, not otherwise classified. other claim',
5003:'or indemnity payments: to veterans and former civilian employees or their survivors for death or disability, whether serviceconnected or not.',
5004:'of claims and judgments arising from court decisions or abrogation of contracts; indemnities for the destruction of livestock, crops, and',
5005:'the like; damage to or loss of property; and personal injury or death. to or for persons displaced as a',
5006:'result of federal and federally assisted programs, as authorized under 42 u.s.c. 4622–4624. for losses made good on government shipments.',
5007:'from liquidating accounts on guarantees where no asset is received and where forgiveness is not provided by law. note: classify',
5008:'other payments by federal insurance revolving funds to the object classes to which they apply, for example classify premiums on',
5009:'investments in object class 33.0, investments and loans, and interest expenses in object class 43.0, interest and dividends. include: payments',
5010:'to creditors for the use of moneys loaned, deposited, overpaid, or otherwise made available including the payments of principal, in',
5011:'exceptional cases, where the repayment is made via an obligation and outlay. distribution of earnings to owners of trust or',
5012:'other funds. interest payments under leasepurchase contracts for construction of buildings. payment of interest charges to vendors for late payment',
5013:'should not be included in this object class. interest charges for late payment should be classified under the object class',
5014:'of the acquisition for which the payment was late. payments of amounts collected by the government in a previous fiscal',
5015:'year. include: payments to correct errors in computations, erroneous billing, and other factors see section 20.10. payments to former employees',
5016:'or their beneficiaries for employee contributions to retirement and disability funds e.g., payments made when employees die before retirement or',
5017:'before their annuities equal the amount withheld. payments to return cash advances or other offsetting collections or special or trust',
5018:'fund receipts received in a prior fiscal year see section 20.10. note: in the account receiving the refund, previously recorded',
5019:'obligations will be reduced in the appropriate object classes by the amount of the refund, if the refund is received',
5020:'in the same year as the obligations are reported see section 20.10. 90 other this major object class covers object',
5021:'classes 91.0 through 99.5. omb circular no. a–11 2019 page 21 of section 83 section 83—object classification max schedule o',
5022:'entry description 91.0 unvouchered charges that may be incurred lawfully for confidential purposes and are not subject to detailed vouchering',
5023:'or reporting. 92.0 undistributed charges that cannot be distributed to the object classes listed above. use this object class only',
5024:'with the prior approval of omb. 94.0 financial transfers this object class is used for obligations that represent financial interchanges',
5025:'between federal government accounts that are not in exchange for goods and services, e.g., an expenditure transfer that shifts budgetary',
5026:'resources between federal funds and trust funds regardless of the purpose. 99.0 subtotal, obligations this entry is automatically generated by',
5027:'max: for direct obligations, the subtotal stub entry should appear when more than one object class category is reported in',
5028:'a single account. for reimbursable obligations, the subtotal stub entry, reimbursable obligations, should appear, even if all reimbursable obligations are',
5029:'classified in a single object class category. 99.5 adjustment for rounding use this object class adjustment line when the sum',
5030:'of the object class detail lines differ from total obligations due to rounding the detail amounts to the million. amounts',
5031:'can be negative. there will be only one adjustment line per object class schedule. it will: follow the last subtotal',
5032:'object class 99.0 for the schedule. be coded 9995 in max. do not report amounts of more than +/$4 million',
5033:'in this object class, unless approved by omb. 99.9 total new obligations, unexpired accounts 83.7 what object classes do i',
5034:'associate with civilian and military pay and benefits in the baseline? civilian pay and benefits means the budgetary resources used',
5035:'to fund civilian compensation and benefits consistent with object classes 11.1 through 11.5 and 12.1. military pay and benefits means',
5036:'the budgetary resources used to fund military personnel compensation and benefits consistent with object classes 11.6, 11.7 and 12.2. 83.8',
5037:'how do i classify relocation expenses related to a permanent change of station pcs? when an employee accepts a federal',
5038:'position at a different location, such as at a different state, this is called a permanent change of station. an',
5039:'agency, at its discretion, may reimburse the employee for a variety of expenses related to the relocation. follow the instructions',
5040:'in the table to classify these expenses among the object classes. if the obligations are for then classify in object',
5041:'class transportation, per diem while in travel status, or 21.0 travel and transportation of persons reimbursement of actual travel expenses',
5042:'for the employee or the employees immediate family page 22 of section 83 omb circular no. a–11 2019 section 83—object',
5043:'classification max schedule o if the obligations are for then classify in object class transportation of household goods, house trailers,',
5044:'and effects 22.0 transportation of things storage and care of vehicles and household goods 25.7 operation and maintenance of equipment',
5045:'all other relocation expenses for civilian employees, 12.1 civilian personnel benefits such as: allowances for expenses incurred in connection with',
5046:'a sale of a residence or settlement of an unexpired lease. subsistence when occupying temporary quarters in contrast to per',
5047:'diem while in travel status, above. reimbursements of amounts equal to income taxes incurred by transferred employees for moving or',
5048:'storage expenses under 5 u.s.c. 5724b. contractual charges for relocation services under 5 u.s.c. 5724c. miscellaneous moving expenses under 5',
5049:'u.s.c. 5724a. all other relocation expenses for military personnel 12.2 military personnel benefits 83.9 how do i classify purchases related',
5050:'to information technology it? the general rule on how to classify it obligations among the various object classes is to',
5051:'focus on the nature of the services, articles or other items for which obligations are first incurred. the following table',
5052:'shows the application of this rule. if the obligations are for then classify in object class it services or the',
5053:'rental of it equipment 23.3 communications, utilities, and miscellaneous charges operation and maintenance of it systems by the private sector',
5054:'25.7 operation and maintenance of equipment operation and maintenance of it systems by another federal government account 25.7 operation and',
5055:'maintenance of equipment it hardware and software 31.0 equipment it supplies and materials, such as manuals, diskettes, toner cartridge 26.0',
5056:'supplies and materials omb circular no. a–11 2019 page 23 of section 83 section 83—object classification max schedule o if',
5057:'the obligations are for then classify in object class it consulting services in the form of: management and professional support',
5058:'25.1 advisory and assistance services services. studies, analyses, and evaluations. engineering and technical services. 83.10 how do i classify obligations',
5059:'for education and training? the general rule on how to classify education and training obligations among the various object classes',
5060:'is to focus on the nature of the services, articles or other items for which obligations are first incurred. the',
5061:'following table shows the application of this rule. if the obligations are for then classify in object class payments of',
5062:'tuition to universities or colleges leading 25.2 other services from nonfederal sources to a degree, or for attendance at conferences',
5063:'all other payments to a private sector company for 25.1 advisory and assistance services training courses payments to other federal',
5064:'government agencies for 25.1 advisory and assistance services training courses cash allowances for the education of dependents that 12.1 civilian',
5065:'personnel benefits are provided as recruitment and retention incentives for civilian employees payment to the loan holder e.g., the bank',
5066:'to repay an 12.1 civilian personnel benefits employees student loan as a recruitment incentive cash allowances for the education of',
5067:'dependents that 12.2 military personnel benefits are provided as recruitment and retention incentives for military personnel 83.11 how do i',
5068:'classify obligations for real property space, land, and structures? classify obligations for the purchase, including lease purchase, or improvement that',
5069:'is, alteration or modification of real property in object class 32, land and structures. classify the rental or lease of',
5070:'real property, as follows: if the obligation are for payment to another federal government account and if the other account',
5071:'is gsas federal buildings fund then classify in object class 23.1 rental payments to gsa page 24 of section 83',
5072:'omb circular no. a–11 2019 section 83—object classification max schedule o if the obligation are for and if then classify',
5073:'in object class payment to another federal government account the other account is not gsas federal buildings fund purchases of',
5074:'goods and services from government accounts note: the paying account must use this object class code but may change the',
5075:'title to rental payments to gsa. payment to the private sector 23.2 rental payments to others classify amounts for the',
5076:'standard services, such as cleaning and security, covered by the basic rental charge assessed by gsa in object class 23.1,',
5077:'rental payments to gsa. however, if the payment is for rent related services provided by gsa in addition to services',
5078:'provided under rental payments, for example, extra protection or extra cleaning, report the amounts under object class 25.3, other goods',
5079:'and services from federal sources. gsa operating delegations. when gsa delegates the operation of a facility back to an agency',
5080:'operating delegations, the agency is in charge of operating the facility. gsa bills for basic rental charges differ depending on',
5081:'whether the building is owned or leased by gsa. for gsaleased buildings, the gsa bills the total gross amount of',
5082:'the basic rental charge which includes a charge for operating the building. in these cases, the following transactions occur: gsa',
5083:'bills the agency for the gross amount of the basic rental charge. agency records obligations in object class 23.1, rental',
5084:'payments to gsa, and pays gsas federal buildings fund the gross amount. gsa rebates the amount for operating the facility',
5085:'back to the agency. agency records the amount rebated as offsetting collections. if the agency, in turn, contracts with the',
5086:'private sector to clean the facilities, the obligations are classified in object class 25.4, operation and maintenance of facilities. if',
5087:'the agency, in turn, contracts with another agency for example, to guard the building, the obligations are classified in object',
5088:'class 25.3, other goods and services from federal sources. the above treatment will continue for rental of gsaleased buildings. 83.12',
5089:'how do i classify obligations for federal civilian retirement under the civil service retirement system csrs? use the following: if',
5090:'the obligations are for then classify in object class the accrual for the future retirement cost of current civilian personnel',
5091:'covered by csrs that is charged to the accounts that pay direct compensation to those personnel. note: the corresponding receipts',
5092:'credited to the civil service retirement and disability trust fund are treated as 12.1 civilian personnel benefits omb circular no.',
5093:'a–11 2019 page 25 of section 83 section 83—object classification max schedule o if the obligations are for then classify',
5094:'in object class undistributed offsetting receipts employer share, employee retirement on the inter fund transaction line. the governments share of',
5095:'retirement costs that amortize increases in the static unfunded liability created since october 20, 1969 by any statute which authorizes',
5096:'new or liberalized benefits, an extension of retirement coverage, or pay increases note: this applies to opms payment to the',
5097:'civil service retirement and disability fund account only. 12.1 civilian personnel benefits interest on the static unfunded liability and annuity',
5098:'disbursements attributable to military service and the payment to provide annuities to former spouses of annuitants who died between september',
5099:'1978 and may 1986 and who did not elect survivor coverage 13.0 benefits for former personnel note: this applies to',
5100:'opms payment to the civil service retirement and disability fund account only. payments to csrs retirees 42.0 insurance, claims, and',
5101:'indemnities note: this applies to opms civil service retirement and disability fund account only. page 26 of section 83 omb',
5102:'circular no. a–11 2019 section 83—object classification max schedule o 83.13 how do i classify obligations for military retirement? since',
5103:'1985, when the financing of military retirement changed to an accrual basis, the payments should be classified as follows: if',
5104:'the obligations are then classify in object class the accrual for the future retirement cost of current military personnel that',
5105:'is charged to the accounts that pay direct compensation to those personnel 12.2 military personnel benefits note: the corresponding receipts',
5106:'credited to the military retirement trust fund are treated as undistributed offsetting receipts employer share, employee retirement on the inter',
5107:'fund transaction line. from general revenues to the military retirement fund to finance retirement costs for service prior to 1985',
5108:'13.0 benefits for former personnel note: this applies to the payment to military retirement fund account only. made to military',
5109:'retirees note: this applies only to the military retirement fund and the veterans affairs compensation and benefits accounts. 42.0 insurance,',
5110:'claims, and indemnities see also section 83.16 for the classification of tricare benefits earned by all uniformed service members. 83.14',
5111:'how do i classify intragovernmental transactions? for payments between two federal government accounts for: relocation expenses, see section 83.8; information',
5112:'technology, see section 83.9; education and training, see section 83.10; real property, see section 83.11; federal civilian retirement under csrs,',
5113:'see section 83.12; and military retirement, see section 83.13. for other payments between two federal government accounts, classify the obligations',
5114:'as follows: if the obligations are then classify in object class transfers by the paying account to reimburse the receiving',
5115:'account for an asset or a service with a specific object class the paying account should classify the direct obligations',
5116:'in the object class that best describes the purchase, such as: 21.0 travel and transportation of persons 22.0 transportation of',
5117:'things 23.1 rental payments to gsa 23.2 rental payments to others 23.3 communications, utilities, and miscellaneous charges 24.0 printing and',
5118:'reproduction 25.1 advisory and assistance services omb circular no. a–11 2019 page 27 of section 83 section 83—object classification max',
5119:'schedule o if the obligations are then classify in object class 25.4 25.5 25.6 operation and maintenance of facilities research',
5120:'and development contracts medical care 25.7 25.8 26.0 31.0 32.0 operation and maintenance of equipment subsistence and support of persons',
5121:'supplies and materials equipment land and structures 33.0 investment and loans 43.0 interest and dividends 44.0 refunds transfers by the',
5122:'paying account to reimburse the receiving account for an asset or a service without a specific object class 25.3 other',
5123:'goods and services from federal sources. do not use this object class if a more specific object class applies. transfers',
5124:'that merely moves resources between federal government accounts e.g., expenditure transfers between a trust fund and federal fund accounts. normally',
5125:'these transfers result from appropriations action or general transfer authority where the obligations are simply accounting transfers. 94.0 financial transfers',
5126:'note: the paying account should report direct obligations in object class 94.0 and the receiving account should distribute the obligations',
5127:'as direct obligations in the appropriate object classes. 83.15 how do i classify obligations under the intergovernmental personnel act ipa?',
5128:'under the ipa, a federal employee, with his or her consent, may be assigned temporarily to a nonfederal organization. detailed',
5129:'federal employees. a detailed federal employee continues to receive pay, allowances, and benefits from the federal agency. in some cases,',
5130:'these costs are reimbursed by the nonfederal organization. federal employees on leave without pay lwop. a federal employee on lwop',
5131:'is paid by the nonfederal organization to which he or she is assigned. the salary paid by the nonfederal organization',
5132:'may be more or less than the employees current federal salary. if the rate of pay of the nonfederal organization',
5133:'is less, then the federal agency may pay a supplemental salary to the employee. also under the ipa, an employee',
5134:'of a nonfederal organization may be assigned temporarily to a federal agency either 1 with a temporary federal appointment or',
5135:'2 on detail. nonfederal employees with temporary federal appointments. a nonfederal employee with a temporary federal appointment is paid by',
5136:'the federal agency to which he or she is assigned. however, he or she is eligible to enroll in the',
5137:'federal employees health benefits program only if the federal appointment results in the loss of coverage under the nonfederal health',
5138:'benefits system. he or she is not covered by any retirement system for federal employees or by the federal employees',
5139:'group life insurance program. page 28 of section 83 omb circular no. a–11 2019 section 83—object classification max schedule o',
5140:'nonfederal employees detailed to a federal position. a nonfederal employee who is detailed to a federal agency continues to receive',
5141:'pay, allowances, and benefits from the nonfederal organization to which he or she is employed. in some cases these costs',
5142:'may be reimbursed by the federal agency. in addition, if the nonfederal salary of the employee on detail is less',
5143:'than the minimum rate of pay for the federal position, the federal agency may supplement the salary to make up',
5144:'the difference. costsharing arrangements for ipa assignments are negotiated between the participating organizations. the federal agency may agree to pay',
5145:'all, some, or none of the costs associated with an assignment. these include basic pay, supplemental pay, fringe benefits, and',
5146:'travel and relocation expenses. because of these costsharing arrangements you should use the following table to classify these obligations. if',
5147:'the obligations are and if the employees is then classify in object class regular salaries and wages federal fulltime and',
5148:'on detail to a 11.1 fulltime permanent nonfederal organization federal but not fulltime and on 11.3 other than fulltime detail',
5149:'to a nonfederal organization permanent nonfederal with a temporary federal appointment. nonfederal on detail to a federal 25.1 advisory and',
5150:'assistance agency to provide consulting services services nonfederal on detail to a federal 11.8 special personal services agency to provide',
5151:'services other payments than consulting supplemental pay federal on lwop nonfederal on detail 11.8 special personal services payments cash incentive',
5152:'awards federal nonfederal with a temporary federal appointment note: you cannot give this type of award to a nonfederal employee',
5153:'who is detailed to a federal position. 11.5 other personnel compensation travel or relocation expenses see sections 83.5 and 83.9',
5154:'other expenses see section 83.5 83.16 how do i classify obligations for tricare benefits for uniformed service members? tricare is',
5155:'a regionally administered program which provides healthcare for uniform service members, retirees, survivors, and their families. this program combines healthcare',
5156:'resources of the air force, army, and navy while enhancing them with a variety of civilian healthcare professionals. the national',
5157:'defense authorization act replaces annual appropriations to the military personnel accounts of the department of defense dod with permanent, indefinite',
5158:'appropriations from the general fund of omb circular no. a–11 2019 page 29 of section 83 section 83—object classification max',
5159:'schedule o the treasury. the tricare accrual payments are made at the beginning of each year, instead of at the',
5160:'end of each month, and will be based on planned troop levels within the enacted dod budget, instead of on',
5161:'the actual number of military personnel at the end of each month. the funding is shown in separate accounts for',
5162:'the army, the navy, the marine corps, the air force, the army reserve, the navy reserve, the marine corps reserve,',
5163:'the air force reserve, the army national guard and the air force national guard. these accounts will, in turn, pay',
5164:'the accruals to the dod medicareeligible retiree health care fund. tricare benefits are earned by all current uniformed service members',
5165:'not just those in the dod. this means that accounts for the commissioned corps in the public health service in',
5166:'the department of health and human services, the united states coast guard in the department of homeland security, and the',
5167:'commissioned corps in the national oceanic and atmospheric administration in the department of commerce will also pay the accruals to',
5168:'the dod medicareeligible retiree health care fund. in turn, the dod medicareeligible retiree health care fund pays the health benefits',
5169:'for retired members of the uniformed service. if the obligations are then classify in object class the employing agency contributions',
5170:'by the department of defense dod, the department of health and human services, the department of homeland security, and the',
5171:'department of commerce to the special dod medicareeligible retiree health care fund to pay for future benefits earned by current',
5172:'uniformed service members. note: the corresponding receipts deposited in the special fund receipt account are permanently appropriated to the dod',
5173:'medicareeligible retiree health care fund expenditure account. 12.2 military personnel benefits the annual payment from the general treasury to finance',
5174:'the accrued unfunded liability of retired uniformed servicemembers. this is paid to the dod medicareeligible retiree health care fund. 13.0',
5175:'benefits for former personnel note: this applies to the payment to the dod medicareeligible retiree health care fund. direct payments',
5176:'for uniformed service retirees. note: this applies to the dod medicareeligible retiree health care fund account only.” 42.0 insurance, claims,',
5177:'and indemnities 83.17 how is object class information presented in max schedule o and the appendix? you must first enter',
5178:'all object class information in max schedule o in order to populate the appendix with object class data. the appendix',
5179:'presents object class information in tables called object class schedules, which display the object class codes, the object class titles,',
5180:'and the amounts of obligations in the past, current, and budget year. max schedule o. object class data are displayed',
5181:'in max on the basis of a 4–digit line number followed by a 2digit line serial number. the 4digit line',
5182:'number is made up of a prefix and a 3digit object class code. the prefix for direct obligations is 1xxx',
5183:'and for reimbursable obligations is 2xxx. see exhibit 83a for a list of the 3digit object class codes. page 30',
5184:'of section 83 omb circular no. a–11 2019 section 83—object classification max schedule o note: the 3digit object class code',
5185:'in max schedule o is the same 3digit object class code in the appendix, except that in the appendix there',
5186:'is a decimal before the last digit. see section 83.7 for the definitions of the object classes. appendix schedules. the',
5187:'object class schedules in the appendix present the 3digit object class codes and the object class titles. normally, the appendix',
5188:'will include a separate object class schedule for each p&f schedule that reports obligations see exhibits 83b. however, when all',
5189:'obligations in a p&f schedule are classified in a single object class, there will be no object class schedule in',
5190:'the appendix. instead, the code for the appropriate object class will be identified in the p&f schedule in parentheses at',
5191:'the end of the line for total new obligations, unexpired accounts. for example, if all obligations in a p&f are',
5192:'for grants, then object class 41.0 will be at the end of the stub entry on line 10.00 of the',
5193:'p&f. although there will be no object class schedule printed in the appendix, you must enter the data in max',
5194:'schedule o. normally, the appendix includes only one object class line for each object class code and uses the standard',
5195:'titles listed in section 83.7. the default 2digit line serial number is 01. however, you may insert additional object class',
5196:'lines in max and edit the standard titles. for example, to present employee travel separately from grantee travel in object',
5197:'class 21.0, travel and transportation of persons, you may insert another line in max schedule o, edit the standard titles,',
5198:'and distribute the obligations between the two lines. allocations between agencies. in some cases, funds appropriated to the president or',
5199:'to an agency are allocated to one or more agencies that help to carry out the program. obligations incurred under',
5200:'such allocations are included in the data for the account to which the appropriation was made in the allocating agency,',
5201:'that is, the parent account. the parent account must enter the data in max schedule o. the parent account may',
5202:'use additional object class lines as described above to separately present the parent and allocation account activity. 83.18 when i',
5203:'report data in max schedule o will it generate subtotals or totals? yes. max will generate subtotals for different types',
5204:'of obligations from the amounts that you entered, as follows: for reimbursable obligations lines 2xxx, max will automatically generate a',
5205:'subtotal line 2990 when you enter at least one amount on lines 2xxx. for direct obligations lines 1xxx, max will',
5206:'automatically generate a subtotal line 1990 when you enter more than one amount on lines 1xxx max will generate total',
5207:'new obligations, unexpired accounts on line 9999, when you enter more than one amount above this line. omb circular no.',
5208:'a–11 2019 page 31 of section 83 exhibit 83a object classification max schedule o summary ofobjectclasscodesandstandardtitlesmax scheduleo 3digit object class',
5209:'code standard titles x111 x113 x115 x116 x117 x118 x 119 per sonnel compensation and benefits personnel compensation fulltime permanent',
5210:'other than fulltime permanent other personnel compensation military personnel basic allowance for housing military personnel special personal services payments t',
5211:'otal per sonnel compensation x121 x122 x130 civilian personnel benefits military personnel benefits benefits for former personnel x210 x220 contr',
5212:'actual services and supplies travel and transportation of persons transportation of things x231 x232 x233 rent, communications, and utilities rental',
5213:'payments to gsa rental payments to others communications, utilities, and miscellaneous charges x240 printing and reproduction x251 x252 x253 x254',
5214:'x255 x256 x257 x258 other contractual services advisory and assistance services other services from nonfederal sources other goods and services',
5215:'from federal sources operation and maintenance of facilities research and development contracts medical care operation and maintenance of equipment subsistence',
5216:'and support of persons x260 supplies and materials x310 x320 x330 acquisition of assets equipment land and structures investments and',
5217:'loans x410 x420 x430 x440 gr ants and fixed charges grants, subsidies, and contributions insurance claims and indemnities interest and',
5218:'dividends refunds x910 x920 x940 x 990 9995 9999 other unvouchered undistributed financial transfers subtotal, obligations adjustment for rounding t',
5219:'otal new obligations, unexpired accounts automatically calculated by max prefix typeof obligation 1xxx parent account—direct 2xxx parent account—reimbursable 4digit object',
5220:'classline number in max schedule o. page 32 of section 83 omb circular no. a–11 2019 object classification max schedule',
5221:'o exhibit 83b object classification presentation in the appendix identification code 099265001301 py act. cy est. by est. direct obligations:',
5222:'personnel compensation: 11.1 113 112 115 11.3 3 3 3 11.5 3 3 3 11.8 1 1 1 11.9 120',
5223:'119 122 12.1 24 24 25 23.1 23 23 24 25.4 4 4 4 25.4 1 1 1 25.7 1',
5224:'1 1 99.2 ……. 4 4 99.0 211 208 209 99.0 26 27 28 99.5 1 2 2 99.9 238',
5225:'237 239 direct obligations reimbursable obligations adjustment for rounding total new obligations, unexpired accounts rental payments to gsa operation and',
5226:'maintenance of facilities program 1 operation and maintenance of facilities program 2 operation and maintenance of equipment undistributed fulltime permanent',
5227:'other than fulltime permanent other personnel compenstation special personal services payments total personnel compensation civilian personnel benefits office of the',
5228:'secretary salaries and expenses object classification in millions of dollars department of governm ent use to show paymentsthat do notrepresent',
5229:'salaries orwages paid directlyto federal employeessection 83.5. thereimbursable subtotal line will always appear whenever more thanonecategory e.g., direct, reimbursable, allocation,',
5230:'etc. isreported and whenever anyreimbursable obligations are reported in nonrevolving fund accounts. total new obligations and subtotals for direct and',
5231:'reimbursable obligations will agreewith thecorresponding amounts on theprogram and financing schedule. if total obligations do not match thesum of theobject',
5232:'class detail amounts dueto rounding, report theadjustment using object class99.5 adjustments for rounding. additional detail lines can be usedto break',
5233:'out object classobligations e.g., different programs, allocation account obligations. line stubs can be altered. omb circular no. a–11 2019 page',
5234:'33 of section 83 section 84—character classification schedule c section 84—character classification schedule c table of contents 84.1 what is',
5235:'the purpose of the character classification system? 84.2 what are the different character classifications and how are they used? 84.3',
5236:'what do i need to know about reporting the data and relationships with other data requirements? 84.4 how do i',
5237:'report character classification in max? ex–84 summary of character classification codes schedule c summary of changes provides new guidance on',
5238:'reporting character classification in trust funds section 84.3. provides new guidance on reporting historical character classification data when a correction',
5239:'is made section 84.3. 84.1 what is the purpose of the character classification system? character classification is used to distinguish',
5240:'between funding for investment and noninvestment activities in the budget and also to distinguish funding for grantsinaid from funding for',
5241:'direct federal programs. character classification is used to capture gross spending on these activities even when they are financed by',
5242:'offsetting collections within an account. character classification is recorded in schedule c of max a11 data entry max. see exhibit',
5243:'84 for a summary of character classification line numbers in schedule c and see section 79 for more information about',
5244:'max generally. the data entered in schedule c are used in the production of tables for the historical tables volume',
5245:'of the budget as well as special analysis in the budget. 84.2 what are the different character classifications and how',
5246:'are they used? investment activities in schedule c are coded as construction and rehabilitation lines 13111314; major equipment lines 13211324;',
5247:'commodity inventories line 1330; purchases and sales of land and structures for federal use line 1340; other physical assets lines',
5248:'13511352; conduct of research and development lines 14111432; and conduct of education and training lines 15111512. noninvestment activities are coded',
5249:'as grants, other than shared revenues line 2001; grants, shared revenues line 2003; and direct federal programs line 2004. in',
5250:'every classification series, grants are coded on odd numbered lines while direct federal programs are coded on even numbered lines.',
5251:'see section 84.4 for detailed descriptions of all of the line numbers that you must use to report character classification.',
5252:'a federal investment character class codes 1xxx federal investment is spending for programs and activities that will yield benefits largely',
5253:'in the future. omb circular no. a–11 2019 page 1 of section 84 section 84—character classification schedule c b physical',
5254:'assets character class codes 13xx physical assets are land, structures, equipment, and intellectual property e.g., software or applications that have',
5255:'an estimated useful life of two years or more; or commodity inventories. this character class code is used to enter',
5256:'amounts for the purchase, construction, manufacture, rehabilitation, or major improvement of physical assets regardless of whether the assets are owned',
5257:'or operated by the federal government, states, municipalities, or private individuals. the cost of the asset includes both its purchase',
5258:'price and all other costs incurred to bring it to a form and location for its intended use. within this',
5259:'character class code, agencies are also required to identify spending for research and development r&d facilities and major equipment. for',
5260:'reporting construction and rehabilitation, r&d facilities lines 1311 and 1312, include the following: construction of facilities that are necessary for',
5261:'the execution of an r&d program. this may include land, major fixed equipment, and supporting infrastructure such as a sewer',
5262:'line, or housing at a remote location. many laboratory buildings will include a mixture of r&d facilities and office space.',
5263:'the fraction of the building directly related to the conduct of r&d may be calculated as a percentage of the',
5264:'buildings total square footage. exclude: construction of other facilities, such as office space which should be reported in the other',
5265:'construction and rehabilitation category on line 1313 or 1314. major movable r&d equipment. for reporting major equipment, r&d equipment lines',
5266:'1321 and 1322, include the following: acquisition, design, or production of major movable equipment, such as mass spectrometers, research vessels,',
5267:'dna sequencers, and other movable major instruments for use in r&d activities. programs of $1 million or more that are',
5268:'devoted to the purchase or construction of r&d major equipment see section 84.3a. exclude: minor equipment purchases, such as personal',
5269:'computers, standard microscopes, and simple spectrometers. for reporting other major equipment nonr&d, lines 1323 and 1324, include the following: acquisition,',
5270:'design, integration, recapitalization, improvement or production of major movable equipment, not used for r&d activities. user demonstrations where the cost',
5271:'and benefits of a system are being validated for a specific use case. preproduction development, which is defined as nonexperimental',
5272:'work on a product or system before it goes into full production. for reporting other physical assets lines 1351 and',
5273:'1352, include the following: amounts for all physical assets not captured under another category, such as conservation, reforestation, and range',
5274:'improvements; grants to state or local governments for the purchase of land or structures; and amounts for certain privately held',
5275:'assets, including improvements to private farms, land, and sales of such land and structures. page 2 of section 84 omb',
5276:'circular no. a–11 2019 section 84—character classification schedule c offsetting receipts collected from the sale of physical assets not used',
5277:'by the federal government. exclude: the operation and maintenance of land and structures. c conduct of research and development character',
5278:'class codes 14xx research and experimental development activities are defined as creative and systematic work undertaken in order to increase',
5279:'the stock of knowledge—including knowledge of people, culture, and society—and to devise new applications using available knowledge. for reporting r&d',
5280:'activities, include the following: administrative expenses for r&d, such as the operating costs of research facilities and equipment and other',
5281:'overhead costs. exclude: investments in physical assets such as major equipment and facilities that support r&d programs. these investments should',
5282:'generally be reported under physical assets 13xx, discussed above. routine product testing, quality control, collection of generalpurpose statistics, routine monitoring,',
5283:'and evaluation of an operational program when that program is not r&d. spending of this type should generally be reported',
5284:'as noninvestment activities 2xxx. training of scientific and technical personnel should be reported as conduct of education and training 15xx.',
5285:'however, if an activity includes a mixture of r&d objectives as well as the education of graduate students, agencies should',
5286:'report under the lowest relevant line number in the 14xx series see section 84.3a. additional discussion and examples of activities',
5287:'to include or exclude are available in the r&d reporting community of practice page in the max community. agencies should',
5288:'use these character classifications to identify three different types of r&d: 1. basic research character class codes 141x. experimental or',
5289:'theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts. basic research may',
5290:'include activities with broad or general applications in mind, such as the study of how plant genomes change, but should',
5291:'exclude research directed towards a specific application or requirement, such as the optimization of the genome of a specific crop',
5292:'species. 2. applied research character class codes 142x. original investigation undertaken in order to acquire new knowledge. applied research is,',
5293:'however, directed primarily towards a specific practical aim or objective. 3. experimental development character class codes 143x. creative and systematic',
5294:'work, drawing on knowledge gained from research and practical experience, which is directed at producing new products or processes or',
5295:'improving existing products or processes. like research, experimental development will result in gaining additional knowledge. for reporting experimental development activities,',
5296:'include the following: the production of materials, devices, and systems or methods, including the design, construction and testing of experimental',
5297:'prototypes. omb circular no. a–11 2019 page 3 of section 84 section 84—character classification schedule c technology demonstrations, in cases',
5298:'where a system or component is being demonstrated at scale for the first time, and it is realistic to expect',
5299:'additional refinements to the design feedback r&d following the demonstration. however, not all activities that are identified as technology demonstrations',
5300:'are r&d. exclude: user demonstrations where the cost and benefits of a system are being validated for a specific use',
5301:'case. this includes lowrate initial production activities. preproduction development, which is defined as nonexperimental work on a product or system',
5302:'before it goes into full production, including activities such as tooling, and development of production facilities. for example, exclude activities',
5303:'and programs that are categorized as operational systems development in the department of defenses budget activity structure. activities and programs',
5304:'of this type should generally be reported as investments in other major equipment 1323 or 1324. d conduct of education',
5305:'and training character class codes 15xx conduct of education and training includes veterans education and training; operating assistance for elementary,',
5306:'secondary, vocational, adult, and higher education; agricultural extension services; and income support activities directly contingent upon participating in such programs.',
5307:'this character classification excludes training of military personnel or other persons in government service. e grants to state and local',
5308:'governments, also known as grantsinaid character class codes xxx1 or xxx3 for preparing character classification data, state or local governments',
5309:'include the following: the 50 states and the district of columbia. cities, counties, townships, municipalities, school districts, special districts, and',
5310:'other local governmental units, as defined by the bureau of the census. puerto rico, the virgin islands, and other u.s.',
5311:'territories. the federated states of micronesia, marshall islands, and palau, if the payments are in an account that has grants',
5312:'to other state or local governments. indian tribal governments when: the legislation authorizing the payment includes such entities within the',
5313:'definition of eligible state or local units. the tribal government acts as a nonprofit agency operating under state or local',
5314:'auspices. quasipublic nonprofit entities, such as community action agencies, when the boards of such entities must either be elected in',
5315:'state or local elections, or must include significant representation of state or locally elected officials. report budget authority and outlays',
5316:'as grants to state and local governments if the federal governments resources support state or local programs of government operations',
5317:'or provision of services to the public. for reporting character classification data for grants, include the following: page 4 of',
5318:'section 84 omb circular no. a–11 2019 section 84—character classification schedule c direct cash grants to state or local governmental',
5319:'units, to other public bodies established under state or local law, or to their designee. payments for grantsinkind, such as',
5320:'purchases of commodities distributed to state or local governmental institutions e.g., school lunch programs. payments to nongovernmental entities when such',
5321:'payments result in cash or inkind services or products that are passed on to state or local governments, for example,',
5322:'payments to the corporation for public broadcasting, or to the american printing house for the blind. payments to regional commissions',
5323:'and organizations that are redistributed at the state or local level to provide public services. payments to state and local',
5324:'governments for research and development that is an integral part of the state and local governments provision of services to',
5325:'the general public e.g., research on crime control financed from law enforcement assistance grants, or on mental health associated with',
5326:'the provision of mental rehabilitation services; see discussion below for exclusions related to research and development and payments for services',
5327:'rendered. direct loan or loan guarantee subsidies to state or local governments. shared revenues. these include payments to state or',
5328:'local governments that are computed as a percentage of the proceeds from the sale of certain federal property, products, or',
5329:'services e.g., payments from receipts of oregon and california grant lands. tax or other collections by the federal government that',
5330:'are passed on to state or local governments e.g., internal revenue collections for puerto rico are also included. exclude the',
5331:'following: federal administrative expenses associated with grant programs. grants directly to profitmaking institutions, individuals, and nonprofit institutions not covered above,',
5332:'for example, payments to job corps centers and trainees. payments for research and development not directly related to the provision',
5333:'of services to the general public, for example, basic research awarded via competitive grants. payments for services rendered, for example,',
5334:'utility services, training programs and expenses for federal employees, research and development for federal purposes conducted under contracts, grants, or',
5335:'agreements by such agencies as the national institutes of health nih, the national science foundation nsf, the department of energy',
5336:'doe, the national aeronautics and space administration nasa, and the department of defense dod. federal grants to cover administrative expenses',
5337:'for regional bodies and other funds not redistributed to the states or their subordinate jurisdictions e.g., the administrative expenses of',
5338:'the appalachian regional commission. f direct federal programs character class codes xxx0, xxx2, or xxx4 federal programs that are not',
5339:'classified as grants to state and local governments will be classified as direct federal programs. direct federal programs include both',
5340:'programs operated directly by federal employees omb circular no. a–11 2019 page 5 of section 84 section 84—character classification schedule',
5341:'c and programs operated through contract or by grants to nonfederal entities not included in the definition of state and',
5342:'local governments under e. 84.3 what do i need to know about reporting the data and relationships with other data',
5343:'requirements? a general requirements if an account has only one character class code, max will automatically generate the amounts for',
5344:'schedule c. omb does not control centrally the addition or deletion of character classification codes of expenditure accounts. if the',
5345:'nature of an account changes or otherwise requires the use of different character classes, you may add or delete the',
5346:'appropriate code and enter gross budget authority and outlays in max in that code without advance approval from omb. report',
5347:'gross budget authority and gross outlays on character classification lines 13112003. use line 2004 to capture noninvestment and nongrant amounts,',
5348:'as well as noninvestment offsetting collections, and balance the totals for schedule c with net ba and outlay amounts in',
5349:'schedule x. report rescissions on the same line as the original funding. for example, if funding appropriated for the construction',
5350:'of a new federal facility is rescinded, the funding and the rescission should be recorded on line 1314. budget authority',
5351:'and outlay totals for each subfunction must be consistent across all schedules and transmits. if an account has multiple subfunctions,',
5352:'report budget authority and outlays by subfunction. see section 81 for more information on entering estimates of budget authority, outlays,',
5353:'and receipts. character classifications should be used consistently across all transmits, but can change to properly reflect program proposals e.g.,',
5354:'an account with investment funding on line 1512 under current law, could also have a mandatory proposal for a new',
5355:'grant on line 1511 in a transmit 4. if a transaction fits into more than one classification, report it in',
5356:'the classification category with the lowest numerical character classification code. for example, record amounts for construction of research and development',
5357:'facilities in the appropriate 13xx grouping, not in the 14xx grouping. if an account contains activities that fall under two',
5358:'or more character classifications, omit any classification involving less than $1 million in each of the three fiscal years py,',
5359:'cy, and by, and include the amounts in the next largest classification in that particular account. when entering a new',
5360:'grant line an odd numbered line in schedule c, the correct budget enforcement act bea category i.e. discretionary or mandatory',
5361:'for those amounts should be selected. the bea category for amounts on nongrant lines is not recorded in schedule c.',
5362:'in some cases, grants to state and local governments allow the recipient jurisdiction the option of using funds for current',
5363:'or investmenttype purposes, such as in community development block programs. in such instances, record all of the budget authority and',
5364:'outlays for grants in the category where the majority of the funds are anticipated to be used. page 6 of',
5365:'section 84 omb circular no. a–11 2019 section 84—character classification schedule c avoid double counting. if an appropriation is made',
5366:'to a federal fund and transferred to a trust fund, only code the funding as investment once in the account',
5367:'that makes the investment usually the trust fund. see also c below. if a correction in the max a11 database',
5368:'to the character classification of current or prior year funding is necessary, it is required that the agency also provide',
5369:'corrected historical amounts for years prior to the current budget exercise’s py. b reporting offsetting collections expenditure accounts in almost',
5370:'all cases, offsetting collections in the account should be included in character class direct federal programs, noninvestment as part of',
5371:'a net total on line 2004. an exception would be offsetting collections from the sale of physical assets e.g. land,',
5372:'structures, equipment, or commodities, which should be reported as negative amounts in the correct physical asset character class code. the',
5373:'gross budget authority and outlays for investments and grants should be identified first and classified with the appropriate character class',
5374:'code i.e., character class codes 1xxx, 2001, or 2003. for the remaining spending and offsetting collections, use character class code',
5375:'2004 as a residual balancing entry to ensure that the sum of entries in schedule c add to total net',
5376:'budget authority and outlays in schedule a by subfunction. this means that, in appropriate cases, character class code 2004 amounts',
5377:'may be negative. as an example, consider an account with gross ba and outlays of $100 million that receives $20',
5378:'million in offsetting collections from the public and spends all of it. if $70 million of the funds in the',
5379:'account are for the construction of a nonr&d federal facility character class code 1314 and $30 million for direct federal',
5380:'noninvestment activities character class code 2004, then schedule c would show $70 million in gross ba and outlays on line',
5381:'1314, and character class code 2004 would show a net $10 million. the net $10 million can be thought of',
5382:'two ways: as a residual balancing entry to ensure that total net outlays in schedule c equal total net outlays',
5383:'in schedule x in this case $80 million, or as the sum of $30 million for direct federal noninvestment spending,',
5384:'and $20 million for collections from the public. the sum of all character class codes would add to net outlays',
5385:'and, in this example, would be $80 million. c classifying activities financed by offsetting collections from federal sources if grants',
5386:'to state or local governments or investments are financed by payments from one federal account to a second federal account',
5387:'i.e., offsetting collections from federal sources, you must ensure that the amounts are recorded as grants or investments only once',
5388:'i.e., ensure that they are not doublecounted. in general, the amounts should be recorded as follows: for all grants to',
5389:'state or local governments, record the grants in the second account i.e., the account that actually makes the payment to',
5390:'the state or local government. record the payment from the first account to the second account as direct federal spending.',
5391:'for direct federal investment which includes all investments except those through grants to state or local governments, record the investment',
5392:'in the account that is primarily responsible for funding the investment. note that grants to research institutions are classified as',
5393:'direct federal investment, not as grants to state or local governments. this is usually the initial account. for example, if',
5394:'the environmental protection agency epa provides funds to the national science foundation nsf for research, record the r&d in the',
5395:'epa account that funds the research, not in nsf. in this example, the nsf spending should be coded as noninvestment',
5396:'spending line 2004 rather than as spending for research. however, in certain cases, primary responsibility might occur in the second',
5397:'account. for example, regarding rental payments to the gsa federal buildings fund, some of the rental receipts may ultimately be',
5398:'used for construction by gsa. in these situations, the investment omb circular no. a–11 2019 page 7 of section 84',
5399:'section 84—character classification schedule c should be recorded in the second account because primary responsibility for the investment would be',
5400:'in that account. d reporting offsetting receipts receipt accounts you must also report offsetting receipts for py through by by',
5401:'character class in schedules k baseline and r policy. classify offsetting receipts in receipt accounts as federal investment to report:',
5402:'proceeds from the sale of physical assets e.g., land, structures, equipment, or commodities in the corresponding physical asset character classes;',
5403:'and credit reform offsetting receipts for downward reestimates and negative subsidies for investmentrelated credit programs i.e., for physical assets or',
5404:'for the conduct of education and training on the appropriate investment line number i.e., 13xx or 1512. omb controls the',
5405:'character classification of offsetting receipts centrally. when setting up a new receipt account, discuss the usage of a character classification',
5406:'with your omb representative. and to change the classification, you must get approval before you can enter data under a',
5407:'different code. see section 79.4 for proposing changes to budget account classifications. for general guidance on reporting collections deposited in',
5408:'offsetting receipt accounts in schedules k and r use the instructions in section 81.3b. e credit programs for credit program',
5409:'accounts, classify subsidies and subsidy reestimates for direct loans and loan guarantees and their administrative expenses according to the purpose',
5410:'of the program in schedule c and on the appropriate character class line. for example, credit subsidies for construction should',
5411:'be in the character class for construction and rehabilitation 131x, and credit subsidies for the conduct of education should be',
5412:'in the character class for the conduct of education and training 15xx. classify direct loans and loan guarantees to state',
5413:'or local governments on a grant line. do not report character class for credit financing accounts. f outyear projections agencies',
5414:'should enter character class data in the max budget data system for py through by. max will automatically generate outyear',
5415:'projections of grant outlays through by+9 based on inyear data. other entries will be shown through by only. for the',
5416:'projection of grant outlays max will assume, using an algorithm, that the percentage of grant outlays estimated for the outyears',
5417:'is the same as that reported in the by. for example, if 18 percent of outlays in the account are',
5418:'on line 1511–02 grant outlays for education and training in by, then 18 percent of net outlays will be estimated',
5419:'on line 1511–02 for each outyear. agencies may view these outyear projections onscreen. if projections do not accurately reflect outyear',
5420:'policy, contact your omb representative to request permission to override the projections in max. g relationships with other data requirements',
5421:'you should be able to reconcile information reported in this schedule for the conduct of r&d with information reported in',
5422:'the national science foundations survey of federal funds for r&d see description of line 14xx, and with information provided in',
5423:'the supplemental r&d data request described in h below. r&d spending reported in schedule c should also be consistent with',
5424:'financial reporting on page 8 of section 84 omb circular no. a–11 2019 section 84—character classification schedule c r&d, as',
5425:'required by a136 section ii.4.10 and the statement of federal financial accounting standards 8, chapter 7. you should also be',
5426:'able to reconcile the total reported in this schedule for the construction of r&d facilities 1311 or 1312 and major',
5427:'movable r&d equipment 1321 or 1322 with information reported in the national science foundations survey of federal funds for r&d',
5428:'as r&d plant. h additional research and development reporting requirements crosscutting r&d data for specific topics, such as climate change',
5429:'research, and nanotechnology r&d, will be requested in order to meet congressional reporting requirements. these data are collected outside of',
5430:'max a11 in an online max collect tool see section 25.5. annual reports that complement the budget data are issued',
5431:'by components of the national science and technology council. detailed instructions and definitions will be distributed by omb through a',
5432:'budget data request. 84.4 how do i report character classification in max? in schedules c, k, and r, character class',
5433:'data are identified by a line number that consists of a fourdigit number and a twodigit suffix xxxx–xx. the line',
5434:'number identifies data as investment or noninvestment, and as grants or direct federal programs. character class line numbers include the',
5435:'following: investment activities: lines 13xx, physical assets. lines 14xx, research and development r&d. lines 15xx, education and training. noninvestment activities:',
5436:'lines 2xxx. classify all investment activities in the 1xxx series and all noninvestment activities in the 2xxx series. the twodigit',
5437:'suffix differentiates among budget authority, outlays, and offsetting receipts, as follows: 01—budget authority 02—outlays 03—offsetting receipts use the guidance in',
5438:'section 84.2 to ensure that data are reported in the correct categories. only some of the following codes apply to',
5439:'offsetting receipts; they are specifically noted below with an asterisk . all of the line numbers apply to budget authority',
5440:'and outlays. for grants to state and local governments lines odd numbered lines make sure to select the appropriate bea',
5441:'category when entering a new line. use guidance in section 79.4c to assist. for nongrants lines max a11 does not',
5442:'code amounts by bea category. also for grants to state and local governments, max a11 will automatically calculate outlays in',
5443:'the outyears. no outyear data is stored in max a11 for direct federal investment lines. you can see the previous',
5444:'years character class data under historical reports on the budget season reports page. omb circular no. a–11 2019 page 9',
5445:'of section 84 section 84—character classification schedule c the following table lists the line numbers used to report character classification',
5446:'and provides a description of each line. see exhibit 84 for a summary of the coding structure. entry description 1xxx',
5447:'investment activities budget authority, outlays, or offsetting receipts for programs that yield benefits largely in the future. 13xx physical assets:',
5448:'amounts for the purchase, construction, manufacture, rehabilitation, or major improvement of physical assets regardless of whether the assets are owned',
5449:'or operated by the federal government, states, municipalities, or private individuals. physical assets are land, structures, equipment, and intellectual property',
5450:'e.g., software or applications that have an estimated useful life of two years or more; and commodity inventories. the cost',
5451:'of the asset includes both its purchase price and all other costs incurred to bring it to a form and',
5452:'location suitable for its use. 131x construction and rehabilitation: amounts for construction and rehabilitation, including both grants and direct federal',
5453:'programs. construction and rehabilitation means the design and production of fixed works and structures or substantial alterations to such structures',
5454:'or land. includes new works and major additions, alterations, improvements to and replacements of existing works. excludes preliminary surveys, maintenance,',
5455:'repair, administration of such facilities and other federal operating expenses. research and development facilities: amounts for the construction and rehabilitation',
5456:'of r&d facilities see section 84.2e and 84.2f for 1311–xx grants to state and local governments further information. 1312–xx direct',
5457:'federal programs other construction and rehabilitation: amounts for all other construction and rehabilitation. 1313–xx grants to state and local governments',
5458:'1314–xx direct federal programs 132x major equipment: amounts for identifiable items of major equipment, including information technology see section 55,',
5459:'vehicles, ships, machine tools, aircraft, tanks, satellites and other physical assets in space, and nuclear weapons. excludes routine purchases of',
5460:'ordinary office equipment or furniture and fixtures. however, where there are major programs for acquisition of equipment, such as ammunition',
5461:'and missiles, includes all equipment purchases. research and development equipment: 1321–xx grants to state and local governments 1322–xx direct federal',
5462:'programs other major equipment: 1323–xx grants to state and local governments 1324–xx direct federal programs page 10 of section 84',
5463:'amounts for major moveable equipment for research and development. see section 84.2e and 84.2f for further information. amounts for all',
5464:'other major equipment, including preproduction development. omb circular no. a–11 2019 section 84—character classification schedule c entry description commodity inventories:',
5465:'1330–xx direct federal programs amounts for federallyowned commodities held for resale or in stockpiles. proceeds from the sale of commodities',
5466:'offsetting receipts collected from the sale of federally owned commodities that were previously purchased by the government or from reduction',
5467:'in stockpiles. purchases and sales of land and structures for federal use: 1340–xx direct federal programs amounts for purchase, including',
5468:'leasepurchases, of land and structures for use by the federal government and sales of such land and structures. includes office',
5469:'buildings and park and forest lands. does not include land or structures acquired as temporary inventory, such as collateral on',
5470:'defaulted loans. receipts from sales of property or assets offsetting receipts collected from sales of federallyowned property or assets used',
5471:'by the federal government. includes office buildings and park and forest lands. other physical assets: 1351–xx grants to state and',
5472:'local governments 1352–xx direct federal programs receipts from sales of other physical assets amounts for all physical assets not captured',
5473:'under another category, such as conservation, reforestation and range improvements; grants to state or local governments for the purchase of',
5474:'land or structures; and amounts for certain privatelyheld assets, including improvements to private farms, and sales of such land and',
5475:'structures. does not include operation and maintenance of land and structures. offsetting receipts collected from the sale of physical assets',
5476:'not used by the federal government. 14xx conduct of research and development research and experimental development r&d r&d: activities are',
5477:'defined as creative and systematic work undertaken in order to increase the stock of knowledge—including knowledge of people, culture, and',
5478:'society—and to devise new applications using available knowledge see section 84.2c for further information. basic research: 1411–xx grants to state',
5479:'and local governments 1412–xx direct federal programs basic research is defined as experimental or theoretical work undertaken primarily to acquire',
5480:'new knowledge of the underlying foundations of phenomena and observable facts. basic research may include activities with broad or general',
5481:'applications in mind, but should exclude research directed towards a specific application or requirement. . applied research: applied research is',
5482:'defined as original investigation undertaken in order to acquire new knowledge. applied 1421–xx grants to state and local governments research',
5483:'is, however, directed primarily towards a 1422–xx direct federal programs specific practical aim or objective. experimental development: experimental development is',
5484:'defined as creative and systematic work, drawing on knowledge gained from 1431–xx grants to state and local governments research and',
5485:'practical experience, which is directed at 1432–xx direct federal programs producing new products or processes or improving existing products or',
5486:'processes. like research, omb circular no. a–11 2019 page 11 of section 84 section 84—character classification schedule c entry description',
5487:'experimental development will result in gaining additional knowledge. 15xx conduct of education and training: amounts for programs whose primary purpose',
5488:'is education, training, and vocational rehabilitation. 1511–xx grants to state and local governments includes veterans education and training; operating 1512–xx',
5489:'direct federal programs assistance for elementary, secondary, vocational, adult, and higher education; agricultural extension services; and income support activities directly',
5490:'contingent upon participating in such programs. excludes training of military personnel or other persons in government service. also excludes amounts',
5491:'for physical assets, which are classified in 13xx, and amounts for the conduct of research and development, which are classified',
5492:'in 14xx. receipts from education and training offsetting receipts for negative subsidies, and downward reestimates of loan subsidies that are',
5493:'associated with the conduct of education and training. 2xxx non–investment activities amounts that are not classified as investment activities. grants',
5494:'to state and local governments: grant amounts that are not classified as investment activities. 2001–xx other than shared revenues 2003–xx',
5495:'shared revenues 2004–xx direct federal programs amounts for all other noninvestment activities, including offsetting collections see section 84.3b for exceptions.',
5496:'this is a residual balancing entry to ensure that the sum of all items in schedule c equals total budget',
5497:'authority and outlays net of offsetting collections. includes transactions related to credit liquidating accounts. all other offsetting receipts offsetting receipts',
5498:'collected and deposited in receipt accounts that are not otherwise classified. page 12 of section 84 omb circular no. a–11',
5499:'2019 character classification schedule c exhibit 84 summaryofcharacter classificationcodesschedule c physical assets: construction and rehabilitation: 1311xx1 research and development facilities:',
5500:'grants 1312xx research and development facilities: direct federal programs 1313xx1 other construction and rehabilitation: grants 1314xx other construction and rehabilitation:',
5501:'direct federal program major equipment: 1321xx1 research and development equipment: grants 1322xx research and development equipment: direct federal programs 1323xx1',
5502:'other major equipment: grants 1324xx other major equipment: direct federal programs 1330xx commodity inventories: direct federal programs 1340xx purchases and',
5503:'sales of land and structures for federal use: direct federal programs 1351xx1 other physical assets: grants 1352xx other physical assets:',
5504:'direct federal programs conduct of research and development: 1411xx1 basic research: grants 1412xx basic research: direct federal programs 1421xx1 applied',
5505:'research: grants 1422xx applied research: direct federal programs 1431xx1 experimental development: grants 1432xx experimental development: direct federal programs conduct of',
5506:'education and training: 1511xx1 grants 1512xx direct federal programs 2001xx1 grantsother than shared revenues 2003xx1 grantsshared revenues 2004xx direct federal',
5507:'programs residual investm ent activities noninvestm ent activities standard titles prefix 4 digit totalsfor budget authority and outlaysreported in schedule',
5508:'cmust equal thosereported in schedulea net of offsetting collections. 1 you must report budgetauthority and outlaysfor grantsby bea subcategory e.g.',
5509:'discretionary or mandatory. 2 digit suffix: xxxx01 budget authority xxxx02 outlays xxxx03 offsetting receipts schedulecs 6 digit line numbersare comprised',
5510:'of a 4 digit prefix and a 2 digit suffix. the ten shaded categories should add to the agencys r&',
5511:'d total. omb circular no. a–11 2019 page 13 of section 84 section 85—estimating employment levels and the employment summary',
5512:'schedule q section 85—estimating employment levels and the employment summary schedule q table of contents 85.1 how should my agencys',
5513:'budget address workforce planning and restructuring? 85.2 what terms do i need to know? 85.3 what should be the basis',
5514:'for my personnel estimates? 85.4 what is the requirement for reporting civilian fte data in the budget? 85.5 what do',
5515:'i need to know about fte budgeted levels? 85.6 what do i need to know about the employment summary schedule',
5516:'q? 85.7 are allocation and reimbursable fte presented differently in the budget? 85.8 how do agencies check fte totals in',
5517:'the budget? 85.9 how do i account for active duty military personnel in the budget? 85.10 are there other places',
5518:'in a–11 where i can find related guidance? summary of changes explains methods to determine fte employment estimates section 85.5.',
5519:'85.1 how should my agencys budget address workforce planning and restructuring? your budget submission must identify the human capital management',
5520:'and development objectives, key activities, and associated resources that are needed to support agency accomplishment of programmatic goals. furthermore, your',
5521:'budget submission should describe the specific activities and/or actions planned to meet the standards for success under human capital initiatives,',
5522:'the associated resources, the expected outcomes, and how performance will be measured. for example, you should: identify the organizational changes',
5523:'you are proposing to: reduce the number of managers, reduce organizational layers, and reduce the time it takes to make',
5524:'decisions. increase the span of control and redirect positions within the agency to ensure that the largest number of employees',
5525:'possible are in direct service delivery positions and retrain and/or redeploy employees as part of restructuring efforts to make the',
5526:'organization more citizencentered. identify the training, development, leadership development, and staffing actions you propose to take to: ensure continuity of',
5527:'leadership. ensure that leaders and managers effectively manage people. sustain a learning environment that drives continuous improvement in performance. prepare',
5528:'for and respond to changes driven by egovernment. omb circular no. a–11 2019 page 1 of section 85 section 85—estimating',
5529:'employment levels and the employment summary schedule q present agency competency and skill needs or gaps you identify as part',
5530:'of your workforce planning effort and how you plan to address those needs through recruitment, development, and related strategies. 85.2',
5531:'what terms do i need to know? employee, as defined in 5 u.s.c. 2105, means an officer or individual who',
5532:'is appointed under a delegated authority, is engaged in the performance of a federal function, and is subject to the',
5533:'supervision of an officer or employee of the federal government. fulltime equivalent fte employment means the total number of regular',
5534:'straighttime hours worked i.e., not including overtime or holiday hours worked by employees divided by the number of compensable hours',
5535:'applicable to each fiscal year. annual leave, sick leave, compensatory time off and other approved leave categories are considered hours',
5536:'worked for purposes of defining fulltime equivalent employment that is reported in the employment summary see section 85.6. a list',
5537:'of compensable days with associated hours is provided in section 85.5c. 85.3 what should be the basis for my personnel',
5538:'estimates? 1 staffing requirements. base estimates for staffing requirements on the assumption that improvements in skills, organization, procedures, and supervision',
5539:'will produce a steady increase in productivity. personnel should be reassigned, to the maximum extent, to meet new program requirements.',
5540:'use personnel currently funded to the maximum extent in staffing new programs and expansions of existing programs. these actions should',
5541:'be part of your agencys overall human capital strategy, and reflected in the integrated performance plan see section 220. reductions',
5542:'generally should be planned where the workload is stable. where information technology systems are installed or enhanced, gains in productivity',
5543:'should result in lower personnel requirements after the first year. you should be prepared to explain the assumptions underlying staffing',
5544:'requirement adjustment upon request. where appropriate, use calculations converting workload to required personnel that include an estimate of available workhours',
5545:'per employee. you should exclude annual leave, sick leave, administrative leave, training, and other nonwork time from these calculations. base',
5546:'estimates of available time on current data, reflect steps taken to improve the ratio of available time to total time,',
5547:'and recognize differences in available time by organization, location, or activity. base exclusions for annual and sick leave on current',
5548:'experience of actual leave taken rather than leave earned. employment levels should reflect budget proposals and assumptions with regard to',
5549:'workload, efficiency, proposed legislation, interagency reimbursable arrangements, and other special staffing methods. employment intended for proposed legislation, or for carrying',
5550:'out proposed supplemental appropriations, cannot begin until the additional funds become available by congressional action. employment proposed for activation of',
5551:'new facilities or startup of new programs cannot begin until the new activity begins. employment under estimated reimbursable arrangements also',
5552:'cannot begin until such arrangements have been negotiated and justified. 2 personnel resources. base estimates of personnel resources on the',
5553:'total number of regularly scheduled straighttime hours worked or to be worked in the fiscal year see section 85.5c. note',
5554:'that, although budgetary resources must be sufficient to cover any extra compensable days in a fiscal year, some of the',
5555:'corresponding outlays may not occur until the following year. 3 requirement for fte data. wherever entries in schedules or materials',
5556:'required by this circular pertain to personnel requirements or total employment levels, state such entries for all years in terms',
5557:'of ftes, as defined in section 85.2, unless another measure is explicitly required. for military employment, see section 85.8. page',
5558:'2 of section 85 omb circular no. a–11 2019 section 85—estimating employment levels and the employment summary schedule q 85.4',
5559:'what is the requirement for reporting civilian fte data in the budget? with the exception of some national security functions,',
5560:'agencies will report prior fiscal year civilian fte actuals in max a11 de schedule q each fall, along with current',
5561:'and budget year estimates. therefore, agencies should maintain a system of accounting for their fte on a regular basis. 85.5',
5562:'what do i need to know about fte budgeted levels? a federal fte requirements there are no statutory or other',
5563:'governmentwide caps on fte levels. similarly, agencies have the flexibility to manage their fte levels, within their budget constraints, and',
5564:'to determine how many ftes are required to successfully accomplish their mission. in exercising this authority, agencies may put into',
5565:'place internal management controls with respect to ftes that, among other things, help to ensure that the agency does not',
5566:'exceed its appropriated funding level. agencies should take steps to assess and, as appropriate, restructure, retrain, and resize its fte',
5567:'count to achieve its mission as effectively and efficiently as possible. such steps should be consistent with all human capital',
5568:'management reports. all increases in ftes should be accompanied by a detailed justification of its purpose and workload, and should',
5569:'be appropriately commensurate with changes in account funding levels. generally, if agency account funding requests decrease from previous years, the',
5570:'agency should take appropriate steps to reduce fte levels as necessary. where agencies have proposed the termination, reduction, or consolidation',
5571:'of a program, agencies should take the appropriate steps to reduce fte levels that correspond with the proposed program reductions.',
5572:'agencies should not overstate fte levels, and provide justification supporting the accuracy of fte estimates. b workforce conversions consistent with',
5573:'the general policy of making the most effective use of government resources, each agency head will ensure close management of',
5574:'budgeted fte levels for their agency. agencies should not convert the work of their employees to contractors unless they determine',
5575:'that the work is not inherently governmental as defined in the federal activities inventory reform act of 1998, p.l. 105270,',
5576:'the agency has sufficient internal capability and capacity to maintain control of its mission and operations, and the agency undertakes',
5577:'cost comparisons that demonstrate that such a conversion is of financial advantage to the government see omb circular a76. pursuant',
5578:'to 41 u.s.c. 1710 and 10 u.s.c. 2461, agencies are precluded from converting, in whole or in part, functions performed',
5579:'by federal employees to contract performance absent a publicprivate competition a practice known as direct conversion. the conversion of work',
5580:'from inhouse to private sector performance may only occur through publicprivate competition. appropriations acts since 2009, however, have prohibited agencies',
5581:'from using funds to begin or announce a study or publicprivate competition regarding the conversion to contractor performance of any',
5582:'function performed by federal employees pursuant to office of management and budget circular a76 or any other administrative regulation, directive,',
5583:'or policy. c determining fte usage you must prepare budget estimates relating to personnel requirements in terms of fte employment',
5584:'as specified in this circular. agencies may choose from two methods to determine current year and budget year fte employment',
5585:'estimates: omb circular no. a–11 2019 page 3 of section 85 section 85—estimating employment levels and the employment summary schedule',
5586:'q regular method divide the estimated total number of regular hours by the number of compensable hours in each fiscal',
5587:'year. divide the total regular hours worked during the actual fiscal year october 1september 30 by the number of compensable',
5588:'hours shown in the table below for the applicable fiscal year. the regular method derives compensable days by counting days',
5589:'in the standard mondaythroughfriday workweek in the given fiscal year. compensable hours are derived by multiplying the number of compensable',
5590:'days by 8 hours i.e., the standard workday. pay period method divide regular hours worked during a period of 26',
5591:'biweekly pay periods closely corresponding to the fiscal year are by 2080 hours. the 26 biweekly pay periods cover 52',
5592:'weeks with 40 hours in a standard workweek. 52 x 40 = 2080. the 26 biweekly pay periods that closely',
5593:'correspond to a fiscal year are identified as the pay periods that end in the given fiscal year. if there',
5594:'are 27 pay periods that end in a fiscal year, agencies should drop the one implicating the fewest work days',
5595:'in that fiscal year, so that 26 pay periods are always used. fte employment levels apply to straighttime hours only.',
5596:'include foreign national direct hire employees in your fte employment totals. ftes funded by allocations from other agencies will be',
5597:'included with the performing agency where the employees work and are paid see section 85.7. be sure to include in',
5598:'fte employment estimates for all federal employees, including persons appointed under the worker trainee opportunity program, presidential management fellows, federal',
5599:'cooperative education program, summer aids, stayinschool program, and the federal junior fellowship program. compensable days and hours for current and',
5600:'future fiscal years using regular method fiscal year days hours 2019 2020 2021 261 262 261 2,088 2,096 2,088 d',
5601:'justification and estimates of fte usage the fte estimates for each agency are determined at the time of the annual',
5602:'budget review, for the fiscal year in progress and for the succeeding fiscal year. in addition, you must ensure that',
5603:'the fte estimates are consistent with all applicable laws. in particular, some statutes providing agencies with authority to use voluntary',
5604:'separation incentive proposals or buyouts stipulate that agencywide fte levels must be reduced oneforone for each buyout. further, fte estimates',
5605:'must represent an effective and efficient use of resources to meet program requirements. current year fte estimates should be consistent',
5606:'with py actuals, should be fully funded, and should be very close to the actual usage reported at the end',
5607:'of the fiscal year. for example, the estimates in the previous budget should be very close to the actuals published',
5608:'in the current budget. e fte transfers between agencies prior to entering into new or expanded agreements to perform work',
5609:'for other agencies on a reimbursable basis, you must prepare a cost justification. as part of this agreement, you may',
5610:'transfer ftes on a oneforone basis, provided that you notify omb prior to making such a transfer. you may proceed',
5611:'with the fte transfer fifteen days after notification to omb, unless omb objects. page 4 of section 85 omb circular',
5612:'no. a–11 2019 section 85—estimating employment levels and the employment summary schedule q f adjustment requests send all requests for',
5613:'adjustments in employment levels, including agreements to transfer ftes between agencies, to your omb representative. 85.6 what do i need',
5614:'to know about the employment summary schedule q? this schedule shows the total fulltime equivalent fte civilian employment of straighttime',
5615:'compensable workyears i.e., not overtime financed by an account for py through by. fte employment excludes estimates for terminal leave',
5616:'and overtime hours. the method for calculating fte employment is described in section 85.5. you must provide an employment summary',
5617:'when an account contains an entry for either direct or reimbursable personnel compensation in the object class schedule i.e., object',
5618:'class entry 11.1 or 11.3 see section 83.7. you must also provide an employment summary when employees are compensated via',
5619:'an allocation account. for reimbursable and allocation fte arrangements, see the discussion on their budget schedule treatment in section 85.7.',
5620:'this schedule also shows military average strength employment as discussed in section 85.9. the definition of object class 11.1 stipulates',
5621:'that compensation must be included for all workdays in the fiscal year. you must ensure that fte levels in the',
5622:'employment summary and funding for ftes in the object class schedule are reported consistently. you must also ensure that agencywide',
5623:'fte totals agree with the negotiated levels in the current and budget years. prior year fte in the employment summary',
5624:'must equal your agencys fte execution level. when entering fte data in schedule q, use the fourdigit line numbering scheme',
5625:'described in the following table: employment summary schedule q entry description xxxx the first digit of the line number distinguishes',
5626:'between direct, reimbursable, and other categories, consistent with the reporting of data in the object classification schedule see section 83.5.',
5627:'use the following codes: 1—direct 2—reimbursable 3—allocation account xxxx the second digit of the line number distinguishes between civilian and',
5628:'military employment. use the following codes: 0—civilian employment 1—military employment xx0x the third digit is 0. xxx1 the fourth digit',
5629:'is 1. 85.7 are allocation and reimbursable fte presented differently in the budget appendix? omb circular no. a–11 2019 page',
5630:'5 of section 85 section 85—estimating employment levels and the employment summary schedule q yes, fte financed by allocation and',
5631:'reimb',