Program and Financing Schedules (MAX Schedule P) 32.1. General instructions on program and financing schedules. The program and financing schedules consist of four parts: --program by activities (see section 32.2); --financing (see section 32.3); --relation of obligations to outlays (see section 32.4); and --offsetting collections and adjustments to gross budget authority and outlays (see section 32.5). The program by activities section shows obligations for specific activities or projects. In the regular budget schedules, amounts in this section are always positive. The activity structure is developed for each appropriation or fund account to provide a meaningful presentation of information for the program. The last entry, "Total obligations," indicates the amount of budgetary resources required to finance the activities of the account. The financing section shows the budgetary resources available or estimated to be available to finance the obligations. For unobligated balances of a prior year that have not expired, the start-of-year balances are subtracted from total obligations and the end-of-year balances are added. This shows that, on a net basis, unobligated balances are either used to finance total obligations or increased because part of the budgetary resources will be carried forward and obligated in a future year. Other adjusting entries may be included. The residual is the gross budget authority required to finance the program. Where more than one kind of budget authority is provided, that information is shown. The relation of obligations to outlays section shows the difference |between obligations and outlays. The amount of obligations that were |incurred in a previous year but not liquidated and the amounts |receivable from other Federal agencies are reported to provide the |obligated balance, start-of-year. Similarly, an end-of-year obligated balance is reported. Certain adjusting entries may be included. The residual is the amount of gross outlays resulting from the liquidation of obligations incurred in that year and previous years. The offsetting collections and adjustments to gross budget authority and outlays section shows the deductions to gross budget authority and outlays for the total amount of offsetting collections credited to the account. The residual is the net budget authority and outlays for the account. Information required for program and financing schedules will be submitted in the manner described in section 30. In the MAX system, amounts are automatically generated for total and subtotal entries, start of year balances for the current and budget years, and selected other lines (e.g, lines 7100 and 7800). In some cases, agencies will be able to override the generated amounts; in others, the amounts will be protected. Detailed information is provided in the MAX user manual. 32.2. Program by activities. (a) Presentation.--The first section of the schedule will carry a side heading "Program by activities" and will set forth the activities conducted under the appropriation or fund account. The activity categories must: --provide a constructive basis for the analysis and evaluation of the estimates, indicating clearly the services to be performed or the programs to be conducted; --be kept to a reasonable minimum without sacrificing clarity; --have adequate accounting support; and --be related to administrative control and operation of the agency. Changes in activity structure must be cleared in advance with OMB (see section 11.6). The activities should generally distinguish investment, developmental, grant and subsidy, and operating programs. Subactivities (such as projects, recipients or clientele groups, types of services, processes, institutions, or other appropriate breakdown) will not be used unless amounts are significant and are necessary to provide full understanding of that particular activity. Past year entries will be based on actual accounting data. Personnel compensation should normally be charged to activities on the basis of organizational units or on the basis of specific assignments; transactions for other items should be charged directly to activities wherever feasible. Where it is necessary to distribute amounts between two or more activities, the basis for the distribution must be firm, reasonable, and consistently applied from year to year. The distribution should be based on readily supportable factors and should not involve overly detailed procedures. Whenever feasible, amounts for administrative or overhead expenses should be distributed to activities. However, the amounts so distributed must be readily separable from other charges to each activity to permit identification and review of overhead expenses. The amounts shown in this section will represent obligations incurred or estimated to be incurred. Instructions on the display of obligations by activity and category and the use of separate side headings for capital investment and operating expenses and for direct and reimbursable programs are provided below. Capital investment.--Capital investment includes the acquisition of physical or financial assets that yield benefits over several years. Federal capital investment will be shown separately from current operating expenses if the amounts are material; otherwise, they will be included with the amounts for operating expenses without identification. Where capital investments are shown separately, the side headings "Operating expenses" and "Capital investment" will be used (exhibit 32B). Activities will be listed under each side heading, if such detail is appropriate. Amounts reported in program and financing schedules will be consistent with amounts reported for the corresponding character classification categories listed in section 25.4 Reimbursable program.--Obligations that are financed from reimbursements (offsetting collections that are payment for goods or services provided to the paying entity by the performing account) will be shown separately from direct obligations. The side headings "Direct program" and "Reimbursable program" will be used (exhibit 32A). Generally, these side headings will be used in lieu of "Operating expenses" and "Capital investment" if those side headings would otherwise be required. Activities will be listed under each side heading when the amounts are significant or add to the understanding of the program. Where the same activities are conducted on both a direct and reimbursable basis, the same entries may be shown in both sections. For revolving funds, obligations will be shown by separate activity with no separate identification of direct or reimbursable activity. Display of obligations by activity and category.--Where no activities are listed under a side heading, amounts may be shown opposite the side heading. When activities are listed, amounts will be shown opposite each activity and the entries "Total operating expenses," "Total capital investment," "Total direct program" or "Total reimbursable program" will follow, as appropriate. The last entry in the program by activities section will be "10.00 Total obligations." If appropriate, this may be the only entry. (b) Coding.--Activities or subactivities in the program by activities section for which amounts are shown will be numbered using a four-digit line number. These codes are unique to each account and have no relationship to information shown in other schedules. Descriptive side headings for which amounts are not shown will not be numbered. The line numbers will consist of the following elements: ---------------------------------------------------------------------- Line number codes Description ---------------------------------------------------------------------- 0x.xx The first digit will always be zero (0) for both detail and subtotal entries. 0X.xx The second digit will take on the values of 0 through 9 to identify the activity or subactivity group for both detail and subtotal entries. 0x.XX The third and fourth digits will take on the values of 01 through 89 to identify activity or subactivity detail items. Any number sequence in this range is valid. The values 91 through 99 will be used for subtotals as follows: xx.91--single activity or subactivity group subtotal xx.92--subtotal of two activity or subactivity groups xx.93--subtotal of three activity or subactivity groups The value 00 is reserved for running subtotals (i.e., previous subtotal plus additional activity or subactivity group). ---------------------------------------------------------------------- 32.3. Data on financing the program. The "Financing" section of the program and financing schedule sets forth the methods of financing the program and the disposition of unused amounts. Where unobligated balances from prior years and new budget authority are commingled in an account, it will be assumed that obligations are first a charge against unobligated balances brought forward and thereafter a charge against new budget authority. Similarly, it will be assumed that capital transfers, redemption of debt, and liquidation of contract authority will be charged against unobligated balances before adjustments are made to spending authority from offsetting collections. Where current and permanent authority are commingled, it will be assumed that obligations are first a charge against the permanent authority. The entries listed below will be used in preparing the schedules. Prior approval from OMB is required for modification to standard stub entries. Entries in boldface normally will be generated automatically. ---------------------------------------------------------------------- Entry Description ---------------------------------------------------------------------- 10.00 Total obligations Total obligations as shown in the program by activities section of the schedule; the final entry in that section. ---------------------------------------------------------------------- 17.00 Recovery of prior year Amount made available for obligation obligations (-) in no-year and unexpired multiple-year Use only in the past year accounts through downward adjustments column, or current year column of prior year obligations. This entry if recoveries have occurred will always equal line 78.00. prior to transmittal of the budget, unless specifically approved in advance by OMB. Note: Recoveries of current year obligations will be netted against new obligations for the year without further identification. Recoveries of prior year obligations in expired annual and multiple-year accounts will be reflected on line 77.00, Adjustments in expired accounts. ---------------------------------------------------------------------- 21.xx Unobligated balance Unobligated balance of appropriations available, start of year or other budget authority brought (-) forward from the preceding year and 21.xx Treasury balance (-) available for obligation without new U.S. securities: action by Congress. Equal in any year 21.xx Par value (-) to the preceding year's entry "Unobligated balance available, end of year." This entry will not include expired unobligated balances. It also excludes special and trust fund amounts and offsetting collections that are not available for obligation because provisions of law such as benefit formulas or limitations on obligations. 21.xx Unrealized discounts Amount of total purchase discounts on Use these subentries only for U.S. securities held. This amount is accounts that have investments not available for obligation. in U.S. securities. [See special instructions in (See section 14.3 for discussion of section 32.7.] treatment of premiums and discounts.) ---------------------------------------------------------------------- 22.00 Unobligated balance Net amount of unobligated balances transferred, net transferred from (-) or to (+) other accounts that represents an adjustment to the accounts involved and that does not involve an obligation or an outlay on either side of the transaction (section 14.2(k)). This entry will only be used for interchange of amounts for which the purpose has not changed (e.g., transfers of activities under reorganization plans) or transfers of balances resulting from general transfer authority. Transfers between accounts that result from legislation where amounts are available for a different purpose will be shown as adjustments to budget authority on lines 41.00 or 42.00, as appropriate. Generally, a transfer from an account will not exceed the unobligated balance at the start of the year. ---------------------------------------------------------------------- 23.80 Reduction pursuant to These entries will be used to reflect P.L. 99-177 in unobligat- the cancellation of unobligated ed balances (discretionary balances of budgetary resources program) pursuant to G-R-H. 23.85 Reduction pursuant to P.L. 99-177 in unobligat- ed balances (mandatory program) Use these entries for the past and current years for accounts in the national defense function (050) only. ---------------------------------------------------------------------- 24.xx Unobligated balance Unobligated balance at end of year, available, end of year carried forward automatically and 24.xx Treasury balance available for obligation in the U.S. securities: following year. Equal in any year to 24.xx Par value the next year's entry "Unobligated balance available, start of year." This entry will not include expired unobligated balances. It also excludes special and trust fund amounts and offsetting collections that are not available for obligation because provisions of law such as benefit formulas or limitations on obligations. 24.xx Unrealized discounts Amount of total purchase discounts on (-) U.S. securities held. This amount is Use these subentries only for not available for obligation. accounts that have investments in U.S. securities. [See special instructions in section 32.7.] ---------------------------------------------------------------------- 25.00 Unobligated balance Amount available for obligation during expiring the year that ceased to be available during or at the end of the fiscal year (other than amounts rescinded by law). This entry will include unobligated balances expiring for obligation, amounts written off or withdrawn by administrative action, unobligated balances returned to unappropriated receipts, etc. This entry will not reflect unobligated balances that expired in prior years. This entry will not be used to show the withdrawal of indefinite contract authority when balances of previously obligated contract authority are liquidated by offsetting collections (see line 68.49). ---------------------------------------------------------------------- 27.00 Capital transfer to Amount of balances deposited to general fund Treasury receipt accounts for Use only for revolving funds. "Earnings of Government-owned enterprises," or "Repayments of capital investment, Government-owned enterprises." This entry does not include interest payments or capital transfers of offsetting collections received during the year (see line 68.27). ---------------------------------------------------------------------- 30.00 Deficiency (-) Amount of obligations (as of the end of the year) in excess of available budgetary resources, which are reportable as violations of the Antideficiency Act. This entry is used in the year in which the deficiency is incurred. Thereafter, the deficiency is reported on lines 83.00 and 84.00 until liquidated. ---------------------------------------------------------------------- 31.00 Redemption of debt Amount of balances used for repayments of borrowing outstanding. Does not include appropriations or new offsetting collections used to retire outstanding debt (see lines 40.47 and 68.47). ---------------------------------------------------------------------- 32.47 Balance of authority to These entries will be used to withdraw borrow withdrawn unobligated balances of indefinite 32.49 Balance of contract budget authority realized in no-year authority withdrawn or multiple year accounts through downward adjustments of prior year obligations. ---------------------------------------------------------------------- 39.00 Budget authority (gross) This entry will be used to summarize budget authority when more than one type is used or to show that no budget authority is required. When two or more types of budget authority are applicable, this entry will be This line code and stub entry followed by a section showing the will be modified as follows: derivation of the budget authority (see exhibit 32A). It will also be used whenever there are multiple entries for one type of budget authority. When no budget authority is shown for any of the 3 years, and other financing entries are used, the stub entry will be listed even though no amounts will be shown. The word "gross" will appear in the stub entry only for accounts that are credited with offsetting collections. xx.xx Budget authority (type When only one type of budget authority of authority) is involved and there are no adjustments, the appropriate line number will be used, and the type of authority will be shown in parentheses. ---------------------------------------------------------------------- Current authority: Appropriations: ---------------------------------------------------------------------- 40.00 Appropriation (definite) Amount appropriated or requested to be appropriated for general and trust funds for the years indicated. Includes amounts appropriated for liquidation of contract authority, debt reduction, and deficiency appropriations, when applicable. 40.05 Appropriation Amounts appropriated or estimated to (indefinite) be appropriated for general and trust fund accounts. The amount for the past year will be equal to the amount certified by appropriation warrants in the account for the year. 40.20 Appropriation (special Amounts appropriated or requested to fund, definite) be appropriated for the years indicated from special fund receipts. | 40.25 Appropriation (special Amounts appropriated or estimated to |fund, indefinite) be appropriated for the years | indicated from special fund receipts. | The amount for the past year will be | equal to the amount certified by | appropriation warrants for the year. | 40.26 Appropriation (trust Amounts appropriated or requested to |fund, definite) be appropriated for the years | indicated from trust fund receipts. | 40.27 Appropriation (trust Amounts appropriated or estimated to |fund, indefinite) be appropriated for the years | indicated from trust fund receipts. | The amount for the past year will be | equal to the amount certified by | appropriation warrants for the year. ---------------------------------------------------------------------- Advance funding: 40.28 Appropriation available Portion of the succeeding year's from subsequent year appropriation made available as advance funding by Congress. 40.29 Appropriation available Portion of the appropriation made in prior year (-) available as advance funding in the preceding year. ---------------------------------------------------------------------- Rescissions: 40.35 Appropriation rescinded These entries will be used to reflect (-) rescissions enacted for the current 40.36 Unobligated balance year of appropriations or unobligated rescinded) (-) balances of prior year budgetary Use only for the current year. resources. They will also be used in a separate program and financing schedule with a transmittal code of "5" to present amounts for which rescissions of current year appropriations or unobligated balances of budgetary resources are proposed (see section 32.8(b)). Legislation that defers existing budget authority (or unobligated balances) from a year in which it was available for obligation to a year in which it was not available for obligation will also be reflected as a rescission. A reappropriation will be shown on line 50.00 in the first year of the extended availability. ---------------------------------------------------------------------- Adjustments: 40.47 Portion applied to debt Amount appropriated to liquidate debt. reduction (-) (Amounts appropriated for the purpose of liquidating debt should be specified in the appropriations language.) 40.48 Portion applied to Amount appropriated to eliminate a liquidate deficiencies (-) prior year deficiency (see line 85.00). 40.49 Portion applied to Amount appropriated to liquidate liquidate contract authority contract authority. (Amounts (-) appropriated for the purpose of liquidating contract authority should be specified in the appropriations language.) 40.50 Balance of appropriation Amounts withdrawn or lapsed from to liquidate contract appropriations to liquidate contract authority withdrawn (-) authority. Use 40.50 only in the past year or current year and only with prior approval of OMB. ---------------------------------------------------------------------- Reductions pursuant to appropriations acts or G-R-H reductions: 40.75-40.79 Reduction pursuant Reductions in appropriations law to P.L. xxx-xxx (-) mandating reductions (percentage or other) in current budget authority allocated to affected accounts. OMB will advise agencies which code will be used to identify the appropriation act mandating the reduction. 40.80 Reduction pursuant to These entries will be used to reflect P.L. 99-177 (discretionary the cancellation of current program) (-) appropriations for discretionary and 40.85 Reduction pursuant to mandatory programs pursuant to the P.L. 99-177 (mandatory G-R-H law. program) (-) Use only in the current year. ---------------------------------------------------------------------- Transfers: 41.00 Transferred to other Amount of the appropriation accounts (-) transferred to another appropriation or fund account in the same year in which the authority becomes available that represents an adjustment to the accounts involved and does not involve an obligation or an outlay. These adjustments will usually be limited to interchange of budget authority where the purpose has changed, transfers under reorganization plans, and transfers authorized by Congress in lieu of supplemental appropriations. This entry will also be used to reflect transfers of unobligated balances that result from legislation which changes the purpose for which the balances are available. Transfers of balances for which the purpose has not changed or transfers of balances resulting from general transfer authority will be reflected on line 22.00. 42.00 Transferred from other Amount of the appropriation accounts transferred from another appropriation or fund account in the same year in which the authority becomes available that represents an adjustment to the accounts involved and does not involve an obligation or an outlay. These adjustments will usually be limited to interchange of budget authority where the purpose has changed, transfers under reorganization plans, and transfers authorized by Congress in lieu of supplemental appropriations. This entry will also be used to reflect transfers of unobligated balances that result from legislation which changes the purpose for which the balances are available. Transfers of balances for which the purpose has not changed or transfers resulting from general transfer authority will be reflected on line 22.00. ---------------------------------------------------------------------- 43.00 Appropriation (total) This line equals the sum of lines 40.00 through 42.00 and will be used if there are multiple entries coded 40.00 through 42.00. ---------------------------------------------------------------------- Current authority: Authority to Amount authorized or requested to be borrow: authorized to be expended out of 47.00 Authority to borrow moneys derived from borrowing from the (definite) Treasury or from investors other than 47.05 Authority to borrow Treasury. To the extent that available (indefinite) indefinite budget authority is used or estimated to be used to cover obligations, new budget authority will be reported for all such obligations. Such new budget authority will be reported even though subsequent appropriations or collections credited to the account will be used for liquidation. 47.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with current authority to borrow. 47.90 Authority to borrow This line equals the sum of lines (total) 47.00 through 47.85 and will be used if there are multiple entries on lines coded 47.00 through 47.85. ---------------------------------------------------------------------- Current authority: Contract Amount of new authority to incur authority: obligations in advance of collections 49.00 Contract authority or an appropriation for liquidation. (definite) 49.05 Contract authority (indefinite) 49.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with current contract authority. 49.90 Contract authority This line equals the sum of lines (total) 49.00 through 49.85 and will be used if there are multiple entries on lines coded 49.00 through 49.85. ---------------------------------------------------------------------- Current authority: Amounts of new budget authority Reappropriation: resulting from congressional actions 50.00 Reappropriation to continue the availability of funds (definite) that have expired or would otherwise 50.05 Reappropriation expire. Any such extension of (indefinite) availability will be counted as new 50.20 Reappropriation (special budget authority in the first year of fund, definite) the extended availability. 50.25 Reappropriation (special fund, indefinite) | 50.26 Reappropriation (trust | fund, definite) | 50.27 Reappropriation (trust | fund, indefinite) 50.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with reappropriations. 53.00 Reappropriation (total) This line equals the sum of lines 50.00 through 50.85 and will be used if there are multiple entries on lines coded 50.00 through 50.85. ---------------------------------------------------------------------- Permanent authority: Amount of authority becoming available Appropriations: during the period without new action 60.00 Appropriation (definite) by Congress. See definitions for types 60.05 Appropriation of authority in corresponding lines (indefinite) under current authority. 60.20 Appropriation (special fund, definite) 60.25 Appropriation (special fund, indefinite) | 60.26 Appropriation (trust | fund, definite) | 60.27 Appropriation (trust | fund, indefinite) | 60.28 Appropriation For permanently appropriated special |(unavailable balances) and trust fund accounts with amounts | precluded from obligation by | provisions of law, amount of budget | authority that becomes available for | obligation from balances of receipts | previously unavailable and reported in | a schedule on unavailable collections | (data section N). 60.45 Portion precluded from Amount of budget authority in a obligation (-) special or trust fund precluded from Use lines 60.26 and 60.45 only obligation in a fiscal year by a with prior approval of OMB. provision of law (such as a limitation on obligations or a benefit formula). This amount will be treated as a balance of budgetary resources unavailable for obligation and will be included in a schedule on unavailable collections (see section 36.6). 60.47 Portion applied to debt reduction (-) 60.48 Portion applied to Amount used to liquidate a prior year liquidate deficiencies (-) deficiency (see line 85.00). 60.49 Portion applied to liquidate contract authority (-) 60.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions and G-R-H reductions associated with permanent appropriations. 61.00 Transferred to other accounts (-) 62.00 Transferred from other accounts 63.00 Appropriation (total) This line equals the sum of lines 60.00 through 62.00 and will be used if there are multiple entries on lines coded 60.00 through 62.00. ---------------------------------------------------------------------- Permanent authority: Proceeds of loan asset sales with recourse: 64.00 Proceeds of loan asset Amount of new budget authority sales with recourse resulting from the sale of financial assets with recourse (see section 14.2). 64.47 (-) Portion applied to Amount of the procceds of loan asset debt redemption sales with recourse used to liquidate debt. 64.90 Proceeds of loan asset This line equals the sum of lines sales with recourse 64.00 through 68.47 and will be used (total) if there are multiple entries on lines coded 64.00 and 64.47. ---------------------------------------------------------------------- Permanent authority: Advance appropriation: 65.00 Advance appropriation Appropriations which are made to (definite) become available one fiscal year or 65.05 Advance appropriation more beyond the fiscal year for which (indefinite) the appropriations act is passed. 65.20 Advance appropriation (special fund, definite) 65.25 Advance appropriation (special fund, indefinite) | 65.26 Advance appropriation | (trust fund, definite) | 65.27 Advance appropriation | (trust fund, indefinite) 65.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with advance appropriations. 65.90 Advance appropriation This line equals the sum of lines (total) 65.00 through 65.85 and will be used if there are multiple entries on lines coded 65.00 through 65.85. ---------------------------------------------------------------------- Permanent authority: Authority to borrow: 67.10 Authority to borrow (definite) 67.15 Authority to borrow (indefinite) 67.16 Authority to borrow Amount of authority to borrow for (indefinite) (12 U.S.C. direct loan obligations by the Federal 2281-96) Financing Bank. Use only for liquidating accounts. 67.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with permanent authority to borrow. 67.90 Authority to borrow This line equals the sum of lines (total) 67.10 through 67.85 and will be used if there are multiple entries on lines coded 67.10 through 67.85. ---------------------------------------------------------------------- Permanent authority: Spending authority from offsetting collections: 68.00 Spending authority from Amount equal to offsetting collections offsetting collections credited to the account. Will also include refunds that pertain to obligations recorded in prior fiscal years. 68.26 Spending authority from For accounts with limitations on the offsetting collections use of offsetting collections, the (unavailable balances) amount of budget authority that becomes available for obligation from unavailable balances of offsetting collections reported in the schedule on unavailabe collections (see MAX schedule N). 68.27 Capital transfer to Amount of offsetting collections general fund (-) deposited to Treasury receipt accounts Use only for revolving funds. for "Earnings of Government-owned enterprises," or "Repayments of capital investment, Government-owned enterprises." Should not include interest payments. 68.33 Portion applied to Amount of offsetting collections used liquidate deficiencies (-) to cover obligations incurred in a prior year in excess of available budgetary resources. This entry will always equal line 86.00. 68.45 Portion not available Portion of total offsetting for obligation (limitation on collections credited to the account obligations) (-) that is not available for obligation because of limitations on program level included in appropriations acts. (This amount will be treated as a balance of budgetary resources unavailable for obligation and will be included in a schedule on unavailable collections (see section 36.6).) 68.47 Portion applied to debt Amount of offsetting collections used reduction (-) for repayments of borrowing outstanding. 68.49 Portion applied to Amount of offsetting collections used liquidate contract authority to liquidate contract authority. (-) 68.75 Reduction pursuant to Reductions in appropriations law P.L. xxx-xxx (-) mandating reductions (percentage or other) in spending authority from offsetting collections. 68.80 Reduction pursuant to These two entries will reflect the P.L. 99-177 (discretionary amount of offsetting collections that program) (-) are not available in the account as a result of reductions in spending authority pursuant to G-R-H. 68.85 Reduction pursuant to P.L. 99-177 (mandatory program) (-) 68.90 Spending authority from This line equals the sum of lines offsetting collec- 68.00 through 68.85 and will be used tions (total) only if there are multiple entries on lines coded 68.00 through 68.85. ---------------------------------------------------------------------- Permanent authority: Contract authority: 69.10 Contract authority (definite) 69.15 Contract authority (indefinite) 69.xx [See special This entry will be used with the instructions in section 32.7] suffix codes in section 32.7 to report rescissions, reductions in appropriations acts, and G-R-H reductions associated with permanent contract authority. 69.90 Contract authority This line equals the sum of lines (total) 69.10 through 69.85 and will be used if there are multiple entries coded 69.10 through 69.85. ---------------------------------------------------------------------- 32.4. Data on relation of obligations to outlays. The section on "Relation of obligations to outlays" sets forth the items making up the bridge between total obligations and outlays. The entries listed below, coded as indicated, should be used. Entries in boldface normally will be generated automatically. When additional entries are needed, prior approval must be obtained from OMB. ---------------------------------------------------------------------- Entry Description ---------------------------------------------------------------------- 71.00 Total obligations. This entry will always equal line 10.00 in the program by activities section.This entry will always be listed in the stub column even if no amounts are shown. ---------------------------------------------------------------------- |Obligated balance, start of Net unpaid obligations brought forward |year: from the preceding year (see section | 14.2(a)). These entries will equal the | corresponding entries at the end of | the preceding year. | Total unpaid obligations and current | accounts receivable from transactions | with other Government accounts will be | separately identified. | 72.10 Receivables from other Current accounts receivable from |government transactions with other government |accounts accounts that have been reported as |This entry is not generally offsetting collections. Does not |applicable to special funds or include receivables from the public |non-revolving trust funds. (see section 14.2(a)). | 72.xx Unpaid obligatios Total unpaid obligations brought | 72.xx Treasury balance forward from the preceding year (see | U.S. securities: section 14.2(a)). 72.xx Par value 72.xx Unrealized discounts (-) Use these subentries only for accounts that have investments in U.S. securities. [See special instructions in section 32.7] ---------------------------------------------------------------------- 73.00 Obligated balance Net amount of unpaid obligations transferred, net transferred to (minus entry) or from other accounts (positive entry). ---------------------------------------------------------------------- |Obligated balance, end of year Net unpaid obligations carried forward |(-): to the succeeding year (see section | 14.2(a)). Total unpaid obligations and | current accounts receivable from | transactions with other government | accounts will be separately | identified. | 74.10 Receivables from other |government |accounts |This entry is not generally |applicable to special funds or |non-revolving trust funds. | 74.xx Unpaid obligations (-) | 74.xx Treasury balance (-) | U.S. securities: | 74.xx Par value (-) | 74.xx Unrealized discounts |Use these subentries only for |accounts that have investments |in U.S. securities. |[See special instructions in |section 32.7.]. | |---------------------------------------------------------------------- | 77.00 Adjustments in expired Net amount of upward adjustments |accounts (positive entry) or downward |Use only in the past year adjustments (minus entry) in |columns, unless specifically obligations that were made in accounts |approved by OMB. that expired prior to the beginning of | the fiscal year. Will not include | unobligated balances that are | canceled. Upon cancellation, unpaid | obligations are a negative entry and | receivables that are transferred to | the general fund receipt account are a | positive entry. | |---------------------------------------------------------------------- | 78.00 Adjustments in unexpired Amounts made available for obligation |accounts (-) in no-year and unexpired multiple year | accounts through deobligation or | downward adjustments of prior year | obligations. This entry will always | equal amounts reported on line 17.00. | |---------------------------------------------------------------------- | 83.00 Prior year deficiencies, Balance of amounts that require a |start of year (-) deficiency appropriation or will be |83.10 Adjustments, net liquidated by offsetting collections. |84.00 Prior year deficiencies, Amount on line 83.00 should agree with |end of year the sum of amounts on lines 30.00 and | 84.00 for the previous year. Do not | include any amount recorded on line | 30.00 in the same year. The | adjustment entry will be used to | reflect net adjustments to the amount | of prior year deficiencies that will | require a deficiency appropriation or | will be liquidated by offsetting | collections. | 85.00 Deficiency appropriation Amount provided to eliminate a prior | year deficiency. (see lines 40.48 and | 60.48) | 86.00 Portion of offsetting This entry will be used when |collections applied to offsetting collections are used to |liquidate deficiencies liquidate a prior year deficiency and | will equal amounts reflected on line | 68.33. | |---------------------------------------------------------------------- | 87.00 Outlays (gross) Line 87.00 is used to report gross | outlays. It will only be used if | offsetting collections (lines 88.00 | through 88.50) are credited to the | account. The entry will equal the sum | of lines 71.00 through 86.00. If there | are no offsetting collections, only | line 90.00 is required. |---------------------------------------------------------------------- | | |32.5. Data on offsetting collections and adjustments to gross budget |authority and outlays. | | The section on "Offsetting collections and adjustments to gross |budget authority and outlays" identifies the offsetting collections |that are deducted from gross budget authority and outlays to arrive at |a net budget authority and outlay amount for the account. Entries in |boldface normally will be generated automatically. ---------------------------------------------------------------------- Entry Description ---------------------------------------------------------------------- Offsetting collections from: Amounts authorized to be credited to an appropriation or fund account. (Includes refunds that pertain to obligations recorded in prior fiscal years.) The collections will be identified by the source of the payment (see the descriptions below). Subentries will be used when there are significant amounts of different types of income, such as insurance premiums, loan repayments, interest, fees, etc. Where reimbursable work is authorized, the amount reflected as offsetting collections will represent the budgetary resources available for obligation, e.g., orders accepted from within the Government that represent valid obligations of the ordering account, orders accepted from the public for which advance payment has been received. (Reimbursements received when orders from within the government are filled will not be recorded as budgetary resources.) See section 14.3 for adjustments related to U.S. securities transactions. | 88.00 Federal sources (-) Amount of payments from other | government accounts except interest | received from investments in U.S. | securities. Include orders and | contracts accepted that are valid | obligations of ordering accounts | whether or not accompanied by | advances. Includes all general fund, | special fund, trust fund, revolving | fund, and management fund accounts. | Also includes all payments from | Federal accounts not included in the | budget totals. 88.20 Interest on U.S. For general and revolving fund securities (-) accounts, interest earned or estimated to be received on investments in marketable and nonmarketable Treasury securities. 88.25 Interest on uninvested Interest paid by Treasury on balances funds (-) not invested in public debt securities. | 88.40 Non-Federal sources (-) Amount of payments received from | outside the Government as a result of | business-type transactions (e.g., | repayments of loan principal, interest | on outstanding loans, user charges) | and amount of orders received from | outside the Government that are | accompanied by advances. Excludes | payments that arise from the | Government's sovereign or governmental | powers. Such amounts will be reported | on line 88.45. | 88.45 Offsetting governmental Amount of payments received from |(-) non-Federal sources that are | governmental in nature (e.g., tax | receipts, compulsory user charges, | custom duties, license fees) but | required by law to be credited to the | account (see section 14.2(d)). ---------------------------------------------------------------------- 88.90 Total, offsetting This entry is the sum of lines 88.00 collections (-) through 88.50 and will only be used if there are multiple entries coded 88.00 through 88.50. ---------------------------------------------------------------------- 89.00 Budget authority (net) This entry equals line 39.00 plus the negative amounts on lines 88.00 through 88.50 or line 88.90, if that line is used. It will be used only if offsetting collections (lines 88.00 through 88.50) are credited to the account. ---------------------------------------------------------------------- 90.00 Outlays (net) Total of the lines 87.00 plus the negative amounts on lines 88.00 through 88.50 or line 88.90, if that line is used. When line 87.00 is not used, it will equal the total of lines 71.00 through 86.00. The word "net" will appear in the stub entry only for accounts that are credited with offsetting collections. This entry will always be listed in the stub column even though the amount columns may be blank. ---------------------------------------------------------------------- 91.10 Outlays prior to The amount of outlays that would have reduction pursuant to P.L. 99- occurred in the current year only if 177 resources had not been sequestered under G-R-H. Use only if 91.80 and/or 91.85 are reported. 91.80 Reduction pursuant to The amount of the reduction in outlays P.L. 99-177 (discretionary in the current year only associated program) (-) with a G-R-H sequester of budgetary resources for discretionary programs. 91.85 Reduction pursuant to The amount of the reduction in outlays P.L. 99-177 (mandatory in the current year only associated program) (-) with a G-R-H sequester of outlays of Use only for the current year. budgetary resources for mandatory programs. ---------------------------------------------------------------------- 32.6. Data on distribution of budget authority and outlays. When accounts are consolidated or merged into a single schedule (see section 32.8(g)-(h)), a distribution of budget authority and outlays by account will be appended to the bottom of the program and financing schedule. Each merged or consolidated budget account will be listed by name and data provided for PY through BY. 32.7. Additional coding requirements for budget authority and balances. (a) Reporting of rescissions and reductions of budget authority.--Budget authority entries for both current and permanent appropriations, reappropriations, authority to borrow, and contract authority (codes 40.xx, 47.xx, 49.xx, 50.xx, 60.xx, 67.xx and 69.xx) may require additional coding to report the following information: ---------------------------------------------------------------------- .35 [type of authority] rescinded. [Rescission proposals will be shown in a separate program and financing schedule with transmittal code "5," and the stub title will be modified to read "Rescission proposal."] .36 Unobligated balance rescinded [type of authority]. [Rescission proposals will be shown in a separate program and financing schedule with transmittal code "5," and the stub title will be modified to read "Rescission proposal."] .75-.79 Reduction pursuant to P.L. xxx-xxx. [Used for reduction in appropriations law mandating reductions (percentage or other) allocated to affected accounts. .80 Reduction pursuant to P.L. 99-177 (discretionary program). [Used for G-R-H reductions.] .85 Reduction pursuant to P.L. 99-177 (mandatory program) [Used for G-R-H reductions.] ---------------------------------------------------------------------- (b) Reporting of balances.--Balance entries (items 21.xx, 24.xx, 72.xx, and 74.xx) will be coded with a two-digit suffix, as follows, to identify the type of authority involved. For appropriations and fund balances, the second digit will differentiate between invested and uninvested balances. ---------------------------------------------------------------------- .4x Appropriation: 0--Treasury balance 1--Par value [for investments in U.S. securities] 2--Unrealized discounts [for investments in U.S. securities] .47 Authority to borrow .49 Contract authority [unfunded] .9x Fund balance [for revolving and management funds only]: 0--Treasury balance 1--Par value [for investments in U.S. securities] 2--Unrealized discounts [for investments in U.S. securities] ---------------------------------------------------------------------- Where more than one type of authority is involved, the main entry will be uncoded and subentries will be coded as shown above. These codes will be used for balances of both current and permanent authority. Balances of reappropriations will be coded the same as appropriations. Agencies are reminded that contract authority by definition is unfunded. When an appropriation to liquidate the contract authority is provided, the unexpended balance thereafter is reported as an appropriation balance. For invested balances, the amount of any purchase discount will be carried as an adjusting entry until the security is redeemed or sold at which time the adjusting entry will be reversed and a receipt or offsetting collection will be recorded (see section 14.3). 32.8. Program and financing in special cases. The instructions in sections 32.1-32.5 will be modified in certain cases, as described below. (a) Supplementals (including pay raise supplementals) and items for later transmittal.--Separate schedules will be required to display those transactions that are excluded from the regular budget schedules, i.e., pending supplementals, supplementals requested in the budget, and items proposed for later transmittal under either existing or proposed legislation. The schedules will reflect the effect of these transactions upon the information presented in the regular schedule for the account. The presentation for the regular account will also include a summary of budget authority and outlays in accordance with section 36.2. Supplementals and items proposed for later transmittal are identified in the account identification code for the schedule as described in section 20.3. One of the following titles, as appropriate, will be shown at the top of the schedule: Supplemental now requested Legislative proposal, not subject to PAYGO Legislative proposal, subject to PAYGO When a supplemental proposal involves a transfer between accounts, the transaction will be omitted from the regular schedules, and displayed in separate schedules for each of the affected accounts. (b) Rescission proposals.--The effect of rescission proposals will be omitted from the regular program and financing schedule for the affected account and presented in a separate schedule under transmittal code 5 (see section 14.2(j)). The rescission schedule will reflect the changes to amounts in the regular schedule that would result from the rescission. For example, if the budget authority would otherwise be obligated in the event that the rescission is not accepted, negative amounts for obligations and outlays (outlay savings) should be displayed in the rescission schedule. In cases where the amounts proposed for rescission could not othewise be obligted and are shown as expiring in the regular schedule, a negative entry for line 2500, "Unobligated balance expiring," will be shown on the rescission proposal schedule. This same amount will also be entered as a rescission proposal on the appropriate budget authority line. The combination of the regular and rescission schedules should display the condition of the account as it would exist if Congress accepts the rescission proposal. The presentation for the regular account will also include a summary of budget authority and outlays in accordance with section 36.2. Deferrals (see section 14.1) and enacted rescissions will be included in the regular budget schedules. In addition, if legislation defers existing budget authority from a year in which it was available for obligation to a year in which it was not available for obligation, a rescission will be reflected in the regular budget schedules. Part VII of OMB Circular No. A-34 describes the materials that must be submitted for rescission proposals and deferrals. (c) Transfer in the estimates.--Revision of estimates to reflect a proposed transfer of responsibility for certain activities may be required of both the gaining and the losing agencies (see section 14.2(l)). Where a transfer in the estimates for the budget year results in a significant increase to or decrease from the amount of budget authority for the past or current year, a footnote explaining the transfer will follow the program and financing schedule. For the account assuming the responsibility, the following footnote will be used: Note.--Includes $---- thousand in budget authority in 19BY for activities previously financed from: 19PY 19CY (In thousands of dollars) [List the full title of each losing account, including agency and bureau, and the budget authority amount applicable to each. Where it is more appropriate to show the amount on some other basis, e.g., obligations, the footnote will be modified accordingly.] If the entire budget year estimate is for the transferred activity, the footnote may be worded "19BY estimate is for activities previously financed from [List agency, bureau, and account title]." For the account losing the activity, the following footnote will be used: Note.--Excludes $---- thousand in budget authority in 19BY for activities transferred to: [List the full title of each gaining account, including agency and bureau, and the budget authority amount applicable to each. Where it is more appropriate to show the amount on some other basis, e.g., obligations, the footnote will be modified accordingly.] Comparable amounts for 19PY ($---- thousand) and 19CY ($---- thousand) are included above. A transfer in the estimates footnote is required only in the year the transfer proposal is made. If more than one footnote is used they should be displayed below a centered heading, "NOTES." Wording of the footnotes will be modified as necessary to explain current year transfers. (d) Transfer of resources.--Transfers between agencies resulting from Presidential reorganization plans or enacted reorganization legislation may involve unique problems. As a general rule, the transferred activities will be excluded from the schedules of the losing agency and shown in the gaining agency on a three year comparable basis. Footnotes will be used to identify the amounts involved. When the gaining agency assumes all of the activities previously financed under a single account in another agency, the losing agency will omit budget schedules and appropriation language for the affected account and the transferred activities and appropriation language will be reflected in the gaining agency. Agency staff must consult with OMB representatives in each instance. (e) Annual limitations on use of trust or revolving funds.--The program totals on schedules for limitations on administrative expenses and other annual limitations on the use of trust or revolving funds will be stated on the basis of obligations or other measures, depending upon the basis on which the limitation operates. The wording of the total line will be adjusted accordingly. An entry reading "Balance lapsing" will be used to identify amounts no longer available. Limitations on direct loans and loan guarantees are treated separately (see section 33). Entries in these schedules will not be coded but should generally conform to the line entries described in sections 32.3, 32.4, and 32.5 as applicable. (Entries on the related object class schedule will be coded.) The last entry of the financing section will read "Limitation." The last entry in the section on relation of obligations to outlays will read "Outlays from limitation." Similarly, proposed supplemental increases in limitations will be displayed in the uncoded separate schedule for the limitation account; the effect of the increase upon the fund, if any, will be displayed in a coded separate schedule for the fund as a whole. (f) Allocations.--Program and financing information for allocations will be combined with the parent account without separate identification (see section 11.5(d)). However, obligations incurred under allocations for accounts that have allocations to other agencies will be identified in a separate section of the object class schedule of the parent agency (see section 35.4). A note will be shown in the receiving agency's submission (at the end of each bureau or equivalent grouping, as appropriate) under the heading "Allocations received from other accounts," reading as follows: Note.--Obligations incurred under allocations from other accounts are included in the schedules of the parent appropriations as follows: [list agency, bureau, and account title for each parent appropriation]. References should not be included in cases where the only allocation transactions are outlays, since outlays from allocations are not separately identified. (g) "Merged" accounts.--Where two or more appropriations have been or are proposed to be replaced by a single appropriation (see section 11.5(f)), a single set of schedules will be submitted for the new appropriation covering PY through BY. On such schedules, a distribution of budget authority and outlays by account will be shown at the end of each consolidated program and financing schedule (see section 32.6). The following footnote will also be used: Note.--The activities previously financed under [agency title, bureau title, account title(s)] in 19PY and 19CY are presented in these schedules and are proposed to be financed in this account in 19BY. Budget authority and outlays are distributed by account above. (h) Consolidated schedules.--When two or more accounts are consolidated in a single set of schedules (see section 11.5(g)), the title of each unexpired account will be listed as an activity. Subentries may be used to identify activities carried under the individual accounts when the amounts are significant. A distribution of budget authority and outlays by account will be shown at the end of the program and financing schedule (see section 32.6). When the schedule includes accounts for which no new appropriations were made and against which no obligations were incurred, such accounts will be identified in a footnote reading: Note.--Includes unobligated balances for [titles of accounts]. 32.9. Agreement with the Treasury Annual Report and the final Report on Budget Execution (Standard Form 133). Data for the past year are to be reported in conformance with related reports unless an exception is approved by OMB. Agencies should report past year data to Treasury in a way that is consistent with the way amounts will show in the past year of the program and financing schedules. To the extent that these amounts are reported to Treasury by organizations other than those preparing the budget schedules, action should be taken to ensure that the amounts reported are conceptually and numerically consistent. The following table lists the major items that should be consistent in program and financing schedules, in the Treasury Department's Annual Report Appendix (commonly known as the Treasury Combined Statement or TCS), and in the final (September 30) Report on Budget Execution (Standard Form 133). In the event of disagreement, agencies should prepare explanations of the reasons. Differences between Treasury balances and balances in the budget may exist for certain types of investment transactions (see section 14.3). Each agency provides the Treasury Department with the necessary information, through various accounting reports, to prepare the Annual Report. Before Treasury distributes advance copies of the Annual Report, the checks indicated in the following table should be made against data reported on the "Year-End Closing Statement" (Treasury FMS Form 2108) and the "Undisbursed Appropriation Account Ledger" (Treasury FMS Form 6653). ---------------------------------------------------------------------- Treasury Annual Report, Program and financing Part Three-- schedule line entries SF 133 line entries Appropriations, outlays, (as described in as described in OMB and balances sections 32.2-32.5) Circular No. A-34 ---------------------------------------------------------------------- Column 1: Balances 21.xx--Unobligated 2A--Unobligated beginning of fiscal year, balance available, start balance: Brought unobligated balance: of year (plus amounts forward October 1, (less amounts footnoted that are precluded from in the unexpired as unavailable for obligation because of account column obligation) limitations or benefit only. (Deduct unobligated formulas) balances in expired 83.00--Prior year accounts.) deficiencies, start of year (deduct absolute value) ---------------------------------------------------------------------- Column 1: Balances 72.xx--Unpaid 13A--Net unpaid beginning of fiscal year, obligations, start of obligations: obligated balance: The year Obligated balance, sum of accounts payable 72.10--Receivables from as of October 1 and undelivered orders other government minus the sum of accounts accounts, start of year receivable and unfilled customer orders ---------------------------------------------------------------------- Column 2: Appropriations Budget authority entries 1--Budget and other obligational (including 41.00 and authority authority: Total 42.00 but excluding 68.xx) 23.xx--Reduction pursuant to P.L. 99-177 in unobligated balance 85.00--Deficiency appropriation ---------------------------------------------------------------------- Net effect shown, with a 41.00--Transferred to 1D--Budget footnote, in column 2 for other accounts (budget authority: Net transfers between annual authority) (deduct transfers (+) or accounts in the same fund absolute value) (-) group. All other 42.00--Transferred from transfers shown in column other accounts (budget 3 authority) 61.00--Transferred to other accounts (deduct absolute value) 62.00--Transferred from other accounts ---------------------------------------------------------------------- Column 3: Transfers, 22.00--Unobligated Not applicable borrowings, and balance transferred, net investments (net): (deduct positive figures; (Borrowings are shown net add absolute value of of repayments. Program negative figures) and financing schedules 31.00--Redemption of debt show repayments only 68.47--Portion applied to (line 31.00); therefore, debt reduction amounts in this column 73.00--Obligated balance and the sum of applicable transferred, net (add program and financing positive figures; deduct entries may disagree by absolute value of the amount borrowed.) negative figures) ---------------------------------------------------------------------- Not applicable 22.00--Unobligated 2B--Unobligated balance transferred, net balance: Net (deduct positive figures; transfers (+) or add absolute value of (-) negative figures) ---------------------------------------------------------------------- Column 4: Outlays (net): 90.00--Outlays 14--Outlays Total ---------------------------------------------------------------------- Not applicable 68.xx--Spending authority 3--Reimbursements from offsetting and other income collections ---------------------------------------------------------------------- Not applicable 17.00--Recovery of prior 4A--Recoveries of year obligations (add prior obligations: absolute value) actual, in the (Unexpired accounts unexpired account only.) column only. (Deduct refunds from prior years.) ---------------------------------------------------------------------- Not applicable 78.00--Adjustments in 4A--Recoveries of unexpired accounts prior obligations: actual ---------------------------------------------------------------------- Column 5: Balances Not applicable. Not applicable withdrawn and other transactions: The sum of the entries for undisbursed funds, unfunded contract authority, authority to borrow from the Treasury, and authority to borrow from the public (plus increases in unobligated balances footnoted in columns 1 and 6 as unavailable for obligation) ---------------------------------------------------------------------- Column 6: Balances end of 24.xx--Unobligated Not applicable fiscal year, unobligated balance available, end of balance: (Less amounts year (plus amounts that footnoted as unavailable are precluded from for obligation) obligation because of limitations or benefit formulas) 30.00--Deficiency (deduct absolute value) 84.00--Prior year deficiencies, end of year ---------------------------------------------------------------------- Not applicable 24.xx--Unobligated 9--Unobligated balance available, end of balances available year in the unexpired 25.00--Unobligated account column balance expiring 30.00--Deficiency (deduct absolute value) 84.00--Prior year deficiencies, end of year 10--Unobligated balances unavailable in the unexpired account column ---------------------------------------------------------------------- Column 6: Balances end 74.xx--Unpaid 13C--Net unpaid of fiscal year, obligated obligations, end of year obligations; balance: The sum of 74.10--Receivables from obligated balance, accounts payable and other government end of year undelivered orders minus accounts, end of year the sum of accounts receivable and unfilled customer orders ---------------------------------------------------------------------- Not applicable 10.00--Total obligations 8--Obligations incurred in the unexpired account column ---------------------------------------------------------------------- Not applicable 71.00--Total obligations 12--Obligations 78.00--Adjustments in incurred, net, in unexpired accounts the unexpired account column ---------------------------------------------------------------------- Not applicable 77.00--Adjustments in 8--Obligations expired accounts incurred in the expired account column 4--Recoveries reported in the expired account column (report as a negative value) ----------------------------------------------------------------------