Explanation of Print Materials 30.1. Processing of print materials and related information. (a) The detailed estimates for agency presentations in the budget.--The print materials described in this section are used to prepare the detailed account level budget estimates presented in the budget appendix. This portion of the budget contains the following information. One part contains chapters that reflect major agencies and three chapters that are composed of multiple (generally smaller) agencies: Executive Office of the President, Funds Appropriated to the President, and Other Independent Agencies. This part contains the regular account presentations (transmittal code 0) and legislative proposals and other later transmittals (transmittal codes 2, 3, and 4). The legislative proposals follow directly after the affected account and do not include appropriations language. Another part contains supplemental requests and rescission proposals. Supplemental requests include both the appropriations language and account schedules. Rescission schedules are shown in this part and present the effect of rescission proposals being made in conjunction with the budget. The language proposing the rescission is not included in the budget, but rather in the special message for the rescission proposals sent to Congress. The remainder includes a list of amendments and revisions to budget authority transmitted between the previous and current budgets; a list of accounts with advance appropriations, advance funding, and forward funding; and budget information on Government-sponsored enterprises. These enterprises are sponsored by a Government agency but are privately owned and generally privately financed. (b) General.--In the fall, agencies are provided with copies of galley proofs reprinted from the previous year's budget. Agencies revise the reprinted galleys, provide the additional materials required for the budget and update the data in MAX. OMB sends the reprinted galleys and the additional print materials to the Government Printing Office (GPO). The computer data is used to generate schedules that are merged with the revised print material. OMB and the agencies review the materials processed by GPO and make final changes. OMB then sends the budget materials to GPO for final printing. (c) Definitions.--The following terms are used to describe the printing process. Reprinted galleys are galley proofs modified to update the year headings; omit amounts in tables and schedules; and omit appropriations language from the previous year's budget. Revised reprinted galleys, along with any inserts to the galleys, constitute the basic form of the agency submission of print materials. New print materials include materials for new budget accounts (e.g., legislative proposals) not included in the reprinted galleys and new materials for existing accounts, including materials for supplemental requests and recission proposals. The print material submission is a complete package of print materials (revised reprinted galleys, inserts to the galleys, and new print materials) for all accounts of an agency. Generated schedules include data extracted from the MAX database formatted for printing. The following schedules are generated: --Unavailable collections (MAX schedule N); --Program and financing (MAX schedule P); --Summary of loan levels, subsidy BA, and outlays by program (MAX schedule U); --Status of direct loans (MAX schedule G); --Status of guaranteed loans (MAX schedule H); --Statement of operations (MAX schedule E); --Balance sheet (MAX schedule F); | --Status of funds (MAX schedule J); --Object classification (MAX schedule O); and --Personnel summary (MAX schedule Q). (d) Processing.--OMB provides agencies with five copies of the reprinted galleys for the materials presented in the first and third parts of the "Detailed Budget Estimates" of the previous year's budget. Along with the reprinted galleys, agencies are notified of the dates that the print material submissions are due to OMB (generally following receipt of budget decisions (see section 10.3)). All revisions of reprinted galleys, regardless of the extent of changes, will be marked either on the galleys or on inserts to the galleys. New print material will also be prepared as inserts to the galleys. The reprinted galleys will be revised following the guidelines in exhibit 30A. The reprinted galleys must be returned as a complete package and must not be reduced in size or cut apart. The information being revised and any GPO identifiers must not be obliterated. Three sets of the print materials (including at least one original) will be submitted as a single package, sequenced by account in accordance with section 30.2. This submission will be printed in the form of revised galley proofs and returned to the agencies for review. Revised galley proofs should be returned to OMB according to the schedule provided by OMB with corrections noted in black, following the guidelines in exhibit 30B. Appropriations language will be included in the reprinted galleys if appropriations have been enacted before the reprinted galleys are prepared. Changes to the enacted language to reflect the budget year request will be made in accordance with section 31.3. If appropriations language is not included in the reprinted galleys, agencies will prepare appropriations language in accordance with section 31 and attach the materials as inserts to the appropriate reprinted galleys. Generated budget schedules (see section 30.1(c)) are provided in the reprinted galleys with blank amount fields, the year headings updated, and with the stub entries from the previous year's budget. In some cases, the stub entries for these schedules may already be modified in |the galleys to reflect generic changes. All changes to generated |budget schedules should be entered directly into MAX. No changes to |stub entries or amounts should be entered on the reprinted galleys for |these schedules. However, for other parts of the budget, the amounts must be reported by marking entries directly on the reprinted galleys. Special schedules (other than generated schedules), footnotes, narrative statements and tabular materials pertaining to performance indicators, performance goals, number of beneficiaries and recipients, etc., will be updated by marking changes on the reprinted galleys. These materials are provided in reprinted galleys with blank amount fields and must be updated. Footnotes containing dollar amounts for certain activities or transfers, and references to other accounts involved in transfers, must be revised to reflect the current status of the account. Narratives must be revised in conformance with section 34, addressing in particular budget year activities along with supporting quantitative information. New tables, extensive revisions, and new narratives will be typed on additional sheets and attached as inserts to the reprinted galleys. 30.2. Sequence of materials. The budget submissions will be arranged by bureaus or other subordinate organizations within the agency. The order of the agency presentation is determined by the bureau and account sequence in MAX. Within each bureau, materials are sequenced as follows: --general fund accounts with current budget authority, in the following order: accounts for which appropriations are requested for the budget year; accounts for which appropriations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; --permanent general fund appropriations; --special fund accounts with current budget authority, in the following order: accounts for which appropriations are requested for the budget year; accounts for which appropriations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; --permanent special fund appropriations; --public enterprise funds; --intragovernmental revolving funds and management funds; --credit reform accounts, in the following order: program account, financing account, and liquidating account; --trust funds; --trust revolving funds. Limitation schedules generally follow the schedules for the related revolving or trust fund. A heading and a note for allocations from other appropriations will be shown at the end of the bureau (see section 32.8(f)). 30.3. Submitting new print materials. | When new print materials are required, the information should be |submitted on a sheet of letter-size paper. The submission should |indicate the name of the department or agency, the bureau (if |applicable), the title of the account, and the account identification |code (see section 20.4). The sheet should also indicate where the new |print material is to be inserted to the reprinted galleys. As a general rule, agencies with computer terminal access to the MAX data system are not required to submit a complete set of budget schedules for generated schedules (see section 30.1(c)). However, agencies should indicate on the sheet of paper they submit each type of schedule that is being added for each account. 30.4. Style of presentation. Account identification codes on print materials.--The identification code described in section 20.4 will be reported for each generated schedule. Stub entries on generated schedules.--As a general rule, the titles for stub entries will conform to those provided in the sections on program and financing schedules (except for the program by activities section), Federal credit schedules, object classification schedules, business-type statements, unavailable collections schedules, and personnel summaries. Agencies should consult with their OMB representatives for exceptions to the standard titles. When non-standard stub titles are approved by OMB, they should be clearly marked on the galley proofs. Style of materials.--In the absence of specific format or style requirements for a particular type of submission, budget materials will be prepared on letter size sheets. All statements and schedules to be printed shall be double-spaced (even though in some illustrations in this Circular single-spacing has been used in order to permit the example to be included on a single page). Capitalization.--As a general rule, the guidelines of the Government Printing Office Style Manual will be used for standard capitalization in budget materials. However, references to budget accounts and programs and activities conducted by an account will use initial capitalization of only the first word of the title, unless the title also contains proper nouns that would otherwise be capitalized. Presentation of numbers.--Leaders (...) will be used in the columns of figures in place of zeros (>0>). Dollar signs will be omitted on schedules. Particular attention will be given to conforming with the regular style of the Government Printing Office. As a general rule, minus signs will not be shown in the stub entry of schedules submitted to OMB for printing. Minus signs (-) will precede figures in amount columns when the entry is a deduction or the amount is negative. All inserts to reprinted galleys should be clearly marked as to the galley number (extension and frame number) on which they are to be inserted (see exhibit 30B). Except where otherwise specified, amounts shown on schedules and tabular statements will be stated in thousands of dollars and will be rounded to the nearest thousand. Where an amount falls exactly halfway between, it will be rounded to the nearest even figure (for example, both $11,500 and $12,500 would be rounded to $12). For statements that are in thousands, amounts of $500 or less will not be identified. In footnotes and narrative explanations of such statements, amounts will also be rounded and followed by the word "thousand", e.g., $314 thousand.