Introduction To Computer Materials 20.1. The MAX budget system. The MAX budget system (MAX) is a computer system used to collect and process most of the information required for preparing the budget. MAX contains budget data for both appropriations or fund accounts and for receipt accounts. Under MAX, data entry is controlled through appropriation and receipt account titles and classifications that are assigned at the account level. Changes to account titles or classifications (e.g., the addition of an account or change in a character class code) must be requested through the agency's OMB budget representative and made centrally by OMB. MAX contains numerous crosschecks or error messages ("edit checks") to help ensure consistency of the data. The MAX User's Guide is a comprehensive reference document that describes OMB's computer system and lists MAX edit checks. It is available, upon request, from the Budget Review and Concepts Division, OMB (phone: (202) 395-6934). MAX training is available upon request, as described in the User's Guide. In addition, an explanation of the basic principles underlying MAX edit checks will be issued separately as Appendix D to this Circular. The following table lists the MAX schedules, the types of data included in those schedules, and their purpose: ------------------------------------------------------------------------------------------ MAX schedules ------------------- Presi- Reporting dential period* policy Baseline data data Type of data Purpose of schedule ------------------------------------------------------------------------------------------ Appropriation account data: Policy data are used for the "Federal Programs by Agency and Account" listing, and budget summary tables on budget authority and outlays. Baseline estimates are used for analyses and summary tables on these data. A S* PY-BY+4 Analysis of budget authority and outlays. ------------------------------------------------------------------------------------------ C -- PY-BY Budget authority and outlays Used for analyses and tables by character classification on investment and code. non-investment data, Federal grants to State and local governments, and research and development. ------------------------------------------------------------------------------------------ |D -- PY-BY Budget plan (DOD-Military Generates print schedules on | only) budget plans. | |------------------------------------------------------------------------------------------ | |E -- PY-1-BY Statement of operations. Generates print schedules on | statements of operations. | |------------------------------------------------------------------------------------------ | |F -- PY-1-BY Balance sheet. Generates print schedules on | balance steets. ------------------------------------------------------------------------------------------ G, H Y* PY-BY+4 Federal credit data. Policy estimates are used to provide data for Federal credit program print schedules and analyses. ------------------------------------------------------------------------------------------ U W* PY-BY+4 Baseline estimates are used for analyses of these data. ------------------------------------------------------------------------------------------ |J -- PY-BY Status of funds. Generates print schedules on | status of funds. | |------------------------------------------------------------------------------------------ | |N** -- PY-BY Data on unavailable Generates print schedules on | collections. unavailable collections. ------------------------------------------------------------------------------------------ O -- PY-BY Object classification data. Generates object classification print schedules and budget summary data. ------------------------------------------------------------------------------------------ P -- PY-BY Program and financing data. Generates program and financing print schedules and budget summary tables. ------------------------------------------------------------------------------------------ Q -- PY-BY Personnel summary data Generates personnel summary print schedules. ------------------------------------------------------------------------------------------ |Receipt account data: Provides policy data on | governmental and offsetting | receipts for the "Federal | Programs by Agency and | Account" listing and for | budget summary information. | |R K* PY-BY+4 Receipts data. Provides baseline governmental | and offsetting receipts | estimates for analyses and for | budget summary information. |------------------------------------------------------------------------------------------ | | *Baseline data are not reported for the past year. | **Only selected data are entered; the remaining data are generated automatically based |on data in other MAX schedules. ------------------------------------------------------------------------------------------ Section 21.2 describes the classifications of data required for amounts to be entered into MAX schedules A, K, R and S. Section 20.5 references the sections of this Circular that provide detailed instructions on all the MAX schedules. 20.2. Reporting data in MAX. The required computer materials listed in section 10.4 will be submitted in accordance with deadlines provided by OMB. Agencies with computer access to MAX must use the system to submit these data. If data have previously been entered for a particular account and transmittal code, the data may be retrieved and changed. For a new account or transmittal code, a new account reporting format must be created in MAX before the data can be entered, following the instructions in the MAX User's Guide. Data for a new account cannot be entered until the account title and other control information have been established in MAX by OMB (see sections 20.1 and 20.4). If desired, agencies may order copies of MAX reports using their computer access. For those agencies without computer access to MAX, the agency's OMB representative will provide copies of MAX reports containing schedules for that agency. These agencies will submit MAX data to OMB by writing the revised data on these reports. Data for accounts not yet created in MAX must be reported on paper in the same format as the computer reports. For this purpose, agencies may report new account data by writing the data on existing computer reports, along with the new account title and identification code. 20.3. Account identification codes. Appropriation or fund account and receipt account identification codes are assigned by OMB, coordinating with the Department of Treasury on assignment of certain components of the codes. They are used to access data in MAX. A variation of the code (described below) is also printed on the budget schedules generated from the MAX budget system. The account identification code is required on computer reports or other similar documents when new account information is provided to OMB. The 12-position account identification code is constructed as follows: ---------------------------------------------------------------------- XXX-xx-xxxxxx-x The agency code assigned by OMB. For new agencies (first 3 proposed for the budget year, OMB will furnish the positions). code to be used. (See Appendix C.) ---------------------------------------------------------------------- xxx-XX-xxxxxx-x The bureau code assigned by OMB. For new agencies, (4th and 5th OMB will provide the code to be used. (See Appendix position) C). ---------------------------------------------------------------------- xxx-xx-XXXXXX-x The basic account symbol assigned by the Treasury (6th through 11th Department for appropriation or fund accounts and position). for receipt accounts. --For appropriation or fund accounts, the account symbol is the 6th through 9th positions of the code. The 10th and 11th positions should be left blank. --For receipt accounts, the account symbol is the 4-position account symbol and 2-position suffix. For new appropriation or fund and receipt accounts proposed for the budget year, OMB will notify agencies of the account symbol to be used when the change is approved (see section 11.6). For supplementals or rescission proposals for existing accounts, the basic account symbol assigned to the existing account is used. For supplementals where there is no existing account, a new account must be established (see section 20.4). For schedules for which there are no separate Treasury basic account symbols (some schedules for limitations, etc.) codes wil be assigned by OMB. To establish new accounts, agencies are required to provide certain information (see section 20.4). ---------------------------------------------------------------------- xxx-xx-xxxxxx-X The transmittal code identifies the nature or timing (12th position) of transmittal of estimates, as described below: [See crosswalk to BAA footnote below.] 0--Regular budget schedules 1--Supplemental 2--Legislative proposal, not subject to PAYGO. Use for legislative proposals requiring authorizing legislation that are not subject to PAYGO. (Do not use for routine reauthorization of agency programs.) 3--Appropriations language to be transmitted later. (Use only with prior approval of OMB when language for a significant policy proposal cannot be transmitted in the budget.) 4--Legislative proposal, subject to PAYGO. Use for legislative proposals requiring authorizing legislation that have a PAYGO effect. (Do not use for routine reauthorizations of ongoing programs.) 5--Rescission proposal ---------------------------------------------------------------------- An alternate 9-position identification code is also used in MAX to access data and to generate certain tables and summaries in the budget. This code substitutes the 2-position agency code assigned by Treasury for the OMB agency/bureau code assigned by OMB. The remaining seven positions of both the 12-position and 9-position account code are identical. In addition to the two account identification codes described above, MAX sometimes displays a combination of the OMB agency/bureau and Treasury codes (e.g., at the top of the MAX data entry facility screen after an account is opened). This code presents sequentially the 3-position OMB agency code, the 2-position OMB bureau code, the 2-position Treasury agency code, the Treasury basic account symbol, and the transmittal code (xxx-xx-xx-xxxx-x for appropriation or fund accounts and xxx-xx-xx-xxxxxx-x for receipt accounts). The account identification code printed in the budget includes the 2-digit Treasury agency code, 4-digit account symbol, 1-digit transmittal code, 1-digit fund type and 3-digit function/subfunction code. Certain footnotes used in the printed "Federal Programs by Agency and Account" listing in the budget are based on the transmittal code of the account identification code. A crosswalk between the alphabetical codes that will be used in the printed budget and transmittal codes is provided below: ---------------------------------------------------------------------- BAA footnote Transmittal code ---------------------------------------------------------------------- A--Supplemental................................................. 1 B--Legislative proposal, subject to PAYGO....................... 4 H--Rescission proposal.......................................... 5 I--Appropriations language to be transmitted later.............. 3 J--Legislative proposal, not subject to PAYGO................... 2 ---------------------------------------------------------------------- 20.4. Establishment of new accounts. (a) General.--To establish a new appropriation or fund account or receipt account in MAX, agencies must obtain advance approval from OMB (see section 11.6) and provide the following information: --proposed account title; --agency and bureau affected; --statutory authority or description of legislative proposal; --fund type (see section 20.4(b)); --subfunctional (see section 20.4(c)) and character classification; --whether the account is sequestrable or exempt; --whether the account will finance payments to individuals; --appropriations subcommittee jurisdiction; --whether the account will have limitations on obligations; and --for receipt accounts, the receipt type (see section 20.4(d)). (b) Fund type.--Working with the Treasury Department, OMB will assign the account identification codes, based on the type of fund involved and other characteristics of the proposed new account. The Treasury basic account symbol is assigned, based on the fund type, according to the following coding scheme for the 6th through 9th position of the 12-position account ID code (xxx-xx-XXXXxx-x) (See section 20.3.). ---------------------------------------------------------------------- Treasury basic account symbol Type of fund ---------------------------------------------------------------------- 0000-3899 General fund 5000-5999 Special fund 4000-4499 Public enterprise revolving fund 4500-4999 Intragovernmental revolving fund 3900-3999 Management fund 8000-8399 and 8500-8999 Trust nonrevolving fund 8400-8499 Trust revolving fund ---------------------------------------------------------------------- In MAX data entry, the Treasury basic account symbol can be used to identify fund type. In cases where two or more accounts with different Treasury basic account symbols are included in a consolidated schedule (see section 11.5), "99" is used for the 6th and 7th position, the 8th position designates the fund type, and the 9th uniquely identifies the consolidated schedules for that fund type within the agency. For consolidated schedules, the 8th position of the 12-position account ID code will be assigned, as appropriate: ---------------------------------------------------------------------- Code Type of fund ---------------------------------------------------------------------- 1 General fund 2 Special fund 3 Public enterprise fund 4 Intragovernmental revolving or management fund 7 Trust nonrevolving fund 8 Trust revolving fund |9 For use when account consolidations cross fund types. ---------------------------------------------------------------------- (c) Functional and subfunctional classification.--Each new appropriation or receipt account (except governmental receipts) is normally assigned one subfunction code by OMB. In rare cases, an appropriation account may be split between two or more subfunctions. If the subfunctions are in the same function, the code of the function is used (e.g., 500, 550, etc.). If two or more functions are involved, the code "999" is used (see section 21.2). (d) Receipt type.--Receipt data are classified either as governmental receipts or offsetting receipts by OMB. The classification takes into account: --the source of the receipt; --the authority for the collection and the nature of the transaction; and --whether the receipt offsets agency or Governmentwide totals. If the receipts associated with a particular program have more than one classification, separate accounts are established for each classification (See section 20.3.). Each receipt account is assigned one of the receipt types listed below (See section 14.2 for definitions of receipts.). The table also specifies the level at which receipts are offset against budget totals. ---------------------------------------------------------------------- Receipt classification Budget treatment ---------------------------------------------------------------------- Governmental Compared with outlays in calculating surplus or receipts deficit. Offsetting Consists of offsetting governmental, proprietary, and receipts intragovernmental receipts, which offset budget authority and outlays totals, as indicated below. |Offsetting governmental: | Distributed Offsets agency budget authority and outlays. | Undistributed Offsets Government-wide totals rather than agency | budget authority and outlays. | |Proprietary: | Distributed Offsets agency budget authority and outlay totals. | Undistributed Offsets Government-wide totals rather than agency | budget authority and outlays. | |Intragovernmental: | Interfund: | Distributed Offsets agency budget authority and outlay totals. | Undistributed Offsets Government-wide totals rather than agency | budget authority and outlays. | | Intrafund: | Federal funds Offsets agency budget authority and outlay totals. | Trust funds Offsets agency budget authority and outlay totals. ---------------------------------------------------------------------- 20.5. Summary of MAX line numbers. The following table lists the range of line numbers and types of data that appear in the MAX computer reports and on the MAX computer screen. ---------------------------------------------------------------------- MAX schedule and line no. Description A-11 sec. no. ---------------------------------------------------------------------- |A (Analysis of budget authority and outlays, presidential policy): | | For PY-BY+4: | 4300-5300 Current budget authority 21.3 | 6300-6990 Permanent budget authority 21.3 | 7xxx Limitations 21.3 | 8890 Offsetting collections 21.3 | 9950 Outlays from special funds 21.3 | 9960 Outlays from trust funds 21.3 | | For PY-BY+1: | 91xx-92xx Outlays (except outlays under limitations) 21.3 | 93xx Outlays from offsetting collections 21.3 | 97xx-98xx Outlays from limitations 21.3 | | For PY+2-BY+4: | 9400 Outlays (except outlays under limitations) 21.3 | 95xx Outlays from limitations 21.3 | |---------------------------------------------------------------------- | |C (Character classification): | | For PY-BY: | 13xx-xx-15xx-xx Investment data 25.4 | 20xx-xx Non-investment data 25.4 | |---------------------------------------------------------------------- | |D (Budget plan): | | For PY-BY: | 06xx-0893 Direct and reimbursable budget plan 36.7 | obligations (DOD-Military only) | |---------------------------------------------------------------------- | |(Financial statements): | | E (Statement of operations): | | For PY-BY: | 01x1 Revenue 36.3 | 01x2 Expense 36.3 | 01x9 Net income or loss 36.3 | |---------------------------------------------------------------------- | | F (Balance sheet): | | For PY-1-BY: | 1101-1999 Assets 36.3 | 2101-2999 Liabilities 36.3 | 3100-3999 Net position 36.3 | 4999 Total liabilities and net position 36.3 | |---------------------------------------------------------------------- | |G (Direct loan data, presidential policy): | | For PY-BY+4: | 11xx-12xx Direct loan data 33.7 | 33xx Agency debt held by the FFB (liquidating 33.10 | accounts only) | 6100-6200 Net interest data and comparable maturity 33.10 | (financing accounts only) | |---------------------------------------------------------------------- |H (Guaranteed loan data, presidential policy): | | For PY-BY+4: | 21xx-23xx Guaranteed loan data 33.8 | 6100-6200 Net interest data and comparable maturity 33.10 | (financing accounts only) | |---------------------------------------------------------------------- |J (Status of funds): | 01xx Unexpended balance, start of year 36.5 | 02xx Cash income during the year 36.5 | 05xx Cash outgo during the year 36.5 | 07xx Unexpended balance, end of year 36.5 | 08xx Commitments against unexpended balance (Use 36.5 | only with prior OMB approval) | |---------------------------------------------------------------------- |K (Receipts, baseline estimates): | | For CY-BY+4: | 0000-00 Governmental receipts | 13xx-03 Offsetting receipts from sales of 21.4 | commodities, property, or assets | 1512-03 Offsetting receipts from education and 21.4 | training | 2004-03 All other offsetting receipts 21.4 | |---------------------------------------------------------------------- | |N (Data on unavailable collections): | | For PY only: | 0199 Balance, start of year 36.6 | | For PY-BY: | 0610 Unobligated balance returned to receipts 36.6 | | For CY only: | 0620 Reduction pursuant to Public Law xxx-xxx 36.6 ---------------------------------------------------------------------- O (Object classification): For PY-BY: x111-x130 Personal services and benefits 35.5 x210-x260 Contractual services and supplies 35.5 x310-x330 Acquisition of capital assets 35.5 x410-x440 Grants and fixed charges 35.5 x910-x999 Other 35.5 ---------------------------------------------------------------------- P (Program and financing): For PY-BY: 00xx-09xx Obligations, program by activities 32.2 1000 Total obligations 32.3 1700-3900 Balances, other financing data 32.3 40xx-53xx Current budget authority 32.3 60xx-69xx Permanent budget authority 32.3 7100-8700 Data on relation of obligations to outlays 32.4 88xx-89xx Data on adjustments to budget authority and 32.5 outlays 90xx-91xx Outlays 32.5 ---------------------------------------------------------------------- Q (Personnel summary data): For PY-BY: xx01 Full-time equivalent employment 36.1 xx05 Full-time equivalent of overtime and holiday 36.1 hours ---------------------------------------------------------------------- |R (Receipts, presidential policy): | | For PY-BY+4: | 0000-00 Governmental receipts 21.4 | 13xx-03 Offsetting receipts from sales of 21.4 | commodities, property, or assets | 1512-03 Offsetting receipts from education and 21.4 | training | 2004-03 All other offsetting receipts 21.4 | |---------------------------------------------------------------------- |S (Analysis of budget authority and outlays, baseline estimates): | | For CY-BY+1: | 2199 Unobligated balances (defense only) 21.3 | | For CY-BY+4: | 4300-5300 Current budget authority 21.3 | 6300-6990 Permanent budget authority 21.3 | 70xx Limitations 21.3 | 8890 Offsetting collections 21.3 | | For CY-BY+1: | 91xx-92xx Outlays (except outlays under limitations) 21.3 | 93xx Outlays from offsetting collections 21.3 | 97xx-98xx Outlays from limitations 21.3 | | For BY+2-BY+4: | 9400 Outlays (except outlays under limitations) 21.3 | 95xx Outlays from limitations 21.3 | | For BY+1: | 9991-9992 Budget authority and outlays for CCC for BY+1 21.3 | (memorandum entry) ---------------------------------------------------------------------- U (Loan levels and subsidy data, presidential policy): For PY-BY+4: 11xx Direct loan levels 33.9 13xx Direct loan subsidy data 33.9 21xx Guaranteed loan levels 33.9 23xx Guaranteed loan subsidy data 33.9 35xx Administrative expense data 33.9 ---------------------------------------------------------------------- W (Loan levels and subsidy data, baseline estimates): For CY-BY+4: 11xx Direct loan levels 33.9 13xx Direct loan subsidy data 33.9 21xx Guaranteed loan levels 33.9 23xx Guaranteed loan subsidy data 33.9 35xx Administrative expense data 33.9 ---------------------------------------------------------------------- |Y (Federal credit data, baseline estimates): | | For CY-BY+4: | 33xx Agency debt held by the FFB (liquidating 33.10 | accounts only) | 6100-6200 Net interest data and comparable maturity 33.10 | (financing accounts only) ---------------------------------------------------------------------- 20.6. Interrelationships of MAX schedules. The MAX User's Guide contains a listing of all the data crosschecks (also called error messages or edit checks) comparing the consistency of the data within and among the various MAX schedules. A more detailed explanation of the relationships is included in the discussions of the individual schedules. A "help" feature in MAX also can be used to assist agencies in balancing accounts. Additional information on edit checks will be issued separately as Appendix D.