MAX Schedules on Budget Authority, Outlays, Limitations, and Receipts (MAX Schedules A, K, R, and S) 21.1. Analysis of budget authority and outlays. (a) Presidential policy (schedule A).--MAX schedule A is used to report budgetary resources and outlays for each account on a Presidential policy basis for the period PY through BY+4. In addition, memorandum entries are required for limitations, as described in section 21.3. Estimates for PY through BY are based on program and financing data and line numbers. Estimates for BY+1 through BY+4 are based on the guidance on multi-year planning estimates contained in section 12.2. (Sections 21.2 and 21.3 provide additional information on the appropriate line number entries.) Agencies will have the option to use MAX to calculate policy outlays for discretionary budgetary resources, as described in the MAX User's Guide. (b) Baseline estimates (schedule S).--MAX schedule S is used to report baseline estimates of budgetary resources and outlays for each account for CY through BY+4. Baseline estimates for discretionary budgetary resources will be calculated automatically in the MAX budget system for BY through BY+4. These calculations will be made based on CY budgetary resources, spendout rates, and outlays from end of PY balances entered into MAX by agencies. Where an account has programs with different spendout rates, agencies may use the multiple spendout rates to calculate outlays. Estimates will be based on the instructions in section 23, using the applicable line numbers described in the following sections. 21.2. Data classifications required. In schedules A and S, data are reported by line number, subfunction, BEA category, and by the other data elements specified below. Multiple entries are required when more than one classification is used to identify budgetary resources or outlays. Separate entries are required in schedule S for CY through BY+1 to identify baseline budgetary resources and outlay data as exempt or sequestrable and to report the pay/non-pay portions of budgetary resources. In some instances, additional GRH program subaccount detail is required on baseline estimates in schedule S. (See section 23.1). In schedules K and R, receipts data are also reported by the data elements listed below. The following table describes requirements for schedules A, K, R, and S, unless otherwise noted. Classifications used for other MAX schedules are also listed. ---------------------------------------------------------------------- Classification Description Applicability ---------------------------------------------------------------------- SCHEDULE Alpha character designation of the type All schedules. of schedule in the MAX budget system. Appears at the beginning of each schedule. ---------------------------------------------------------------------- LINE NUMBER Represents the 4-position line number of the data reported for all schedules except C, K and R. (see section 20.5). For schedules C, K, and R, the line In all schedules, number is a 6-position code (xxxx-xx) appears on each indicating the character classification line for which code assigned by OMB (see section 25.4). data are For schedules K and R, governmental provided. receipts will be reported on line "0000-00". | For a description of applicable line | numbers for budget authority, | imitations, outlays, and receipts, see | sections 21.3(a), (b), (c), (d), and .4, | respectively. | |---------------------------------------------------------------------- | |SUBFUNCTION Indicates the subfunctional Schedules A, C, | classification of the account used in K, R, and S. the latest budget document, unless notified otherwise by OMB. Applies to appropriation or fund accounts and offsetting receipt accounts. Governmental receipt accounts are not assigned a subfunction code. In multifunction accounts, the appropriate subfunction appears on each line for which data are reported. For accounts having a single subfunctional classification, data are entered without reporting the subfunction; for these accounts, the subfunction designation is already stored in MAX. Note.--Multifunction accounts are identified by the applicable code (e.g., "999", "550", etc) in the printed budget (see section 20.4(c)); however, in MAX, data are reported by the appropriate subfunction (e.g., subfunction 301, 302, etc.) ---------------------------------------------------------------------- GRH PROGRAM Indicates subaccount data for baseline Schedules K and estimates (see section 23.3). For S. appropriation or fund accounts, indicates subaccount program data. For receipt accounts, the GRH program designation (for social security, other nondefense, or defense programs) is automatically stored in MAX. ---------------------------------------------------------------------- ---------------------------------------------------------------------- Classification Description Code Applicability ---------------------------------------------------------------------- BUDGET ENFORCEMENT Indicates the BEA category Schedules A, K, CATEGORY/ (i.e., discretionary, R and S. SUBCATEGORY/ mandatory, net interest, or JURISICTION governmental receipts); subcategory (i.e., emergency, asset sales, and modification to a mandatory account); and jurisdiction (i.e., appropriations or authorizing committee). Applies to budget authority (including spending authority from offsetting collections), limitations, outlays, and governmental and offsetting receipts. It is also applicable to offsetting collections credited to accounts (line 8890) and to unobligated balances (line 2199) for defense only. In most cases, spending authority from offsetting collections (line 6890), the offsetting collections from which they are derived (line 8890), and outlays from the offsetting collections (lines 93xx) will be classified as discretionary for accounts classified as discretionary under the BEA. Likewise, these lines will be classified as mandatory in accounts designated as mandatory under the BEA, except for administrative expenses, which are classified as discretionary. (Prior OMB approval is required for any cases where data reported on lines 6890, 8890, and 93xx are split between discretionary and mandatory BEA classifications.) |Applicable All discretionary resources |categories: are under the jurisdiction of | appropriations committees. The | classification for mandatory | resources differentiates | between appropriations and | authorizing committee | jurisdiction. | | (Note.--Codes Data should be reported by the | listed in the third categories listed below. | column are for OMB Multiple entries are required | internal use only.) when budgetary resources and | the resulting outlays are | classified in more than one | BEA category/ subcategory/ | jurisdiction. | | User fee proposals are | discussed under a separate | heading in this table. | | The user fee category is not | applicable to baseline | estimates. | |Discretionary This is the generic category D | for discretionary. It includes | spending authority that | requires appropriation | committee action and the | associated outlays. Also | includes receipts made | available through action by | appropriations committees in | discretionary accounts. | Excludes discretionary | emergency funding, asset | sales, appropriations action | modifying a mandatory account | which are classified in the | categories described below. | |Discretionary, Emergency funding (i.e., E |emergency funding designated as | emergency by the President and | the Congress in statute) that | is included in an | appropriations committee | discretionary account. (Use | only with OMB approval.) | |Discretionary, asset Asset sales are proceeds B |sales received from sales of assets | that cannot be counted for | G-R-H (i.e., those not | mandated by law prior to Sept. | 18, 1987 or not consistent | with operations in FY 1986) | that are included in an | appropriations committee | discretionary account. | |Discretionary, Appropriations action P |modification of a modifying spending authority |mandatory account or receipts in a mandatory | account. Not applicable to | baseline estimates. (Use only | with OMB approval.) | |Mandatory, This is the generic category M |appropriations for mandatory under |committee appropriations committee | jurisdiction. It includes | spending authority, outlays, | and receipts that are | classified as mandatory under | the BEA and are under | appropriations committee | jurisdiction. Excludes amounts | classified in other mandatory | categories, or net interest, | and governmental receipts, | which are classified in the | categories described below. | |Mandatory, This is the generic category U |authorizing for mandatory under |committee authorizing committee | jurisdiction. It includes | spending authority, outlays, | and receipts that are | classified as mandatory under | the BEA and are under | authorizing committee | jurisdiction. Excludes amounts | classified in the other | categories listed. Most | mandatory receipts are | classified as mandatory, | authorizing committee. | |Mandatory, emergency Emergency funding (as defined Y |appropriations above) included in a mandatory |committee account under appropriations | committee jurisdiction. (Use | only with OMB approval.) | |Mandatory, Emergency funding (as defined Z |emergency, above) in a mandatory account |authorizing under authorizing committee |committee jurisdiction. (Use only with | OMB approval.) | |Mandatory, asset Asset sales (as defined above) C |sales, that are included in a |appropriations mandatory account under |committee appropriations committee | jurisdiction. | |Mandatory, asset Asset sales (as defined above) A |sales, authorizing that are included in a |committee mandatory account under | authorizing committee | jurisdiction. | |Net interest Interest included in the net U | interest function. Applies to | budget authority, outlays, and | receipts in function 900. | |Governmental Receipts classified as |receipts governmental in schedules K | and R (See section 14.2(d)). | |---------------------------------------------------------------------- | |USER FEES | |User fees, Indicates proposals to G Schedules A and |discretionary initiate new user fees or to H R. |User fees, change the level of an |mandatory, existing user fee. F |appropriations Applies to offsetting |committee collections credited to |User fees, appropriation or fund accounts |mandatory, (line 8890) or offsetting |authorizing receipts that are for new or |committee expanded user fees. Use for | user fee proposals only, i.e., | proposals that are for fees | assessed to the public as | specified in OMB Circular No. | A-25. These include proposals | for user fees assessed for | Government services and for | the sale or use of Government | goods or resources (not | including the sale of capital | assets). Also excludes | governmental receipts. | | Not applicable to baseline | estimates. ---------------------------------------------------------------------- SEQUESTRABLE/EXEMPT Indicates whether amounts are Schedule S for sequestrable or exempt. CY-BY+1 only. Applicable to baseline budget authority, unobligated balances (for defense only), limitations, and outlays and is used to compute maximum deficit amount sequesters. Does not apply to receipt accounts. Sequestrable indicates amounts not exempted by any provision of G-R-H and therefore, subject to a uniform percentage reduction, elimination of an automatic spending increase, or reduction under special rules. Applies to spending authority from offsetting collections from non-Federal sources. Does not apply to outlays from prior year balances or from prior limitations for non-defense accounts. Exempt indicates that amounts are not subject to any reduction because the program, account, or resource type is specifically exempted by G-R-H. Spending authority from offsetting collections from federal sources is exempt from sequester. ---------------------------------------------------------------------- |CIVILIAN Indicates whether amounts are Schedule S for |PAY/MILITARY used to fund personnel CY-BY+1 only. |PAY/NONPAY compensation or other | activities. | | Applicable to baseline budget | authority and limitations. | Does not apply to receipt | accounts. | | Civilian pay indicates the | amount of budgetary resources | used to fund civilian | personnel compensation, | consistent with the | definitions for object classes | 11.1 through 11.5 and 12.1. | | Military pay indicates the | amount of budgetary resoruces | used to fund pay for military | personnel, consistent with | object classes 11.7 and 12.2. | | Applies to pay from current | budget authority or | limitations only. Nonpay is used to indicate the amount of budgetary resources not used to fund personnel compensation. Applicable to permanent budget authority even if it funds personnel compensation. ---------------------------------------------------------------------- AMOUNTS Report data for budget All schedules. authority, limitations, outlays, and receipts at the lowest level of classification reflected in the preceding columns. ---------------------------------------------------------------------- 21.3. Line number coding for schedules A and S. (a) Budgetary resources.--Budget authority is reported by line number, indicating the applicable type of budget authority and whether the authority is current or permanent. Limitation data are reported by line numbers that distinguish between types of limitation (e.g., limitation on program level, direct loan limitation, etc). The line numbers used to report budgetary resources and applicability of those line numbers to schedules A and S are indicated below. BUDGETARY RESOURCES ---------------------------------------------------------------------- Line number Description Applicability* ---------------------------------------------------------------------- BUDGETARY RESOURCES In multifunction accounts, separate entries are required when data are reported in more than one subfunction. 2199 Unobligated balances (defense only). Schedule S for Report the unobligated balances of CY-BY+1 only. budgetary resources that became available in previous years. Use only for accounts in function 050, national defense. Amounts reported on line 2199 should equal the sum of entries on lines 21xx of the program and financing schedule. 4300-5300 Current budget authority. Report the Schedules A and appropriate current budget authority S. amounts from the program and financing schedule for each applicable type of authority that is provided in advance in annual appropriations acts. Use total lines (lines 43.00, 47.90, 49.90, or 53.00) when entering data on current budget authority in these schedules. (see section 32.3). 6300-6990 Permanent budget authority. Report the Schedules A and appropriate permanent budget authority S. amounts from the program and financing schedule for each applicable type of authority that is not provided in advance in annual appropriations acts. Use total lines (lines 63.00, 64.90, 65.90, 67.90, 68.90, or 69.90) when entering data on permanent budget authority in these schedules. Memorandum entries: 7xxx Limitations. Report for each account where legal limitations are enacted or proposed (e.g., limitations on administrative expenses or where de facto limitations are established as a result of the Budget Enforcement Act, which amended the Gramm-Rudman-Hollings (G-R-H) law. Also includes limitations on obligations enacted in authorizing legislation for certain transportation programs in the absence of limitations enacted in appropriations acts. (See section 21.3(b) for the coding scheme for limitations.) Note: Baseline data are not required for loan limitations. 9991 Budget authority for CCC for BY+1 for Schedule S for the crop year beginning in the budget BY+1 only. (Enter year. Report for the Commodity Credit data in BY Corporation only. column.) Notes: Under MAX, baseline estimates for Schedule S for discretionary budgetary resources are BY-BY+4. calculated automatically. (See sections 21.1 and 23.2.) Total spending authority from offsetting Schedules A and collections credited to accounts should S. be reported on line 68.90. Sequestrable and exempt amounts should be reported on separate lines. See section 21.2 for sequestrable/exempt Schedule S. and pay/non-pay classifications required for baseline estimates of budgetary resources. ---------------------------------------------------------------------- *Baseline data (schedule S) are not reported for the PY. ---------------------------------------------------------------------- (b) Limitations.--Data on limitations and associated outlays are required for each account where legal limitations are enacted or proposed (e.g., limitations on administrative expenses or where de facto limitations are established as a result of the Budget Enforcement Act, which amended the Gramm-Rudman-Hollings (G-R-H) law. (Note: Credit limitations should be reported in the program account. Baseline data on credit limitations are not required because these limitations are not sequestrable.) De facto limitations established as a result of the G-R-H law will be reported only for past and current years, as applicable. The line number for limitations will be coded as follows: ---------------------------------------------------------------------- Line number Description Applicability* ---------------------------------------------------------------------- Xxxx For the first digit, use "7" to report Schedules A and the amount of the limitation and "9" to S. report the outlays associated with the limitation. (Outlay data are not required for limitations on loan guarantee commitments.) xXxx For the second digit, use "0" to report the amount of the limitation and "9" to report G-R-H reductions in limitations (other than reductions in credit limitations and defacto limitations). Outlays from limitations will be shown on a post-sequester basis and will be coded as follows: 5--total outlays from limitations for Schedules A and S BY+2-BY+4. for BY+2-BY+4. 7--outlays from new limitations (i.e., Schedules A and S from a limitation in the year the for PY-BY+1. limitation is enacted or proposed) through BY+1. 8--outlays from prior limitations (i.e., from limitations that were enacted in prior years) through BY+1. xxXx The third digit denotes whether or not the limitation was established as a result of the G-R-H law. Use "0" if the limitation was not established as a result of G-R-H. Use "1" for defacto limitations established as a result of G-R-H. For outlays, use "0" in all cases. xxxX The fourth digit identifies the specific Schedules A and limitation pertaining to the account and S. will be assigned by OMB as follows: 1 through 5--limitation on administrative and other expenses 6--limitation on program level (obligations) 7--limitation on direct loan activity Use xxx7 or xxx8 for | 8--limitation on loan guarantee Schedule A only. | commitments | 9--reserved for OMB use. Note: Any supplemental request involving Schedules A and limitations will be presented in a S. schedule under a separate transmittal code, even if a separate program and financing schedule is not required. ---------------------------------------------------------------------- *Baseline data (schedule S) are not reported in the PY. ---------------------------------------------------------------------- When more than one limitation is applicable, they will be displayed and identified separately. Generally, limitation amounts will be shown on a presequester basis, and the effects of any reductions pursuant to G-R-H will be reported separately. Defacto limitations will be shown as if they were in place before the sequester. All outlays from limitations will be shown on a gross basis. Budget year limitation amounts should correspond to the limitation language presented in the budget for the budget year. Current year presequester limitation amounts should correspond to the enacted limitation language printed in the budget. For accounts with limitations on direct loan obligations and loan guarantee commitments, the limitation amounts should tie to the amounts reported in MAX schedules G and H (see section 33). | (c) Offsetting collections.--Data on offsetting collections are |required through BY+4 for each account with offsetting collections in |schedules A and S. Offsetting collections are reported on line 8890 by |subfunction and BEA category. | | | OFFSETTING COLLECTIONS | |---------------------------------------------------------------------- |Line number Description Applicability* |---------------------------------------------------------------------- | In multifunction accounts, separate | entries are required when data are | reported in more than one subfunction. | | Offsetting Collections (Applicable only Schedules A and S | to accounts with offsetting for PY-BY+4. | collections). | |8890 Total offsetting collections. Report | total offsetting collections for | accounts credited with offsetting | collections in the program and financing | schedule. Line 8890 should equal the | total offsetting collections (line 88xx) | in the program and financing schedule. | Discretionary and mandatory offsetting | collections should be reported on | separate lines. (For treatment of | outlays from spending authority from | offsetting collections, see discussion | of lines 93xx in sec. 21.3(d). |---------------------------------------------------------------------- | | *Baseline data (schedule S) are not reported in the PY. ---------------------------------------------------------------------- (d) Outlays.--In addition to data on budget authority, limitations, and offsetting collections, schedules A and S are used to report gross outlays. Gross outlays from new budget authority, from balances of budget authority made available in prior years, and from new and prior |limitations, are reported separately through BY+1. In addition, |outlay data from current and permanent authority are separately |identified through BY+1. Within permanent authority, outlays from new |and prior spending authority from offsetting collections should be |reported separately from outlays from other types of permanent budget |authority. Separate memorandum (non-add) entries are required for |gross outlays from special and trust funds through BY+4. Each outlay entry must be reported by BEA category (see section 21.2). For BY+2 through BY+4, gross outlays from limitations are also reported separately from outlays from other budgetary resources not controlled by limitations in schedules A and S. Spending from offsetting collections should be reported at the actual rate, which should generally be consistent with the spendout for the account as a whole. In schedule A, the total gross outlays reported for PY through BY (i.e., the sum of lines 91xx-98xx described below) must be consistent with those reported in MAX schedule P. The distribution of PY outlays between those from new budget authority and those from balances of prior authority should be available from accounting records. The distribution of CY through BY+1 outlays between those from new budget authority and those from balances will be estimated based on experience in the timing of outlays for the respective obligations. Outlay data are classified as described below. The applicability of line numbers to schedules A and S is also noted. Requirements for |PY-BY+1 are discussed in the first part of the table; BY+2-BY+4 |requirements follow; requirements for memorandum (non-add) entries are |found at the end of the table. OUTLAYS ---------------------------------------------------------------------- Line number Description Applicability* ---------------------------------------------------------------------- GROSS OUTLAYS FOR PY-BY+1 In multifunction accounts, separate entries are required when data are reported in more than one subfunction. Gross Outlays from Current Authority 9111 Outlays from new current authority. Report the Schedules A and S amount of outlays from new current budget for PY-BY+1. authority for that year. These outlays may not exceed the sum of current budget authority entries in the program and financing schedule (lines 40.xx through 53.xx) for that year. Exclude outlays from new limitations reported on line 97xx. 9121 Outlays from current non-defense balances. Non-defense Report the amount of outlays from balances outlays from (both obligated and unobligated) of current current balances budget authority brought forward from the in schedules A previous year. The sum of outlays on lines and S for 9121 and 9221 may not exceed balances at the PY-BY+1. start of the year (lines 21.xx and 72.xx of the program and financing schedule), plus or minus adjustments in those balances during the year (lines 22.00, 73.00, 77.00, 83.00, 83.10, and 85.00 of the program and financing schedule). Exclude outlays from prior limitations reported on line 98xx. In schedule S, outlays from prior year balances of non-defense accounts should be classified as exempt. 9131 Outlays from current obligated defense Defense outlays balances. Report the amount of outlays from from current obligated balances of current budget authority obligated brought forward from the previous year. The balances in sum of outlays on lines 9131 and 9231 may not schedules A and S exceed obligated balances at the start of the for PY-BY+1. year (line 72.xx of the program and financing schedule), plus or minus adjustments in those balances during the year (lines 73.00, 77.00, 78.00, 83.00, 83.10, and 85.00 of the program and financing schedule). Exclude outlays reported on line 98xx. 9141 Outlays from current unobligated defense Defense outlays balances. Report the amount of outlays from from current unobligated balances. The sum of outlays on unobligated lines 9141 and 9241 may not exceed the balances in unobligated balances at the start of the year schedules A and S (line 21.xx of the program and financing for PY-BY+1. schedule), plus or minus adjustments in those balances during the year (lines 17.00, 22.00, and 23.xx. Exclude outlays reported on line 98xx. |97xx Outlays from new limitations. Report the Schedules A and S | amount of outlays from new limitations (i.e., for PY-BY+1. | outlays from limitations in the year the | limitations were enacted or proposed.) Include | outlays from spending authority from | offsetting collections that are controlled | through new limitations. (See section 21.3(b) | for instructions on limitation coding.) | |98xx Outlays from prior limitations. Report the | amount of outlays from prior limitations | (i.e., outlays from limitations that were | enacted in prior years). Include outlays from | spending authority that are controlled through | prior limitations. In schedule S, outlays from | prior limitations should be classified as | exempt. | | Note: For reporting purposes, outlays from | limitations are considered to be outlays from | current authority. | Gross Outlays from Permanent Authority | (including outlays from offsetting | collections) | |9211 Outlays from new permanent authority. Report Schedules A and S | the amount of outlays from permanent budget for PY-BY+1. | authority (except outlays from new spending | authority from offsetting collections) | becoming available in that year. These outlays | may not exceed the total amount of permanent | authority reported on lines 60.xx through | 67.90 and 69.90 of the program and financing | schedule for that year. |9221 Outlays from permanent non-defense balances. Non-defense | Report the amount of outlays from balances outlays from | (both obligated and unobligated) of permanent permanent | authority (excluding outlays from spending balances in | authority from offsetting collections in schedules A and S | revolving funds previously credited to the for PY-BY+1. | account) brought forward from the previous | year. The sum of entries on lines 9121 and | 9221 may not exceed balances at the start of | the year (lines 21.xx and 72.xx of the program | and financing schedule), plus or minus | adjustments in those balances during the year | (lines 22.00, 73.00, 77.00, 83.00, 83.10, and | 85.00 of the program and financing schedule). | In schedule S, outlays from prior balances of | non-defense accounts should be classified as | exempt. |9231 Outlays from permanent obligated defense Defense outlays | balances. Report the amount of outlays from from permanent | obligated balances of permanent authority obligated | (excluding outlays from spending authority balances in | from offsetting collections in revolving funds schedules A and S | previously credited to the account) brought for PY-BY+1. | forward from the previous year. The sum of | entries on lines 9131 and 9231 may not exceed | obligated balances at the start of the year | (line 72.xx of the program and financing | schedule), plus or minus adjustments in those | balances during the year (lines 73.00, 77.00, | 78.00, 83.00, 83.10, and 85.00 of the program | and financing schedule) |9241 Outlays from permanent unobligated defense Defense outlays | balances. Report the amount of outlays from from permanent | unobligated balances of permanent budget unobligated | authority (excluding outlays from spending balances in | authority from offsetting collections in schedules A and S | revolving funds previously credited to the for PY-BY+1. | account) brought forward from the preceding | year. The sum of entries on lines 9141 and | 9241 may not exceed unobligated balances at | the start of the year (line 21.xx of the | program and financing schedule), plus or minus | adjustments in those balances during the year | (including the restoration of balances | previously written off) (lines 17.00, 22.00, | 23.xx, and 25.xx of the program and financing | schedule). |9311 Outlays from new spending authority from Schedules A and S | offsetting collections. Report outlays from for PY-BY+1. | new spending authority from offsetting | collections becoming available in that year. | These outays can not exceed the total amount | reported on line 68xx of the program and | financing schedule for that year. |9321 Outlays from non-defense balances of spending Non-defense | authority from offsetting collections. Report outlays from | outlays from balances (both obligated and balances of | unobligated) of this non-defense spending offsetting | authority brought forward from a previous collections in | year. schedules A and S | for PY-BY+1. |9331 Outlays from obligated defense balances of Defense outlays | spending authority from offsetting from obligated | collections. Report outlays from obligated balances of | defense balances of this spending authority offsetting | brought forward from a previous year. collections in | schedules A and S | for PY-BY+1. |9341 Outlays from unobligated defense outlays of Defense outlays | spending authority from offsetting from unobligated | collections. Report outlays from unobligated balances of | balances of this spending authority brought offsetting | forward from a previous year. collections in | schedules A and S | for PY-BY+1. | Notes: | Outlays from spending authority from Schedules A and S | offsetting collections that arise from current for PY-BY+1. | congressional action (i.e., current authority) | and from permanent authority will be reported | on lines 93xx. | | Discretionary and mandatory outlays from Schedules A and S | offsetting collections should e reported on for PY-BY+4. | separate lines. | Outlays from offsetting collections that are | controlled through limitations should be | reported under the appropriate limitation | lines (lines 95xx, 97xx, 98xx), rather than on | line 93xx. | For each year, the sum of amounts reported as | gross outlays from current and permanent | authority (except for line 99xx, which is a | non-add entry) should equal total gross | outlays (line 8700 from the program and | financing schedule or line 9000, if the | account has no offsetting collections). | Likewise, the sum of gross outlays plus | offsetting collections (a minus entry) should | equal net outlays (line 9000 in the program | and financing schedule). | Schedule A for | PY-BY. Under MAX, outlays for discretionary baseline Schedule S for estimates in schedule S are calculated BY-BY+4. automatically (see secion 21.1 and 23.2). Outlays from discretionary resources reported Schedule A for in schedule A (Presidential policy) may be BY-BY+4. calculated automatically or amounts may be entered directly into MAX. GROSS OUTLAYS FOR BY+2-BY+4 In multifunction accounts, separate entries are required when data are reported in more than one subfunction. |9400 Outlays (except outlays under limitations). Schedules A and S | Report outlays associated with budgetary for BY+2-BY+4. | resources that are not controlled by | limitations. Includes outlays from offsetting | collections that are not controlled through | limitations. | |95xx Outlays from limitations. Report outlays from | limitations in the year the limitation is | enacted or proposed and from limitations | enacted in prior years. Include outlays from | offsetting collections that are controlled | through limitations. The fourth digit will be | used to identify the type of limitation e.g., | limitation on administrative expenses or | program level, etc. (see section 21.3(b)). | | Note: For each year the sum of amounts | reported on lines 9400 and 95xx should equal | total gross outlays. | | MEMORANDUM ENTRIES | |9950 Outlays from special funds. Report the amount Schedule A for | of outlays from special funds (i.e., outlays PY-BY+4. | from current and permanent special fund budget | authority on lines 4020, 4025, 5020, 5025, | 6020, 6025, 6520, and 6525). | |9960 Outlays from trust funds. Report the amount of | outlays from trust funds (i.e., outlays from | current and permanent trust fund budget | authority on lines 4026, 4027, 5026, 5027, | 6026, 6027, 6526, and 6527). |9992 Outlays from budget authority for CCC for BY+1 Schedule S for | for the crop year beginning in the budget BY+1 only. (Enter | year. Report for the Commodity Credit in the BY | Corporation only. column.) ---------------------------------------------------------------------- *Baseline data (schedule S) are not reported in the PY. ---------------------------------------------------------------------- 21.4. Receipt account line number coding (Schedules K and R) MAX schedule R is used to report Presidential policy receipt account data for PY through BY+4; schedule K is used to report baseline receipt account data for CY through BY+4. Data on all collections deposited in receipt accounts (i.e., governmental and offsetting receipts) are reported by line number, subfunction, GRH program, BEA category, jurisdiction, and user fee designation, as appropriate. (See section 21.2). Receipts data are reported by the line numbers described below. Line numbers for offsetting receipts are the codes used to designate receipt character classification (see section 25.4). Only one character classification (line number) is valid for each receipt account. ---------------------------------------------------------------------- Line number Title Description Applicability* ---------------------------------------------------------------------- |0000-00 Governmental Report all receipts | receipts classified as governmental | (see sections 14.2(d) and | 20.4). | | Offsetting Report all offsetting | receipts: receipts based on the | character classification of | the receipts (see sections | 14.2, 20.4, and 25.4). | | 1330-03 Proceeds from Most offsetting receipts Schedules K and | sale of will be reported on line R. | commodities 2000-03. | | 1340-03 Receipts from | sales of | property or | assets | | 1352-03 Receipts from | other physical | assets | | 1512-03 Receipts from | education and | training | | 2004-03 All other | offsetting | receipts ---------------------------------------------------------------------- *Baseline data (schedule K) are not reported in the PY. ----------------------------------------------------------------------