INDEX Section ---------------------------------------------------------------------- A ADP systems acquisition, operation, or use of..........12.5, 43.1-43.2 Accounts, establishment of new....................................20.4 Accounts payable and accrued liabilities..........................36.3 Account structure.....................................11.5, 11.6, 30.2 Accounting adjustments............................................11.5 Acquisition of real property......................................12.5 Activities, program by: Basis for classification and coding..............................32.2 In narrative statements..........................................34.2 Adjustments of: Appropriations and balances................................11.7, 32.3 Obligations of prior years.................................32.3, 32.4 Adjustments to gross budget authority and outlays.................32.5 Administrative expenses.....................................21.3, 32.2 Administrative expenses, credit reform............................33.5 Administrative expense limitations....................21.3, 32.8, 35.2 Advance approval for changes and exceptions.......................11.6 Advances and reimbursements...........................11.5, 14.2, 32.5 Advisory committees...............................................12.5 Agencies not subject to review....................................11.2 Agency: Definition of....................................................11.3 Identification code..................................20.4, Appendix C Investment and debt........................................34.5, 36.3 Proposals, basis for.............................................12.1 Aircraft, estimates for Government................................12.5 Allocations: Responsibility for...............................................11.7 Special instructions for.................11.5, 14.2, 32.8, 35.2, 35.3 Amendments...................................................61.1-61.4 Analysis of: Budget authority and outlays................................21.1-21.3 Resources........................................................15.2 Anticipated supplementals. (See Appropriations, supplemental.) Application of instructions.................................11.1, 11.2 Appropriations account data. (See MAX schedules) Appropriation structure: Advance approval of changes in...................................11.6 Appropriations: Advance..........................................................32.3 Available in prior year..........................................32.3 Available from subsequent year...................................32.3 Balances.........................................................32.7 Current authority..........................................14.2, 32.3 Deficiency.......................................................32.3 Definite...................................................14.2, 32.3 Indefinite.................................................14.2, 32.3 Language..............................................11.6, 31.1-31.6 Permanent............................................14.2, 32.3, 34.5 Subsidy..........................................................33.3 Special and trust fund.....................................14.2, 36.6 Supplemental: Anticipated for the current or budget year: Definitions....................................................61.2 General policies.............................12.1, 12.2, 12.8, 61.1 In budget schedules................................12.2, 32.3, 32.8 In limitations.................................................32.8 Justification of...................................15.2, 15.3, 61.3 Materials required for.............................32.8, 61.3, 61.4 Narrative statements...........................................34.2 Enacted for the current year....................................31.2 Language submissions............................................31.2 Arrangement and assembly of submission..........10.4, 11.4, 20.1-20.5, 30.1-30.4 Authority to borrow...................................14.2, 32.3, 32.7 Authorizing legislation...............................12.7, 31.4, 34.2 Automated budget submissions.................................20.1-20.5 Automatic data-processing equipment. (See ADP.) B Balance sheet..............................................33.12, 36.3 Balances: Contract authority.........................................32.7, 36.4 Obligated......................................14.2, 32.4, 32.7, 32.9 Reporting of.....................................................32.7 Transfer of................................................32.3, 32.4 Unappropriated collections.......................................36.6 Unobligated..........................................14.2, 32.3, 32.7 Baseline estimates................................21.1-21.4, 23.1-23.3 Basis for agency proposals........................................12.1 Bibliography.....................................................Index Borrowing authority. (See Authority to borrow.) Budget authority: Appropriations. (See Appropriations.) Analysis of.................................................21.1-21.3 Authority to borrow. (See Authority to borrow.) Availability of..................................................14.2 Concept of.......................................................14.2 Contract authority. (See Contract authority.) Current, definition of...........................................14.2 In budget schedules..............................................32.3 Indefinite, treatment of.........................................32.3 Limitations on...................................................14.2 Permanent: definition of.........................................14.2 Spending authority from offsetting collections...................14.2 Budget by agency and account, footnote explanation for............20.3 Budget concepts...................................................14.2 Budget decisions............................................10.3, 12.8 Budget Enforcement Act categories...........................14.2, 21.2 Budget justification materials.............10.3, 10.6, 12.3, 15.1-15.3 Budget plan schedule (Defense)....................................36.7 Budget preparation system (see MAX): Budget process, overview.....................................10.1-10.6 Budget terms, glossary............................................14.1 Budget year, definition of........................................11.3 Budgetary resources, definition of................................14.2 Bureau: Definition of....................................................11.3 Identification code..................................20.4, Appendix C Business-type statements..........................................36.3 C Capital investment................................................32.2 Capital transfers.................................................32.3 Cash-equivalent transactions......................................14.2 Character classification codes..............................21.4, 25.4 Checks-issued basis of outlays....................................14.1 Chief financial officers, responsibilities........................40.1 Citations, legal: In budget schedules..............................................32.3 In narratives..............................................34.2, 34.4 On language submissions..........................................31.4 Civil rights: Considerations in agency estimates...............................12.3 Civilian personal services. (See Personnel compensation.) Classifications: Activity...................................................11.6, 32.2 Budget Enforcement Act categories..........................14.2, 21.2 Character...................................................25.1-25.4 Object......................................................35.1-35.4 Receipt........................................20.4, 21.2, 21.4, 25.4 Clearance: Budget materials.................................................12.9 Changes in President's budget....................................12.9 Press releases...................................................12.9 Testimony and communications with Congress.......................12.9 Coastal Barrier Resources Act.....................................12.5 Collections.......................................................14.2 Commercial or industrial type activities..........................12.3 Committees. (See Interagency committees.) Communications--electronics systems...............................12.4 Compensable workyears, total......................................36.1 Computer acquisitions and operations..............................43.2 Computer materials..........................................10.4, 20.1 Concepts, budgetary..........................................14.1-14.3 Congressional Budget Office.................................10.2, 12.7 Congressional budget process......................................10.2 Congressional materials, OMB clearance of.........................12.9 Consolidation of accounts.............................11.5, 11.6, 32.8 Construction programs (public works)..................12.4, 12.5, 25.4 Consultants, special rates for....................................13.3 Consultation with other agencies..................................12.4 Consulting services.........................................12.5, 15.8 Contents of submission, generally.................................10.4 Continuing resolutions............................................31.2 Contract authority: Appropriation to liquidate.................................32.3. 36.4 Authorization of.................................................14.1 Balances of......................................................32.7 Status of........................................................36.4 Contractor claims.................................................12.5 Coverage..........................................................11.1 Credit programs.....................12.3, 31.1, 31.5, 33.1-33.13, 34.4 Credit reform...............................................33.1-33.12 Credit subsidy calculation.......................................33.11 Current services estimates (See Baseline estimates.) Current year: Definition.......................................................11.3 Reporting basis..................................................11.7 Customer service..................................................12.3 D Date of submission................................................10.3 Decisions, budget...........................................10.3, 12.8 Defaults, guarantee claims......................33.5, 33.6, 33.8, 35.4 Deferrals.............................................10.5, 14.2, 32.8 Deficiency appropriations. (See Appropriations.) Definite appropriations.....................................14.1, 32.3 Disclosure with respect to the budget.............................12.9 Discretionary spending............................................14.2 Distribution of budget authority and outlays......................32.6 Drug control programs........................................45.1-45.2 E Economic assumptions, use of......................................12.3 Edit checks.................................................Appendix D Electronic commerce...............................................12.3 Employee travel, estimates for....................................12.5 Employees' compensation fund, payments to.........................12.5 Employment: Approved levels..................................................13.4 Definitions......................................................13.1 In personnel summary.............................................36.1 Policies on................................................13.3, 13.4 Employment estimates.............................13.1-13.3, 35.3, 36.1 Energy conservation...............................................10.6 Environmental matters.......................................12.4, 12.5 Equal opportunity.................................................12.3 Exceptions to Circular No. A-11, requests for.....................11.6 Executive budget formulation process.........................10.1-10.3 Experts, special rates for........................................13.3 Expired accounts......................................11.5, 30.2, 32.8 F Family housing, estimates for construction of.....................12.5 Federal credit programs. (See Credit programs.) Federal credit reform. (See Credit reform.) Federal Employees' Retirement System..............................12.5 Federal Financing Bank transactions........................33.8, 33.10 Federal funds: Offsetting collections from......................................32.5 Receipts classifications.......................20.4, 21.2, 21.4, 25.4 "Feeder" accounts and funds.......................................11.5 Financial condition, in narrative statements......................34.3 Financial management activities, information on........15.4, 40.1-40.3 Financial statements, preparation and audit.......................40.4 Financial systems...........................................12.3, 40.3 Financing accounts...................................33.5, 33.6, 33.10 Financing, schedules of program and..........................32.1-32.9 Fiscal years (budget year, current year, and past year)...........11.3 Flood plains, activities located in...............................12.5 Foreign currencies, use of........................................12.4 Freedom of Information Act........................................12.9 Full funding......................................................12.3 Full-time equivalent employment.................13.1, 13.3, 13.4, 36.1 Functional classification.............................11.6, 20.4, 21.2 G General information and policies............................10.1-15.11 General requirements.........................................11.1-11.7 General Services Administration, rental payments to.........12.5, 15.5 Government Corporation Control Act..........................34.3, 36.3 Government equity, in business-type budget statements.............36.3 Government Performance and Results Act, implementation...........12.10 Governmental receipts.................................14.2, 20.4, 21.4 Gramm-Rudman-Hollings data: Reductions.................21.3, 32.3-32.4 Grants-in-aid...............................................15.6, 21.3 H High risk areas.............................................12.3, 41.1 Hospital care, reimbursements for.................................12.5 I Identification codes..............................................20.3 Income, net, in statements of operations..........................36.3 Indefinite appropriations...................................14.1, 32.3 Industrial activities, compliance with Circular No. A-76..........12.3 Inflation policy............................................12.3, 23.2 Information technology.......................................43.1-43.2 Inpatient care facilities.........................................12.5 Inspectors general, information on...............................15.10 Insurance programs, cost estimates................................12.3 Interagency committees............................................12.5 Interfund transactions......................................14.2, 20.4 Intragovernmental revolving funds. (See Revolving funds.) Intragovernmental transactions..............................14.2, 20.4 Investment and non-investment outlays.............................25.4 Investments in U.S. securities..................12.6, 14.3, 32.3, 32.7 J Judiciary...................................................10.3, 11.2 Justification of budget submission..........................15.1-15.11 Justifications, supplemental estimates............................15.3 L Laboratories, estimates for.......................................12.5 Language, appropriations.....................................31.1-31.6 Later transmittals. (See Amendments and Appropriations, supplemental.) Leases of capital assets..............................12.5, Appendix B Legal citations. (See Citations, legal.) Legislation, authorizing........................12.2, 12.7, 31.4, 34.2 Legislative branch..........................................10.3, 11.2 Legislative proposals.......................................12.2, 20.3 Limitations on credit programs. (See Credit programs; Loans, direct; and Loans, guaranteed) Limitations on revolving and trust funds....................32.8, 35.2 Limitation codes in MAX budget system.............................21.3 Liquidating account.........................................33.5, 33.6 Liquidation of contract authority.................................32.3 Loan asset sales......................................14.2, 32.3, 33.7 Loan subsidy data................................................33.11 Loans, direct.................31.1, 31.5, 33.5, 33.7, 33.9-33.13, 34.4 Loans, guaranteed.............31.1, 31.5, 33.5, 33.6, 33.8-33.13, 34.4 M Mail, estimates for official......................................12.5 Management funds..................................................11.4 Management information and issues....12.1, 12.3, 15.2, 40.1-40.4, 41.1 Mandatory spending................................................14.2 Material required.....................................10.3, 10.4, 11.4 MAX budget system: Agency use, cost distribution....................................12.3 Edit checks................................................Appendix D General....................................................12.3, 20.1 Line numbers, summary of.......................20.5, 21.3, 21.4, 33.6 MAX schedules..............................................20.1, 20.6 Relationship to printing process.................................30.1 Merged accounts.............................................11.5, 32.8 Merit pay.........................................................13.3 Mid-Session Review................................................10.5 Modifications of loans..............................33.5, 33.11, 33.13 Motor vehicles..............................................12.5, 15.7 Multi-year planning estimates...............................12.2, 20.1 N Narrative statements.........................................34.1-34.4 National needs....................................................12.1 Negative subsidies.........................................33.5, 33.11 O Object classification........................................35.1-35.4 Obligated balances. (See Balances, obligated.) Obligations: Certification....................................................11.7 Concept of.......................................................14.2 In budget schedules........................................32.3, 32.4 Office of Personnel Management: Employment classifications and related personnel matters....13.1-13.4 Offsetting collections: Classification.............................................20.4, 21.4 Concept of.......................................................14.2 Estimates of.....................................................12.6 In program and financing schedules.........................32.3, 32.5 Receipt account data.................................20.4, 21.4, 25.4 Offsetting receipts.........................................14.2, 21.4 Operations, statement of..........................................36.3 Outlays: Analysis of.................................................21.1-21.3 Concept of.......................................................14.2 Estimates of.....................................................12.6 Relation of obligations to.......................................32.4 Overseas positions. (See Positions, type of.) Overtime pay................................................13.2, 35.3 P Paperwork burden..................................................12.3 Past year: Definition of....................................................11.3 Reporting basis..................................................11.7 PAYGO.......................................................14.2, 20.3 Pay raises..................................................13.2, 32.8 Pay rates, experts and consultants................................13.2 Pay scales........................................................13.2 Payments between accounts. (See Transfers.) Performance indicators and goals...............12.3, 12.10, 15.2, 34.1 Personnel compensation: Basis for estimates........................................13.2, 35.3 In object classification schedule................................35.4 Personnel summary.................................................36.1 Physicians comparability allowances, estimates for................13.3 Pollution control and treatment. (See Environmental matters.) Postage. (See mail.) Premium or discount on investments................................14.3 Premium pay.......................................................13.3 Print material submission: General.....................................................30.1-30.4 Materials required...................................10.3, 10.4, 11.4 Productivity measurement..........................................15.2 Program accounts......................................33.5, 33.6, 33.9 Program and financing schedules..............................32.1-32.8 Program evaluation................................................15.2 Proprietary receipts..................................14.2, 20.4, 21.4 Public enterprise funds. (See Revolving funds.) Public works programs. (See Construction programs.) R Real property purchase............................................12.5 Reappropriations............................................14.2, 32.3 Receipts: Concepts.........................................................14.2 Data classification..................................21.2, 21.4, 25.4 Type.............................................................20.4 Recovery of prior year obligations. (See budgetary resources.) Refunds...........................................................14.2 Regulatory programs.........................................12.3, 23.2 Reimbursable obligations....................................32.2, 35.2 Reimbursements..............................................11.5, 14.2 Relation of: Justification to account structure...............................15.2 Obligations to outlays...........................................32.4 Rental payments for space and land..........................12.5, 15.5 Reorganizations...................................................32.8 Reprinted galleys.................................................30.1 Rescissions.....................................10.5, 14.2, 32.3, 32.8 Research and development activities..........................44.1-44.3 Revolving funds: Limitations on the use of..................................32.8, 35.2 Business-type budgets............................................36.3 Material required................................................11.4 Narrative statements for.........................................34.3 Risk categories...................................................33.5 Rounding, rule for................................................30.4 S Scorekeeping guidelines.....................................Appendix A Sequence of: Budget Appendix materials........................................30.1 Budget submission................................................30.2 Severence pay.....................................................13.3 Shared revenues, outlays for......................................25.4 Space, rental of. (See rental payments.) Special funds.........................................11.4, 32.3, 36.6 Special schedules............................................36.1-36.6 Spending authority................................................14.2 Spendout rates, estimates for...............................12.6, 21.3 Standard form 220.................................................36.3 Statement of operations...........................................36.3 Status of funds...................................................36.5 Status of contract authority......................................36.4 Statutory references. (See Citations, legal.) Structural barriers...............................................12.5 Style of budget presentation......................................30.4 Subactivity structures............................................32.2 Submission of budget materials..............................10.3, 10.4 Subsidy data, credit.................................33.5, 33.10-33.11 Subsidy reestimates...............................................33.5 Summary of budget authority and outlays...........................36.2 Summary and highlight memorandum..................................15.1 Supplemental appropriations. (See Appropriations, supplemental.) T Tax expenditures............................................12.3, 12.4 Technology transfer activities...............................44.1-44.3 Telecommunications systems.............................12.4, 43.1-43.2 Timing of submission..............................................10.3 Titles of appropriations and other fund accounts............20.1, 20.4 Tort claims, estimates of.........................................12.5 Transactions between appropriations and funds........11.7, 14.2, 32.8, 35.2, 35.3 Transfers: Between appropriations...............................11.7, 14.2, 32.8 Between Federal and trust funds......................14.2, 35.2, 35.4 Concept of.......................................................14.2 In the estimates...........................................14.2, 32.8 Travel, estimates for.............................................12.5 Treasury Department's Annual Report, agreement with...............32.9 Trust funds: Limitation on the use of.............................14.1, 32.8, 35.2 Material required................................................11.4 Receipts.........................................................20.4 Status of........................................................36.5 Trust revolving funds.............................................11.4 U Unappropriated receipts...........................................36.6 Unavailable collections, schedule on..............................36.6 Unemployment compensation.........................................12.5 Unit cost.........................................................12.3 Unobligated balances. (See Balances, unobligated.) Unrealized discounts........................................14.3, 32.7 U.S. securities, investments in.................14.3, 32.3, 32.7, 36.3 User fees.........................................................21.2 W Within-grade salary advancements..................................13.2 Workyears. (See full-time equivalent employment.) Y Years, fiscal.....................................................11.3 ---------------------------------------------------------------------- OMB CIRCULARS REFERENCED IN THIS CIRCULAR ---------------------------------------------------------------------- Date of Latest Number Title Revision ---------------------------------------------------------------------- A-19 Legislative coordination and clearance.... September 20, 1979 A-25 User charges.............................. July 8, 1993 A-34 Instruction on budget execution........... August 26, 1985 A-45 Policy governing charges for rental quarters and related facilities.......... March 28, 1984 A-50 Audit followup............................ September 29, 1982 A-76 Performance of commercial activities...... March 1, 1989 A-94 Guidelines and discount rates for benefit-cost analysis of Federal Programs October 29, 1992 A-106 Reporting requirements in connection with the prevention, control, and abatement of environmental pollution at existing Federal facilities....................... December 31, 1974 A-109 Major system acquisitions................. April 5, 1976 A-120 Guidelines for the use of advisory and assistance services...................... January 4, 1988 A-123 Internal control systems.................. August 4, 1986 A-126 Improving the management and use of government aircraft...................... May 22, 1992 A-127 Financial management systems.............. July 30, 1993 A-129 Managing Federal credit programs.......... January 20, 1993 A-130 Management of Federal information resources................................ July 5, 1993 ---------------------------------------------------------------------- EXECUTIVE ORDERS REFERENCED IN THIS CIRCULAR ---------------------------------------------------------------------- Exec. Order No. Subject Date ---------------------------------------------------------------------- 11609 Delegating certain functions vested in the President to other officers of the Government, as amended................... July 22, 1971 11988 Floodplain management..................... May 24, 1977 11990 Protection of wetlands.................... May 24, 1977 12088 Federal compliance with pollution control standards................................ October 13, 1978 12196 Occupational safety and health programs for Federal employees, as amended........ February 26, 1980 12291 Federal regulations, as amended........... February 17, 1981 12372 Intergovernmental review of Federal programs................................. July 14, 1982 12512 Federal real property management.......... April 29, 1985 12630 Governmental actions and interference with constitutionally protected property rights................................... March 15, 1988 12656 Assignment of emergency preparedness responsibilities......................... November 18, 1988 12837 Deficit control and productivity improvement in the administration of the Federal Government....................... February 10, 1993 12838 Termination and limitation of Federal advisory committees...................... February 10, 1993 12839 Reduction of 100,000 Federal positions.... February 10, 1993 ----------------------------------------------------------------------