Special Schedules 36.1. Personnel summary (MAX schedule Q). A personnel summary is used to report the total compensable workyears financed by an account for PY through BY. A personnel summary is required whenever an account contains an entry for personnel compensation in the object class schedule, i.e., object |class entry 11.1 or 11.3 (see section 35.5), unless all of the |obligations in 11.1 and 11.3 are allocated to another agency. Total compensable workyears reported in the personnel summary should be consistent with total full-time equivalent (FTE) employment funded by an account. The total FTE employment reported in data section Q should include components that in the past were referred to as "ceiling" and "ceiling exempt." In addition, for accounts that have allocations to other |agencies, the allocation FTEs are included in the personnel summary |of the receiving agency, without separate identification. While the definition of object class 11.1 (see section 35.5) stipulates that compensation must be included for all workdays in the fiscal year, the FTE data in the personnel summary should be consistent with that reported to the Office of Personnel Management on the SF113G report. (See the discussion in section 13.3(c), dealing with that report.) Personnel summary schedules will be reported in MAX schedule Q and will appear after the object class schedule. Data will be reported using the entries indicated below. ---------------------------------------------------------------------- Entry Description ---------------------------------------------------------------------- Xx0x The first digit distinguishes between direct, reimbursable, and other categories, consistent with the reporting of data in the object classification schedule (see section 35.4). The following codes are used for the first digit: 1--direct 2--reimbursable 5--revolving fund 6--limitation account--direct 7--limitation account--reimbursable ---------------------------------------------------------------------- xX0x The second digit distinguishes between civilian and military personnel. The following codes are used for the second digit: 0--civilian personnel 1--military personnel ---------------------------------------------------------------------- xx0x The third digit will always be "0". ---------------------------------------------------------------------- The fourth digit is used to report total compensable workyears, as follows: Total compensable workyears: xx01 Full-time equivalent This entry, stated in workyears, will employment reflect the total hours funded (including hours for ceiling exempt | employment and excluding estimates of | terminal leave and overtime and holiday | hours) for all personnel whose | compensation is reported in object class | 11.1 or 11.3, except for FTE allocations | to another agency. The methodology for | calculating the workyears is as | described in section 13.3. | xx05 Full-time equivalent of This entry, stated in workyears, will |overtime and holiday hours reflect the portion of object class 11.5 | that is attributable to overtime and | holiday hours, as defined in section | 35.3 except for FTE allocations to | another agency. ---------------------------------------------------------------------- Agencies are also required to include personnel summaries in their budget justifications to Congress. 36.2. Summary of budget authority and outlays. A summary will be printed for each regular account that has separate program and financing schedules for supplemental requests, legislative proposals, or rescission proposals to report the totals for budget authority and outlays for PY through BY. The summary is generated automatically from MAX data and appears immediately following the program and financing schedule and any associated footnotes for the regular (transmittal code 0) account. The summary normally will contain the following entries, as applicable, in the sequence shown: ---------------------------------------------------------------------- Wording of Entry Description ---------------------------------------------------------------------- Enacted/requested: Total amount of budget authority and Budget authority outlays for all years shown in the Outlays regular program and financing schedule under transmittal code 0. These entries reflect, without separate identification, reductions pursuant to the Budget Enforcement Act of 1990, which amended the G-R-H law. ---------------------------------------------------------------------- Proposed for later Total amount of budget authority and transmittal: outlays for all years shown in a Budget authority separate program and financing schedule Outlays under transmittal codes 2, 3, or 4. ---------------------------------------------------------------------- Supplemental: Total budget authority and outlays for Budget authority all years shown in a separate program Outlays and financing schedule under transmittal code 1. ---------------------------------------------------------------------- Rescission proposal: Total amount of reduction of budget Budget authority authority and outlays for all years Outlays shown in a separate program and financing schedule under transmittal code 5. ---------------------------------------------------------------------- Total: Sum of all preceding entries. Budget authority Outlays ---------------------------------------------------------------------- 36.3. Financial statements (MAX schedules E and F). (a) General instructions.--Financial statements will be submitted for: --all enterprises specifically required by the Government Corporation Control Act or other legislation to submit such budgets; --all direct and guaranteed loan financing accounts (balance sheet only); and --all Government-sponsored enterprise funds. |Financial statements are generally required for revolving funds |(including trust revolving funds) that conduct business-like |activities with the public. Exemptions from this requirement may be |allowed by OMB, where not required by law, on a case-by-case basis. In addition, OMB may require financial statements for certain intragovernmental revolving funds. The data consist of: | --a statement of operations (see section 36.3(b)) for PY-1 through | BY (MAX schedule E); and --a balance sheet (see section 36.3(c)) for PY-1 through BY (MAX schedule F). Separate schedules are required for supplemental requests and proposed legislation items. These schedules will show the effect of the supplemental request or proposed legislation on the information presented in the regular schedules for the account. (b) Statement of operations (MAX schedule E).--Statements of operations provide information on the net income (or loss) of programs. Amounts reported will be based on accrual accounting |concepts. Statements of operations are not required for credit |financing accounts. Statements of operations will be prepared in the format of exhibit 36A, with audited actual amounts as of the close of PY-1, actual amounts as of the close of PY, and estimates as of the close of CY and BY. When an enterprise is engaged in two or more significant programs, the revenue, expense, and net income or loss for each program should |be reported separately. A two-digit group code can be used to group |data by program, as described in the MAX User's Guide. The statements will also provide the total revenue, expense, and income or loss of the account as a whole. Data will be reported using the entries indicated below. In the MAX system, amounts normally will be automatically generated for total and subtotal entries. ---------------------------------------------------------------------- Line number code Description ---------------------------------------------------------------------- 01xx The first digit will always be "0" and the second digit will always be "1". ---------------------------------------------------------------------- 01Xx The third digit will take on the value of 0 through 8 to identify different program activities. When two or more programs are presented, a subtotal is required and will take on the value of 9. ---------------------------------------------------------------------- 01xX The fourth digit will indicate whether the data represent revenue, expense, or net income or loss: 1--Revenue 2--Expense (Note: Expenses will always be entered as a negative (-) amount.) 9--Net income or loss ---------------------------------------------------------------------- (c) Balance sheet (data section F).--Balance sheets provide information on program assets, liabilities, and net position and are used to assess the resources available for Federal programs. Balance sheets will be prepared in the format of exhibit 36B, with |audited actual amounts as of the close of PY-1, actual amounts as of |the close of PY, and estimates as of the close of CY and BY. The entries listed below will be used to prepare the balance sheets. |These entries correspond to entries used in OMB Bulletin No. 94-01 |entitled, "Form and Content of Agency Financial Statements", which |instructs agencies to prepare financial statements at the entity |level. The terms, definitions, and instructions provided in that |bulletin will be used to prepare the balance sheets at the account |level. The following table bridges from Standard General Ledger (SGL) |accounts to the MAX line entry. | | |---------------------------------------------------------------------- | SGL |Account Entry Description |---------------------------------------------------------------------- | | ASSETS | | Federal assets: | | These assets arise from transactions among Federal agencies. Federal | agency assets are claims of a Federal agency against other Federal | agencies which, when collected, can be used in the agency's | operations. The term "Federal" can be used interchangeably with the | term "intragovernmental" in OMB Bulletin No. 94-01 "Form and Content | of Agency Financial Statements." | |---------------------------------------------------------------------- | |1010 1101 Fund balances The unobligated and obligated balances | with Treasury with Treasury for which the agency is | authorized to make expenditures and pay | liabilities, including clearing account | balances and the dollar equivalent of | foreign currency account balances. An | agency's fund balance with Treasury also | includes balances for direct loan and | loan guarantee activities held in the | credit reform financing and liquidating | accounts. | |---------------------------------------------------------------------- | | Investments in US The total of investments in Federal | securities: securities. These consist of securities | issued by Federal agencies and include | non-marketable par value Treasury | securities, market-based Treasury | securities, marketable Treasury | securities, and securities issued by | other Federal agencies. | |---------------------------------------------------------------------- | |1610 1102 Treasury Par (face or nominal) value of Treasury | securities, par securities acquired. | |---------------------------------------------------------------------- | |1611 1103 Treasury Balance of purchase premiums or | securities, discounts that have not yet been | unamortized discount amortized. | (-), | unamortized premium | (+) | |---------------------------------------------------------------------- | |1610 1104 Agency Par (face or nominal) value of agency | securities, par securities acquired. | |---------------------------------------------------------------------- | |1611 1105 Agency Balance of purchase premiums or | securities, discounts that have not yet been | unamortized discount amortized. | (-), | unamortized premium | (+) | |---------------------------------------------------------------------- | |1310 1106 Receivables, net Accounts receivable and interest | receivable, net of uncollectible | amounts. Interest receivable should be | recognized for the amount of interest | income earned but not received for an | accounting period. Receivables from | Federal agencies should be reported | separately from receivables from | non-Federal entities (on line 1206). | Interest receivable related to direct | loans and acquired defaulted guaranteed | loans should be reported separately | below as a component of credit program | receivables. | |---------------------------------------------------------------------- | |1410 1107 Advances and Advances are cash outlays made by a | prepayments Federal agency to cover a part or all of | the recipients' anticipated expenses or | as advance payments for the costs of | goods and services the agency is to | receive. Prepayments are payments made | by a Federal agency to cover certain | periodic expenses before those expenses | are incurred. Advances and prepayments | made to Federal agencies are | intragovernmental and are accounted for | and reported separately from those made | to non-Federal entities. | |---------------------------------------------------------------------- | Non-Federal assets: | These assets arise from transactions of the Federal Government with | non-Federal entities. These entities include domestic and foreign | persons and organizations outside the U.S. Government. The term can | be used interchangeably with the term "governmental" in OMB Bulletin | 94-01 "Form and Content of Agency Financial Statements." | |---------------------------------------------------------------------- | |1690 1201 Investments in Securities issued by State and local | non-Federal governments, private corporations, and | securities, net government-sponsored enterprises, net of | premiums, discounts and allowances for | losses. Securities are normally reported | at acquisition cost or amortized | acquisition cost. However, market value | should be used when there is: | (1) an intent to sell the securities | prior to maturity; and | (2) a reduction in the value of the | securities that is more than temporary. | |---------------------------------------------------------------------- | |1310 1206 Receivables, net Accounts and interest receivable due | from non-Federal entities, net of an | allowance for estimated uncollectible | amounts. No interest should be | recognized as revenue on accounts | receivable or investments that are | determined to be uncollectible unless | the interest is actually collected. | Interest receivable related to direct | loans and acquired defaulted guaranteed | loans should be reported as a component | of credit program receivables. | |---------------------------------------------------------------------- | |1410 1207 Advances and Advances are cash outlays made by a | prepayments Federal agency to its employees, | contractors, grantees or others to cover | a part or all of the recipients' | anticipated expenses or as advance | payments for the costs of goods and | services the agency receives. | Prepayments are payments made by a | Federal agency to cover certain periodic | expenses before those expenses are | incurred. |---------------------------------------------------------------------- | | Credit program receivables and related foreclosed property: | | These items represent the net value of assets related to pre-1992 | and post-1991 direct loans receivable and acquired defaulted | guaranteed loans receivable. | |---------------------------------------------------------------------- | | Net value of assets | related to post-1991 | direct loans | receivable: | |1350 1401 Direct loans The direct loan disbursements that the | receivable, gross direct loan financing account has made | for that year and all previous years (in | other words, the original face amount of | the direct loans in all years up to the | end of that year) for all direct loans | outstanding. | |---------------------------------------------------------------------- | |1340 1402 Interest Amount of interest receivable. | receivable | |---------------------------------------------------------------------- | |1310 1403 Accounts Amount of accounts receivable related to | receivable from foreclosed property. | foreclosed property | |---------------------------------------------------------------------- | |1550 1404 Foreclosed Foreclosed property associated with | property post-1991 direct and acquired defaulted | guaranteed loans should be valued at the | net present value of the projected cash | flows associated with the property. To | practicably accomplish this requirement, | foreclosed property may be recorded at | the estimated net realizable value at | the time of foreclosure. A portion of | the related allowance for subsidy | account will apply to the foreclosed | property, but that amount need not be | separately determined. Rather, the | allowance account is subtracted from the | sum of the credit program assets to | determine the net present value of the | assets. For guidance in recording | transactions related to foreclosures see | Treasury's case 5B "Accounting for | Collateral and Escrow Transactions for a | Loan Guarantee Program Under the Credit | Reform Act of 1990 (Present Value | Reporting Approach)," dated August 24, | 1993. | |---------------------------------------------------------------------- | |1399 1405 Allowance for The unamortized amount of subsidy | subsidy cost (-) expenses for those loans that have been | disbursed. | |---------------------------------------------------------------------- | | 1499 Net present value The sum of lines 1401 through 1405. | of assets related to | direct loans |---------------------------------------------------------------------- | | Net value of assets | related to post-1991 | acquired defaulted | guaranteed loans | receivable: |1350 1501 Defaulted Amount of defaulted guaranteed loans | guaranteed loans that resulted in the acquisition of a | receivable, gross loan receivable that is still | outstanding. | |---------------------------------------------------------------------- | |1340 1502 Interest Amount of interest receivable related to | receivable defaulted guaranteed loans. | |---------------------------------------------------------------------- | |1550 1504 Foreclosed The estimated net realizable value of | property related foreclosed property. | |---------------------------------------------------------------------- | |1399 1505 Allowance for The unamortized amount of subsidy | subsidy cost (-) expenses for those loans that have been | acquired. | |---------------------------------------------------------------------- | | 1599 Net present value The sum of lines 1501 through 1505. | of assets related to | defaulted | guaranteed loans |---------------------------------------------------------------------- | | Net value of assets | related to pre-1992 | direct loans | receivable and | acquired defaulted | guaranteed loans | receivable: | |1350 1601 Direct loans, For each pre-1992 direct loan program, | gross report loans and interest receivable, | gross. | |---------------------------------------------------------------------- | |1340 1602 Interest Amount of interest receivable. | receivable | |---------------------------------------------------------------------- | |1319, 1603 Allowance for Estimated amount of loans and interest |1359 estimated that will not be collected. | uncollectible loans | and interest (-) | |---------------------------------------------------------------------- | | 1604 Direct loans and The sum of lines 1601 through 1603. | interest receivable, | net | |---------------------------------------------------------------------- | |1310 1605 Accounts Amount of accounts receivable related to | receivable from foreclosed property. | foreclosed property | |---------------------------------------------------------------------- | |1550 1606 Foreclosed The estimated net realizable value of | property related foreclosed property. | |---------------------------------------------------------------------- | | 1699 Value of assets The sum of lines 1604 through 1606. | related to direct | loans | |---------------------------------------------------------------------- | |1350 1701 Defaulted For each pre-1992 loan guarantee | guaranteed loans, program, report receivables as defaulted | gross guaranteed loans acquired by the | government. | |---------------------------------------------------------------------- | |1340 1702 Interest Amount of interest receivable related to | receivable defaulted guaranteed loans. | |---------------------------------------------------------------------- | |1319, 1703 Allowance for Estimated amount of defaults on loans, |1359 estimated interest, and accounts receivable. | uncollectible loans | and interest (-) | |---------------------------------------------------------------------- | | 1704 Defaulted The gross amount of defaulted guaranteed | guaranteed loans and loans that resulted in the acquisition | interest receivable, of a loan receivable, and interest | net receivable, net of an allowance for | uncollectible amounts. The sum of lines | 1701 through 1703. | |---------------------------------------------------------------------- | |1310 1705 Accounts Amount of accounts receivable related to | receivable from foreclosed property. | foreclosed property | |---------------------------------------------------------------------- | |1550 1706 Foreclosed The estimated net realizable value of | property related foreclosed property. | |---------------------------------------------------------------------- | | 1799 Value of assets The sum of lines 1704 through 1706. | related to loan | guarantees | |---------------------------------------------------------------------- | | Other Federal assets: | |---------------------------------------------------------------------- |1100 1801 Cash and other The total of all cash resources and all | monetary assets other monetary assets. Cash consists of: | (i) coins, paper currency, and readily | negotiable instruments, such as money | orders, checks, and bank drafts on hand | or in transit for deposit; | (ii) amounts on demand deposit with | banks or other financial institutions; | (iii) cash held in imprest funds; and | (iv) foreign currencies, which, for | accounting purposes, should be | translated into U.S. dollars at the | exchange rate on the financial statement | date. | Other monetary assets include gold, | special drawing rights, and U.S. | Reserves in the International Monetary | Fund. This category is principally for | use by the Treasury. | |---------------------------------------------------------------------- | |1500 1802 Inventories and Inventory is tangible personal property | related properties that is: | (i) held for sale; | (ii) in the process of production for | sale; or | (iii) to be consumed in the production | of goods for sale or in the provision of | services for a fee. It includes | inventory (i.e., items held for sale), | operating materials and supplies, | stockpile materials, seized and | forfeited property, and goods held under | price support and stabilization | programs. | |---------------------------------------------------------------------- | |1700 1803 Property, plant The amount of real and personal | and equipment, net property, i.e., land, structures and | facilities, construction in progress, | purchased and self-developed software, | equipment and related improvements that | has been capitalized, net of accumulated | depreciation, if any. Also includes | assets acquired by capital leases and | leasehold improvements; and property | owned by the agency in the hands of the | agency or contractors. | |---------------------------------------------------------------------- | |1900 1901 Other assets Other assets not included on the lines | above. | |---------------------------------------------------------------------- | | 1999 Total assets The sum of lines 1101 through 1207, | 1499, 1599, 1604, 1699, 1704, 1799, 1801 | through 1901. | |---------------------------------------------------------------------- | | LIABILITIES | | Liabilities are to be recognized when they are incurred regardless | of whether they are covered by available budgetary resources. This | includes liabilities related to appropriations cancelled under "M" | account legislation. | | Federal liabilities: | These liabilities arise from transactions among Federal agencies. | Federal liabilities are claims against the agency by other Federal | agencies. The term "federal" can be used interchangeably with the | term "intragovernmental" in OMB Bulletin 94-01 "Form and Content of | Agency Financial Statements." | |---------------------------------------------------------------------- | |2110 2101 Accounts payable The amounts owed by a Federal agency for | goods and services received from, | progress in contract performance made | by, and rents due to other Federal | agencies. | |---------------------------------------------------------------------- | |2140 2102 Interest payable The amount of interest expense incurred | but unpaid on debts to other Federal | agencies. | |---------------------------------------------------------------------- | |2500 2103 Debt The amounts of borrowings from the | Treasury, the Federal Financing Bank, or | other Federal agencies. | |---------------------------------------------------------------------- | |2590 2104 Resources payable Amounts of collections or receivables | to Treasury that must be transferred to Treasury. | |---------------------------------------------------------------------- | |2900 2105 Other This item represents other liabilities | that are not recognized in specific | categories or lines above. This includes | advances and prepayments received from | other Federal agencies for goods to be | delivered or services to be performed | and deposit fund amounts held in escrow. | |---------------------------------------------------------------------- | | Non-Federal liabilities: | These liabilities arise from transactions of an agency of the | Federal Government with non-Federal entities. Non-Federal | liabilities are claims against the agency by non-Federal entities. | The term "non-Federal" can be used interchangeably with the term | "intragovernmental" in OMB Bulletin 94-01 "Form and Content of | Agency Financial Statements." | |---------------------------------------------------------------------- | |2110 2201 Accounts payable The amounts owed by a Federal agency for | goods and services received from, | progress in contract performance made | by, and rents due to non-Federal | entities. | |---------------------------------------------------------------------- | |2140 2202 Interest payable The amount of interest expense incurred | but unpaid on debt owed to non-Federal | entities. | |---------------------------------------------------------------------- | |2500 2203 Debt Debt issued to non-Federal entities | under general or special financing | authority (e.g., Treasury bills, notes, | bonds and FHA debentures) . | |---------------------------------------------------------------------- | |2180 2204 Liabilities for For guaranteed loan financing accounts, | loan guarantees report the present value of the | estimated cash flows to be paid as a | result of loan guarantees. For | liquidating accounts, report the amount | of known and estimated losses. | |---------------------------------------------------------------------- | |2940 2205 Lease The present value of the liability for | liabilities, net capital leases. A capital lease is one | that transfers substantially all the | benefits and risks inherent in the | ownership of property. This transfer | occurs if, at the inception of the | lease, one or more of the following | criteria exist: | (1) ownership of the property is | transferred to the lessee by the end of | the lease term; | (2) the lease contains a bargain | purchase option: | (3) the lease term is substantially | (i.e., 75% or more) equal to the | estimated useful life of the leased | property; or | (4) at the inception of the lease, the | present value of the minimum lease | payments, with certain adjustments, is | 90% or more of the fair value of the | property. | The lessee accounts for such a lease as | the acquisition of an asset and the | incurrence of a liability. | |---------------------------------------------------------------------- | |2600 2206 Pension and other For agency-administered pension, health | actuarial liabilities insurance and similar plans requiring | actuarial determinations. Report the | actuarial accrued liability for pension, | health insurance, and similar plans | requiring actuarial determination using | the aggregate entry age normal method. | |---------------------------------------------------------------------- | |2210, 2207 Other Other liabilities that are not |2310, recognized in specific categories. |2400, Include in this line the total amount |2920, due non-Federal entities for other |2990 liabilities that are not included on | other lines above. This includes: | --accrued entitlement benefits; | --advances and prepayments received from | other non-Federal agencies or the public | for goods to be delivered or services to | be performed; | --deposit fund amounts held in escrow, | estimated losses for commitments, and | contingencies if: | (1) information available before the | statements are issued indicates an asset | probably has been impaired or a | liability incurred as of the date of the | statements, and | (2) the amount can be reasonably | estimated as a specific amount or range | of amounts, (e.g., the amount of | employee accrued annual leave, i.e. | earned but not used, that would be | funded and paid from future years' | appropriations). | Examples of commitments and | contingencies for which the estimated | losses would be reported on this line | are: | o Insurance--Insurance payments due for | losses resulting from bank failures, | crop failures, floods, expropriations, | loss of life, and similar unplanned | events. | o Indemnity Agreements--Reimbursements | due to licensees or contractors for | losses incurred in support of Government | activities. | o Adjudicated Claims--Claims against the | Government that are in the process of | judicial proceedings. | o Commitments to International | Institutions--payments due to | international financial institutions. | |---------------------------------------------------------------------- | | 2999 Total liabilities The sum of lines 2110 through 2207. | |---------------------------------------------------------------------- | | NET POSITION | | The components of net position are classified as follows: | |---------------------------------------------------------------------- | |3100 3100 Appropriated The portion of the agency's | capital appropriations represented by | undelivered orders and unobligated and | expired balances. Unobligated balances | may include both available and | unavailable amounts. | |---------------------------------------------------------------------- | |3200 3200 Invested capital The net investment of the Government in | the reporting agency. Includes the | acquisition cost of capitalized fixed | assets financed by appropriations; | pre-credit reform loans financed by | appropriations; the additional | investment in a revolving fund to | commence operations or begin a new | activity; less the reduction in | investment due to depreciation, | amortization, bad debts related to the | pre-credit reform loans, sales or | exchanges, donations, other disposals; | the return of initial investment to an | investor; or the transfer to another | agency or revolving fund. | |---------------------------------------------------------------------- | |3300 3300 Cumulative The net difference between (1) expenses | results of operations and losses and (2) financing sources, | including appropriated capital used, | revenues, and gains, since the inception | of the activity. | |---------------------------------------------------------------------- | | 3400 Deficiency Amount provided to eliminate a prior | appropriation year deficiency. | requirements (PY-1 and | PY only) | |---------------------------------------------------------------------- | |3501 3500 Future funding Liabilities reported in the balance | requirements sheet which are not covered by available | budgetary resources. | |---------------------------------------------------------------------- | |3400, 3600 Other Other components of net position not |3500, specifically identified above. |3600 | |---------------------------------------------------------------------- | | 3999 Total net The sum of lines 3100 through 3600. | position | |---------------------------------------------------------------------- | | 4999 Total The sum of lines 2999 and 3999. | liabilities and net position ---------------------------------------------------------------------- The following table is a crosswalk from the new line numbers in MAX schedule F to the old line numbers. Some entries have been aggregated into one line (e.g., inventories; and plant, property and equipment, net). Some are shown on a net basis where they were previously shown on a gross basis (e.g., receivables and allowance for uncollectibles are now shown as receivables, net). Others have been eliminated as separate items and are reported under a different heading. For example, foreign currencies, gold holdings of the U.S. Government, special drawing rights, international reserve assets, and seized monetary assets are reported as part of "Cash and other monetary assets;" unearned revenue (advances) and deposit funds are reported as part of "Other Federal liabilities." ---------------------------------------------------------------------- New Old line Line number number Entry ---------------------------------------------------------------------- ASSETS ---------------------------------------------------------------------- Federal assets: 1101 1000 Fund balances with Treasury Investments in US securities: 1102 1400 Treasury securities, par 1103 1410 Treasury securities, unamortized discount (-), unamortized premium (+) 1104 1420 Agency securities, par 1105 1430 Agency securities, unamortized discount (-), unamortized premium (+) 1106 1100 Receivables, net 1107 1200 Advances and prepayments Non-Federal assets: 1201 1440 Investments in non-Federal securities, net 1206 1110 Receivables, net 1207 1210 Advances and prepayments 1401 1800 Direct loans receivable, gross 1402 -- Interest receivable 1403 -- Accounts receivable from foreclosed property 1404 -- Foreclosed property 1405 1805 Allowance for subsidy cost 1499 1809 Net present value of assets related to direct loans 1501 1800 Defaulted guaranteed loans receivable, gross 1502 -- Interest receivable 1504 -- Foreclosed property 1505 1805 Allowance for subsidy cost 1599 1859 Net present value of assets related to defaulted guaranteed loans 1601 1510 Direct loans, gross 1602 -- Interest receivable 1603 1520 Allowance for estimated uncollectible loans and interest 1604 -- Direct loans and interest receivable, net 1605 -- Accounts receivable from foreclosed property 1606 -- Foreclosed property 1699 -- Value of assets related to direct loans 1701 1515 Defaulted guaranteed loans, gross 1702 -- Interest receivable 1703 1520 Allowance for estimated uncollectible loans and interest 1704 -- Defaulted guaranteed loans and interest receivable, net 1705 -- Accounts receivable form foreclosed property 1706 -- Foreclosed property 1799 -- Value of assets related to loan guarantees 1801 1010, Cash and other monetary assets 1020, 1799 1802 1399 Inventories and related properties 1803 1699 Property, plant and equipment, net 1901 -- Other assets 1999 1999 Total assets ---------------------------------------------------------------------- LIABILITIES ---------------------------------------------------------------------- Federal liabilities: 2101 2000 Accounts payable 2102 2100 Interest payable 2103 2699 Debt 2590 -- Resources payable to Treasury 2104 2900 Other Non-Federal liabilities: 2201 2010 Accounts payable 2202 2110 Interest payable 2203 2620 Debt 2204 2805 Liabilities for loan guarantees 2205 -- Lease liabilities 2206 2799 Pension and other actuarial liabilities 2207 2299, Other 2399, 2499, 2599 2999 2999 Total liabilities ---------------------------------------------------------------------- NET POSITION ---------------------------------------------------------------------- 3100 -- Appropriated capital 3200 3199 Invested capital 3300 -- Cumulative results of operations 3400 -- Deficiency appropriation requirements (PY-1 and PY only) 3500 -- Future funding requirements 3600 -- Other 3999 3999 Total net position (equity) 4999 -- Total liabilities and net position ---------------------------------------------------------------------- 36.4. Schedule on the status of contract authority. When requested by their OMB representatives, agencies will submit a schedule on the status of contract authority for each account reporting contract authority in PY, CY, or BY. The schedules follow the program and financing schedule or, if applicable, the "Summary of budget authority and outlays." Schedules on the status of contract authority will be submitted in accordance with section 30.1. The CY and BY columns of the schedule will include, on separate lines, the effect of supplemental requests, rescission proposals, and proposed legislation for both contract authority and appropriations to liquidate contract authority. If applicable, reductions in contract authority and unobligated balances of contract authority pursuant to the G-R-H law, as amended, will be shown on separate lines for the current year only. The schedule will contain the following entries, as applicable, in the sequence shown. ---------------------------------------------------------------------- Wording of entry Description ---------------------------------------------------------------------- Balance, start of year Amount of contract authority for which appropriations to liquidate are not provided or requested at the beginning of the year. Equal to the sum of lines 21.49 and 72.49 of the program and financing schedule. ---------------------------------------------------------------------- Contract authority Amount of contract authority provided Contract authority, for the period (generally in substantive supplemental request law). This entry will be consistent with Contract authority, the entries on lines 49.xx and 69.xx of legislative proposal the program and financing schedule. Reduction in contract Separate entries will be used, as authority pursuant to Public appropriate, to report reductions Law 99-177 pursuant to Public Law 99-177, as amended, supplemental requests, and legislative program items. ---------------------------------------------------------------------- Unfunded balance rescission Amount of contract authority proposed proposal (-) for rescission. Equal to the amount on line 49.35, 49.36, 69.35 or 69.36 of the program and financing schedule for the rescission proposal (transmittal code "5"). ---------------------------------------------------------------------- Unfunded balance expiring (-) Amount of definite contract authority expiring or withdrawn for which liquidating cash will not be required. This entry will be consistent with amounts on line 25.00 of the program and financing schedule. ---------------------------------------------------------------------- Appropriation to liquidate This amount will represent the contract authority (-) appropriation provided or requested to liquidate contract authority. Equal to the sum of lines 40.49 and 60.49 of the program and financing schedule. ---------------------------------------------------------------------- Balance of contract authority This withdrawn amount will represent the withdrawn (-) authority made available by the application of offsetting collections to liquidate contract authority and/or the withdrawal of balances of indefinite contract authority realized through downward adjustments of prior year obligations. Equal to the amounts on lines 32.49 and 68.49 of the program and financing schedule. ---------------------------------------------------------------------- Balance, end of year Amount of contract authority for which appropriations to liquidate are not provided or requested at the end of year. Equal to the sum of lines 24.49 and 74.49 of the program and financing schedule. The end of year balance will equal the balance at the start of the succeeding fiscal year. ---------------------------------------------------------------------- |36.5. Schedule on the status of funds (MAX schedule J). | | (a) General.--A schedule on the status of funds is required to |report balances, cash income, and cash outgo during PY through BY for |major trust funds and certain other accounts, as specified in the |following table. Additional accounts may be subject to these |requirements, upon the request of OMB. Changes to the coverage or |reporting requirements will be coordinated by the agency's OMB |representative. | | |---------------------------------------------------------------------- | Agency Account |---------------------------------------------------------------------- | FAP Overseas Private Investment Corporation | DOD-Civil Military retirement | Education benefits | Energy Nuclear waste disposal fund | HHS Federal hospital insurance trust fund | Federal supplementary medical insurance trust | fund | Federal old-age and survivors insurance trust | fund | Federal disability insurance trust fund | Interior Abandoned mine reclamation fund | Labor Unemployment trust fund | Black lung disability trust fund | State Foreign service retirement and disability fund | Transportation Highway trust fund | Airport and airways trust fund | Oil spill liability trust fund | Veterans Affairs National service life insurance fund | United States Government life insurance fund | EPA Hazardous substance superfund | Leaking underground storage tank trust fund | OPM Civil service retirement and disability fund | Employees health benefits fund | RRB Rail industry pension fund | Supplemental annuity pension fund | Railroad social security equivalent benefit fund |---------------------------------------------------------------------- | | The schedule will appear after the narrative statement for the |account. All data will be reported under transmittal code zero. The CY |and BY columns of the table will include, on separate lines, the |effect of supplemental requests, rescission proposals, and proposed |legislation. The schedule will contain the following entries, as |applicable. | | |---------------------------------------------------------------------- |Wording of entry Description |---------------------------------------------------------------------- |01xx Unexpended balance, Amount of unexpended balances brought |start of year: forward from the previous year. Includes |[See special instructions in unobligated and obligated balances |sec. 36.5(b)] (lines 21.xx and 72.xx from the program | and financing schedule) and balances of | unavailable collections, including | amounts that are precluded from | obligation because of provisions of law | such as benefit formulas or limitations | on obligations. The amount will be | divided between balances that have been | invested in U.S. securities and cash | balances. U.S. securities will be | reported as U.S. securities (par value) | and unrealized discounts. | |---------------------------------------------------------------------- |0199 Total balance, start of Total of the preceding entries. |year | |---------------------------------------------------------------------- |02xx Cash income during the Amounts generally will be reported on |year: line 0200-0296 for each receipt account |Governmental receipts: (see section 20.1) and identified by the |Proprietary receipts: title of the receipt account. If |Intragovernmental appropriate, additional entries below |transactions: the receipt account level may be used. |Offsetting governmental For this purpose, data should not be |receipts: aggregated across receipt accounts. | Legislative proposals, supplemental | requests, and rescission proposals will | be separately identified under the title | to which they apply, with the stub entry | modified, as appropriate, to indicate | the nature of the proposal. In all | cases, the items will be grouped under | the appropriate heading describing the | receipt category (e.g.,"Proprietary | receipts:"). | Note.--The 12-digit account ID code (see | sec. 20.3) of the applicable receipt | account must be entered in MAX, as | described in the MAX User's Guide, | before receipt account data can be | reported in this schedule. | |---------------------------------------------------------------------- |0297 Income under present law Subtotals will be used as necessary for | the income entries above. | |---------------------------------------------------------------------- |0298 Income under proposed 0299 Total cash income |legislation | |---------------------------------------------------------------------- |05xx Cash outgo during the Amounts will be reported on line |year (-) 0500-0596 for the outlays from the trust | fund, identified by the nature of the | transaction, the activity for which the | money was outlayed, or, as appropriate, | the recipient. If more than one account | conducts a program from the receipts in | the trust fund, subheadings will be used | to report the respective accounts | responsible for the outlays from the | fund. Outlays whose levels are | controlled through limitations (e.g., | administrative expenses) will be | reported as outlays under current law. | Amounts for outlays under supplemental | requests, proposed legislation, and | rescission proposals require separate | identification and amounts. | Note.--The 12-digit account ID code of | the applicable expenditure account must | be entered in MAX, as described in the | MAX User's Guide, before outlay data can | be reported in this schedule. | |---------------------------------------------------------------------- |0597 Outgo under present law Subtotals will be used as necessary for |(-) the cash outgo entries above. | |---------------------------------------------------------------------- |0598 Outgo under proposed 0599 Total cash outgo (-) |legislation (-) | |---------------------------------------------------------------------- |07xx Unexpended balance, end Amount of unexpended balances carried |of year: forward to the next year. Includes |[See special instructions in unobligated balances, obligated |sec. 36.5(b)] balances, and balances of unavailable | collections, including amounts that are | precluded from obligation. The amount | will be divided between balances that | have been invested in U.S. securities | and cash balances. U.S. securities will | be reported as U.S. securities (par | value) and unrealized discounts. | |---------------------------------------------------------------------- |0799 Total balance, end of Total year end U.S. securities and cash. |year | |---------------------------------------------------------------------- | |Commitments against | unexpended balance; end of | year: | 0801 Obligated balance (-) Use only at the direction of OMB. | 0802 Unobligated balance(-) | 0899 Total commitments (-) Sum of lines 0801 and 0802. | 0900 Uncommitted balance, Sum of lines 0799 and line 0899 (a minus |end of year entry). |---------------------------------------------------------------------- | | (b) Balance entries (lines 01xx and 07xx).--The third digit will |always be zero and the fourth digit will separately identify invested |and uninvested balances, as follows: | | | 0--Treasury balance | 1--U.S. securities: Par value | 2--Unrealized discounts (-) | | |36.6. Schedule on unavailable collections (MAX schedule N). | | (a) General.--A schedule on unavailable collections will be printed |for: | --special or trust funds that have unappropriated receipts or | receipts that are precluded from obligation because of a provision | of law, such as a benefit formula or limitation on obligations in | PY, CY, or BY. | --accounts that have offsetting collections that are unavailable for | obligation because of limitations on obligations in PY, CY, or BY. | The schedule is generated from MAX data and generally will appear |immediately before the program and financing schedule for the affected |account. | (b) Data elements required.--Agencies are required to enter into MAX |schedule N the following information: | | |---------------------------------------------------------------------- | Entry Description |---------------------------------------------------------------------- |0199 Balance, start of year Total amount of unavailable receipts or |Use only for the past year offsetting collections at the beginning | of the past year. Should be consistent | with the amount reported on the | Department of Treasury's "Unappropriated | Receipts Trial Balance," Treasury Fiscal | Service Form 6655. Entry will not | differentiate between invested and | uninvested amounts. |0610 Unobligated balance Unobligated balances of appropriations |returned to receipts that are returned to the receipt account | (including deobligations in expired | appropriation accounts) and are | available for subsequent appropriation | action. |0620 Reduction pursuant to Reductions in budget authority that are |Public Law returned to the receipt account pursuant |xxx-xxx to G-R-H or other law. |Use only for the current year |---------------------------------------------------------------------- | | The rest of the information required to produce the schedule on |unavailable collections will be derived from data in MAX schedules P |and R. | The automatically generated schedule will contain the following |entries, as applicable, in the sequence shown: | | |---------------------------------------------------------------------- | Entry Description |---------------------------------------------------------------------- |Balance, start of year Total amount of unavailable receipts or | offsetting collections at the beginning | of the year. Equal to the balance | brought forward from the preceding year. | |---------------------------------------------------------------------- |Receipts Amounts of new receipts deposited in | receipt accounts during the year, as | reported in MAX schedule R. If receipts | from more than one source are available | for appropriation for the same purpose, | separate subentries will identify the | amount collected from each source. | |---------------------------------------------------------------------- |Offsetting collections Amount of new offsetting collections | credited to appropriation or fund | accounts that are unavailable for | obligation because of limitations. Equal | to amounts on line 68.45 of the program | and financing schedule. | |---------------------------------------------------------------------- |Total: Balances and Sum of start of year balance; receipts; |collections and offsetting collections. | |---------------------------------------------------------------------- |Appropriations (-) Amount appropriated or estimated to be | appropriated. Will exclude amounts | precluded from obligation in a fiscal | year because of provisions of law such | as benefit formulas or limitations on | obligations. Will include the amount | that becomes available for obligation | from balances of receipts that were | previously unavailable. If more than one | appropriation is made from a single | receipt account, separate subentries | will identify each appropriation | involved. | For accounts with limitations on the use | of offsetting collections, will equal | the amount of spending authority from | balances of offsetting collections | previously credited to the account but | unavailable for obligation, to the | extent that the amounts become | available. | |---------------------------------------------------------------------- |Unobligated balance returned Unobligated balances of appropriations |to receipts that are returned to the receipt account | and are available for subsequent | appropriation action. | |---------------------------------------------------------------------- |Reduction pursuant to Public Reductions in budget authority that are |Law xxx-xxx returned to the receipt account pursuant | to G-R-H or other law. | |---------------------------------------------------------------------- |Balance, end of year Total amount of unavailable receipts or | offsetting collections carried forward | at the end of the year. |---------------------------------------------------------------------- | | |36.7. Budget plan schedule (MAX schedule D). | | A special schedule on obligations for PY-BY is submitted by the |Department of Defense-Military only. The schedule will appear |immediately following the program and financing schedule for affected |accounts. | Data will be reported using the entries indicated below. In the MAX |system, subtotals and totals (indicated by boldface type) will be |automatically generated. | | |---------------------------------------------------------------------- | Entry Description |---------------------------------------------------------------------- |Direct program: Amount of obligations incurred or |06xx, 07xx estimated to be incurred from an |[List individual activities appropriation, regardless of the timing |for which data are reported.] of the obligations, for direct program | activities. In other words, for a | multi-year appropriation, report total | obligations to be incurred during the | entire period of availability in the | year in which the appropriation is | enacted.) | The third and fourth digit of the line | number will take on the values of 01 | through 89 to identify direct program | activities in the budget plan. | The value 91 will be used for subtotals | of direct program activities, as | follows: | 0691--subtotal for activities coded 0601 | through 0689. | 0791--subtotal for activities coded 0701 | through 0789. |xx91 Subtotal, direct Subtotals are required only if there are | multiple entries within the subgroupings | listed above. | |---------------------------------------------------------------------- | |0801 Reimbursable program Amount of obligations incurred or | estimated to be incurred from an | appropriation, as defined above, for | reimbursable activities. Report data on | reimbursable programs as a single entry. | |---------------------------------------------------------------------- | |0893 Total budget plan Total obligations reported in the budget | plan. ----------------------------------------------------------------------