INDEX ---------------------------------------------------------------------- Page ---------------------------------------------------------------------- A Accounting adjustments: Obligations......................................... II-5 Accounting support for budget control and reports..... III-1 Accounting systems, fund control systems to be fully supported by the.................................... III-1 Accounts: Appropriation or fund, see fund types, definition of. Transfer appropriation, see discussion of allocation accounts in Parts II and VIII. Transfer between, see Part VIII. Accounts payable: Definition of....................................... II-1 On Standard Form 133................................ V-8 Accounts receivable: As an offset to accounts payable, net............... V-8 Definition of....................................... II-1 Accrued expenditures: On Standard Form 133................................ V-8 Activities, distribution of apportionments by......... IV-1, IV-12 Adjustments of: Apportionments...................................... IV-6 Balances............................................ IV-9 Obligations......................................... II-5 Administrative control, system of, see fund control systems. Administrative division or subdivision of funds, definition of....................................... II-1 Administrative expenses for credit programs........... VI-4 Advances: As an offset to accounts payable.................... V-8 Definition of....................................... II-1 Agency, definition of................................. II-1 Agency head required to: Act on Antideficiency Act violations................ III-3 Determine necessity for apportionments anticipating supplemental appropriations....................... IV-4 Prescribe system of administrative control.......... III-1 Agency limitation, definition of...................... II-1 Allocation accounts (also known as transfer appropriation accounts): Apportionment and reapportionment................... VIII-1 Availability........................................ VIII-1 Definition of....................................... II-1 Description and establishment....................... VIII-1 Reports on budget execution for..................... VIII-2 Allotment: As part of fund control system...................... III-1 Definition of....................................... II-1 Alternative requirements.............................. I-1 Annual account, definition of, see fund types, definition of. Antideficiency Act: Crosswalk between Antideficiency Act and revised language of Title 31.............................. A-1 Antideficiency Act violations: Adverse personnel actions and penalties............. III-3 Expired and cancelled appropriations................ XI-4, XI-5, XI-6 Investigations and audits........................... III-5 Reports, information required....................... III-3 Revolving funds..................................... VIII-6 Timing of reports................................... III-5 Types of violations................................. III-3 Violations, credit programs......................... VI-26 Apportionment and reapportionment schedules........... IV-5, IV-7 Apportionments: Action following release of withholdings, see reapportionment. Action following rescissions........................ VII-4 Attachments, part of apportionment form............. IV-5 Automatic........................................... IV-6 Basis of apportionment action....................... IV-1, VI-12 Basis of apportionment request...................... IV-4 Definition of....................................... II-I Exemption from apportionment requirement............ IV-1 Fund control regulations for........................ III-1 Initial............................................. IV-5 Legality of......................................... IV-2 Level of............................................ IV-1 Multi-year apportionment............................ IV-2 Of continuing resolutions........................... IV-2 Of credit limitations, see credit apportionment. Of feeder accounts.................................. VIII-3 Of supplemental appropriations...................... IV-4 Of trust funds...................................... IV-1 On Standard Form 132................................ IV-5 On Standard Form 133................................ V-6 On Standard Form 142................................ VI-12 Procedures for requesting changes in levels or time periods of........................................ IV-1 Reapportionment of multi-year apportionment......... IV-1 Requests anticipating need for supplemental authority......................................... IV-4 Supporting data for................................. IV-6 Systems of fund control for......................... III-I Timing.............................................. IV-5 Types of............................................ IV-1, VI-12 Unobligated balances of............................. II-1 Use and coverage of Standard Form 132............... IV-5 Violations of....................................... III-4, VI-26 Appropriation accounts: Charges and credits between......................... VIII-3 Definition of, see fund types. Appropriation patterns, changes in.................... VIII-2 Appropriation transfers, see transfers. Appropriations: Anticipated (indefinite) on Standard Forms 132, 133. IV-8, V-2 Definition of, see definition of budget authority. Immediately available............................... VIII-5 Lifecycle of, see expired and cancelled appropriation (Part XI). Made to the President, see funds appropriated to the President. On Standard Forms 132............................... IV-8 Appropriations Committee, copies of Standard Form 133 to.................................................. V-1 Assistance in complying with Circular................. I-1 Authority, see budget authority. Authority for Circular................................ I-1 Authority to borrow, see budget authority. B Balances: Adjustment of....................................... IV-6, IV-9, V-3 Apportionment of available.......................... IV-2 Obligated: Definition of..................................... II-1 On Standard Form 133.............................. V-7, V-8 Unexpended, definition of........................... II-1 Unobligated: Definition of..................................... II-1 On Standard Forms 132 and 133..................... IV-9, V-6, V-7 Borrowing authority, definition, see budget authority. Budget authority: Definition of, types of............................. II-1 Reported on Standard Forms 132 and 133.............. IV-8, V-2 Reported on Standard Forms 142 and 143.............. VI-13, VI-16, VI-19, VI-22 Budget execution: Methods and responsibilities for.................... I-1 Reports on Standard Forms 133, 143.................. V-1, VI-18 Budget, Office of Management and: Action on deferrals................................. VII-5 Action on proposed rescissions...................... VII-5 Action on Standard Form 132......................... VII-6 Approval of fund control regulations................ III-1 Assistance in complying with requirements........... I-2 Authority to make apportionments.................... I-1 Cumulative reports.................................. VII-3 Designation of supporting data required............. V-1 Determination of changes in the level or time period of apportionments................................. IV-1 Forwarding to the President reports on Antideficiency Act violations..................... III-4 Notification to agencies of changes in exemptions from apportionments............................... IV-1 Reports on unvouchered expenditures................. X-1 Requirement for supporting data to justify financial requirements...................................... IV-6 Special and supplementary messages.................. VII-2 Substitution of alternative requirements............ I-1 Budgetary resources: Anticipated, for apportionment...................... III-2 Definition of....................................... III-1 Of revolving funds.................................. VIII-6 Reimbursements available for obligation............. III-2 See Parts III, IV and V. See also Standard Forms 132 and 133 line entry instructions. C Cancelled and expired appropriations.................. XI-5, V-1, V-3 to V-7 Claims and judgments, exempted from apportionment..... IV-1 Closing accounts: Expired and cancelled appropriations................ XI-5 Of credit programs.................................. VI-25 Continuing resolution: Apportionment of.................................... IV-2 Treatment of funds provided under: On Standard Form 132.............................. IV-8 On Standard Form 133.............................. V-2 Withholdings under.................................. VII-2 Contract authority, definition, see definition of budget authority. Contracts, application of concept of obligations to... II-7 Copies, number of: Regulations for fund control........................ III-3 Reports on Antideficiency Act violations............ III-4 Standard Forms 132.................................. IV-7 Standard Forms 133.................................. V-1 Standard Forms 142 and 143.......................... VI-18 Coverage of: Apportionments...................................... IV-5 Reports on Budget Exception......................... V-1 Credit apportionment: Basis for apportionment............................. VI-12 Direct loan schedule and line entries............... VI-13 Guaranteed loan schedule and line entries........... VI-15 Reporting formats and procedures.................... VI-12 Subsidy rates for................................... VI-12 Timing of requests.................................. VI-12 Types............................................... VI-12 Credit execution: Reporting format and procedures..................... VI-18 Reports on execution: Direct loans...................................... VI-18 Guaranteed loans.................................. VI-21 Credit programs: Administrative expenses............................. VI-4 Closing accounts.................................... VI-25 Coverage............................................ VI-1 Definitions......................................... VI-1 Direct and guaranteed loan transactions............. VI-5 Fund control and credit accounting systems.......... VI-26 Interest computation................................ VI-3 Modifications....................................... VI-10 Negative subsidy costs.............................. VI-6 Reestimates......................................... VI-8 Reports on credit execution (SF143)................. VI-18 Requests for apportionment and reapportionment (SF142)........................................... VI-12 Risk categories..................................... VI-3, VI-5 Subsidy model....................................... VI-5 Current authority, see definition of budget authority. D Data, supporting, for Standard Forms 132 and 133...... IV-6, V-1 Deferrals: Definition of....................................... II-2, VII-1 Materials required for special messages............. VII-2 Materials required for supplementary messages....... VII-3 On Standard Forms 132 and 133....................... VII-6, VII-7 Preparation of deferral reports..................... VII-2, VII-3, VII-7 Relationship to proposals to lower limitations...... VII-4 Release of.......................................... VII-5 Review of........................................... VII-4 Timing of required materials........................ VII-3 Definite authority, see definition of budget authority. Definitions, terminology.............................. II-1 Direct loan........................................... VI-1 Disbursements, net, see definition of outlays. Disclosure with respect to the budget, responsibilities for................................ I-2 E Employment, see monitoring Federal employment......... VIII-7 Exemptions from: Apportionment....................................... IV-1 Credit reform....................................... VI-1 Requirement to submit budget execution reports...... V-1 Unvouchered expenditures reporting requirements..... X-1 Expenditure transfers, see transfers. Expenditures, definition of, see outlays. Expired accounts: Definition of....................................... XI-1 Of credit programs.................................. VI-25 Reporting of........................................ V-1, V-3 to V-7, XI-1 Upward adjustments in............................... II-5, XI-5 F Federal employment, see monitoring Federal employment. VIII-7 Federal funds, definition of, see fund types, definition of. Feeder accounts: Apportionment of.................................... IV-5, VIII-3 Definition of....................................... II-3 Final Standard Form 133 reports....................... V-8 Financial plans, nature and level..................... IV-4 Financial reports, see reports. Financing account..................................... VI-3 Fiscal year, definition of............................ II-3 Foreign currency funds: Special instructions on............................. VIII-5 Forms, see Standard Forms. Fund account, definition of, see fund types, definition of. Fund types: Definition of....................................... II-3 Period of availability.............................. II-4 Treasury account symbols............................ II-4 Types of............................................ II-3 Fund control regulations: Checklist for preparation of regulations............ B-1 Definition of....................................... II-3 General requirements................................ III-1 Relationship to financial plan...................... III-1 Requirements for credit programs.................... VI-26 Fund control systems, see fund control regulations Funds appropriated to the President: Apportionments and reports.......................... VIII-7 Appropriations coordinated by OMB................... VIII-7 Interagency allocations............................. VIII-7 Original distribution of budget authority........... VIII-7 G GAO findings, reports on.............................. III-5 General funds, definition of, see fund types, definition of. GOALS................................................. V-1 Grants under Social Security Act, exempted from apportionment....................................... IV-1 H Head of agency, see agency head. I Impoundment........................................... II-4 Immediately available appropriations.................. VIII-5 Indefinite authority, see definition of budget authority. Interest computation, credit programs................. VI-3 Intragovernmental revolving funds, definition of, see fund types, definition of. Investments in US Government securities: General policy...................................... VIII-3 Treatment of discounts, premiums and interest....... VIII-3 Treatment of principal.............................. VIII-3 J Judgments, exempted from apportionment................ IV-1 L Lease-purchase........................................ II-4 Legality of using funds............................... IV-2 Letter contracts and letters of intent................ II-7 Letters of credit, obligations incurred for........... II-9 Level of apportionments............................... IV-1 Liquidating account................................... VI-3 Loan guarantee........................................ VI-2 M "M" accounts, see cancelled and expired appropriations, and expired accounts. Management fund, see fund types, definition of. Modifications, credit programs........................ VI-10 Monitoring Federal employment......................... VIII-7 Monitoring Federal outlays: Coverage............................................ IX-1 Reporting requirements.............................. IX-1 Purpose............................................. IX-1 Timing of submission................................ IX-2 Multiple-year account, definition of, see fund types, definition of. Multiple-year apportionment........................... IV-1 N Negative subsidy, credit programs..................... VI-6 Net disbursements, see definition of outlays Net unpaid obligations, see unpaid obligations, net. Nonexpenditure transfers, see transfers. No-year account, definition of, see fund types, definition of. O Objects, distribution of apportionments by............ IV-1 Obligation basis for apportionments and reports....... I-1 Obligated balances, see balances, obligated. Obligational authority, adjustment of, see redistribution of appropriations and balances. Obligations incurred: Application to types of transactions................ II-6 Certification of.................................... II-5 Concept of.......................................... II-5 Definition of....................................... II-5 On Standard Form 133................................ V-6 One-year account, definition, see fund types, definition of. Orders: Intragovernmental: Application of concept of obligations to.......... II-7 Undelivered orders, definition of................... II-5 Unfilled customers' orders, definition of........... II-5 Outlays: Definition of....................................... II-4 On Standard Form 133................................ V-8 Monitoring.......................................... IX-1 P Permanent authority definition of, see definition of budget authority. President: Reports to, on Antideficiency Act violations........ III-3 Transmits special messages to the Congress on proposed rescissions and deferrals................ VII-1 Projects, distribution of apportionments by........... IV-1 Public enterprise funds, see fund types, definition of. R Reapportionment: Action necessitated by: Changes in resources available or required........ IV-6 Release of withholdings........................... VII-5 Rescissions....................................... VII-4 Adjustments not requiring submission of apportionment request............................. IV-6 Definition of....................................... II-1 Reappropriation: Definition of....................................... II-4 Apportionment and reporting of...................... IV-8, V-2 Receipt accounts, definition and type, see fund types, definition of....................................... II-3 Receipts, authority to spend debt, see definition of budget authority. Recoveries of prior year obligations: Apportionment and reporting of...................... IV-10, V-4 Definition of....................................... II-4 Redistribution of appropriations and balances......... VIII-3 Reestimates, credit programs.......................... VI-8 Refunds: And drawbacks, exempted from apportionment.......... IV-1 Definition of....................................... II-4 On Standard Form 133................................ V-4 Reimbursements: Apportionment and reporting of earned, estimated.... IV-10 Definition of....................................... III-2 Distinguished from other charges and credits On Standard Form 133................................ V-4 Treatment for unexpired and expired appropriations.. XI-2 Reorganization transfers.............................. VIII-2 Reports: Budget execution and supporting data................ V-1 On Antideficiency Act violations.................... III-4 On Budget Execution, see Standard Form 133. On Federal full-time equivalent employment usage.... VIII-7 On Federal outlays.................................. IX-1 On unvouchered expenditures......................... X-1 Reprogramming, distinguished from transfers........... VIII-I Request for apportionment or reapportionment.......... IV-1 Rescission, deferral and supplementary reports, VII-2 Rescissions: Definition of....................................... II-4, VII-I Materials required for special messages............. VII-2 Materials required for supplementary messages....... VII-3 Relationship to proposals to lower limitations...... VII-4 On Standard Form 132 and 133........................ VII-6, VII-7 Preparation of rescission reports................... VII-7 Timing of required materials........................ VII-3 Reserves: Definition of....................................... II-5 Under Antideficiency Act............................ VII-2 Restorations, see analysis of changes. Revolving funds: Apportionment of.................................... VIII-6 Definition of, see fund types, definition of. Subject to apportionment............................ IV-1 Unapportioned balance of............................ VIII-6 Violations.......................................... VIII-6 Writeoffs of receivables............................ VIII-6 S Securities, US Government, investments in............. VIII-3 Signature, on standard forms.......................... IV-7 Special fund, see fund types, definition of. Standard Forms: 132 (Apportionment and Reapportionment Schedule): Action by OMB..................................... IV-7 Adjustments not requiring submission of........... IV-6 Explanation of line entries....................... IV-7 Initial apportionments............................ IV-5 Number of copies.................................. IV-7 Reapportionments.................................. IV-5 Signature......................................... IV-7 Submission of, following rescissions.............. VII-4 Supporting data................................... IV-6 Use and coverage of............................... IV-5 133 (Report on Budget Execution): Agreement with program and financing schedule in in the Budget, and Treasury Annual Report Appendix........................................ V-8 Certification..................................... V-1 Electronic reporting.............................. V-1 Explanation of line entries....................... V-1 Submission of copy for each calendar quarter to Committee on Appropriations, House of Representatives................................. V-1 Supporting data................................... V-1 Timing of reports................................. V-1 142 (Apportionment and Reapportionment Schedule for credit)........................................... VI-12 143 (Report on Budget Execution for Credit)......... VI-18 Statutory limitation.................................. II-5 Supplemental appropriations apportionments anticipating........................................ IV-4 Supplementary reports, see Part VII. Systems of administrative control, see fund control systems. T Terminology and concepts.............................. II-1 Time periods for apportionments....................... IV-1 Timing, Standard Forms 132 and 133.................... IV-5, V-1 Transactions between accounts, see Part VIII. Transfer appropriation accounts: Apportionment of.................................... IV-5, VIII-1 Definition of, see discussion of allocation accounts in Parts II and VIII. Reports on budget execution......................... V-1 When used........................................... VIII-1 Transfers: Between appropriation accounts: Definition of..................................... VIII-I Distinguished from reprogramming.................. VIII-I Expenditure and nonexpenditure transfers.......... VIII-I For the purposes of the receiving account......... VIII-2 For the purposes of the transferring account...... VIII-I From trust funds.................................. V-3 On Standard Forms, to be supported by separate listing......................................... IV-9,V-3 Special instructions on........................... VIII-1 Temporary transfers............................... VIII-3 Of obligated balances and accounts payable on Standard Form 133................................. V-7, V-8 Of obligational authority on Standard Forms 132 and 133............................................... IV-9, V-3 Of unobligated balances on Standard Forms 132 and 133............................................... IV-9, V-3 Treasury account symbols.............................. II-3 Trust funds: Apportionment of.................................... IV-1 Definition, see fund types, definition of. Types of apportionments............................... IV-1 U Unapportioned amounts: Revolving funds..................................... IV-12, V-7, VIII-6 Other accounts...................................... V-7 Undelivered orders: As part of obligated balance, see balances of budget authority. Definition of....................................... II-5 Undisbursed balance, see balances, unexpended. Unexpired accounts: Definition, see fund types, definition of. Reporting on Standard form 133...................... V-2 Unfilled customers' orders: Definition of....................................... II-5 As an offset to obligated balance, see balances of budget authority. On Standard Forms 132 and 133....................... IV-10,V-4 Unobligated balance, see balances. Unpaid obligations, net: Definition, see balances. On Standard form 133................................ V-7 Unvouchered expenditures: Basis for exemptions................................ X-1 Coverage............................................ X-1 Definition.......................................... X-1 Reporting requirements.............................. X-1 W Warrants: Definition of....................................... II-5 Working capital funds: Definition of, see fund types, definition of. Withholdings: Under continuing resolutions........................ VII-2 Under multi-year apportionments..................... VII-2 See also Part VII. Writeoff: Definition of....................................... II-5 On Standard Forms 132 and 133....................... V-5 Y Year, fiscal, see fiscal year. ----------------------------------------------------------------------