Circular A-11 TABLE OF CONTENTS

_____________________________________________________Sec. No.
Changes
Analysis of changes................................. .......
Summary of MAX line code changes.................... .......
List of OMB contacts................................ .......
Agency comment sheet................................ .......

I. GENERAL INFORMATION AND POLICIES

10. Overview of the budget process

Executive budget formulation process................. 10.1
Executive and congressional budget processes......... 10.2
Preparation and timing of budget submissions......... 10.3
Components of the budget submission.................. 10.4
Requirements following budget transmittal............ 10.5
Additional materials required for Congress........... 10.6

11. General requirements

Coverage............................................. 11.1
Exemptions........................................... 11.2
Definitions.......................................... 11.3
Materials required for appropriation or fund accounts 11.4
Basis for presentation of data in budget schedules... 11.5
Advance approval..................................... 11.6
Responsibilities in reporting data................... 11.7

12. General policies

Basis for agency proposals........................... 12.1
Coverage of the estimates............................ 12.2
Basis for estimates.................................. 12.3
Required consultations............................... 12.4
Estimates relating to specific objects of expenditure 12.5
Estimates of collections and outlays................. 12.6
Information on specific authorizing legislation...... 12.7
Significance of Presidential decisions............... 12.8
Responsibilities for disclosure with respect to the
...budget............................................ 12.9
Government Performance and Results Act implementation 12.10

13. Basis for reporting on employment and personnel compensation

Definitions relating to employment................... 13.1
Basis for personnel estimates........................ 13.2
FTE approved levels.................................. 13.3

14. Budget terms and concepts

Glossary of budget terms............................. 14.1
Basic budget concepts................................ 14.2
Investments in U.S. securities....................... 14.3

15. Justifications and other reporting requirements

Summary and highlight statement...................... 15.1
Justification of programs and financing.............. 15.2
Explanations relating to supplemental appropriation
...requests.......................................... 15.3
Information on financial management.................. 15.4
Rental payments for space and land................... 15.5
Information on grants to State and local governments. 15.6
Information on motor vehicles........................ 15.7
Information on consulting services................... 15.8
Information on receipts estimates.................... 15.9
Information on Inspectors General for Designated
...Federal Entities (DFEs)........................... 15.10

II. BUILDING THE BUDGET DATA BASE

20. Introduction to computer materials

The MAX budget system................................ 20.1
Reporting data in MAX................................ 20.2
Account identification codes......................... 20.3
Establishment of new accounts........................ 20.4
Summary of MAX line numbers.......................... 20.5
Interrelationships of MAX schedules.................. 20.6

21. MAX schedules on budget authority, outlays, limitations, and receipts (MAX schedules A, K, R, and S)

Analysis of budget authority and outlays............. 21.1
Data classifications required........................ 21.2
Line number coding for schedules A and S............. 21.3
Receipt account line number coding (schedules K and
...R)................................................ 21.4

23. Baseline estimates (MAX schedules S and K)

General instructions................................. 23.1
Development of baseline estimates.................... 23.2
Submission of data................................... 23.3

25. Character classification (MAX schedules C, K, and R)

General.............................................. 25.1
Definitions.......................................... 25.2
Reporting the data and relationships with other data
...requirements...................................... 25.3
Character classification............................. 25.4

III. PREPARING THE BUDGET DOCUMENTS

30. Explanation of print materials

Processing of print materials and related information 30.1
Sequence of materials................................ 30.2
Submitting new print materials....................... 30.3
Style of presentation................................ 30.4

31. Appropriations language

General.............................................. 31.1
Form of language submissions......................... 31.2
Changes in language and amounts...................... 31.3
Statutory references................................. 31.4
Appropriations language for credit programs.......... 31.5
Explanations relating to appropriations language..... 31.6

32. Program and financing schedules (MAX schedule P)

General instructions on program and financing
...schedules......................................... 32.1
Program by activities................................ 32.2
Data on financing the program........................ 32.3
Data on relation of obligations to outlays........... 32.4
Data on offsetting collections and adjustments to
...gross budget authority and outlays................ 32.5
Data on distribution of budget authority and outlays. 32.6
Additional coding requirements for budget authority
...and balances...................................... 32.7
Program and financing in special cases............... 32.8
Agreement with the Treasury Annual Report and the final
...Report on Budget Execution (Standard Form 133).... 32.9

33. Federal credit data (MAX schedules G, H, U, W, and Y)

Purpose and scope.................................... 33.1
Coverage............................................. 33.2
Requirement for appropriations....................... 33.3
Background........................................... 33.4
Definitions.......................................... 33.5
Materials and data required.......................... 33.6
Direct loan data..................................... 33.7
Guaranteed loan data................................. 33.8
Program account data................................. 33.9
Non-print credit data................................ 33.10
Estimating the subsidy............................... 33.11
Budgetary treatment of modifications................. 33.12

34. Narrative statements on program and performance

Purpose and content of narrative statements.......... 34.1
Style and form of narrative statements............... 34.2
Narrative statements for major programs financed by
...multiple budget accounts.......................... 34.3
Narrative statements for revolving funds............. 34.4
Narrative statements for Federal credit programs..... 34.5
Narrative statements in special cases................ 34.6

35. Object classification (MAX schedule O)

Purpose.............................................. 35.1
General rules........................................ 35.2
Personnel compensation............................... 35.3
Reporting requirements and format.................... 35.4
Object class definitions............................. 35.5

36. Special schedules

Personnel summary (MAX schedule Q)................... 36.1
Summary of budget authority and outlays.............. 36.2
Financial statements (MAX schedules E and F)......... 36.3
Schedule on the status of contract authority......... 36.4
Schedule on the status of funds (MAX schedule J)..... 36.5
Schedule on unavailable collections (MAX schedule N). 36.6
Budget plan schedule (MAX schedule D)................ 36.7

IV. ADDITIONAL INFORMATION REQUIRED IN SUPPORT OF THE BUDGET

40. Data on financial management activities

General.............................................. 40.1
Report on resources for financial management
...activities........................................ 40.2
Report on financial management systems............... 40.3

41. Information on high risk areas

Updating high risk areas............................. 41.1

43. Data on acquisition, operation, and use of information technology

Purpose.............................................. 43.1
Materials required................................... 43.2

44. Information on research and development

General.............................................. 44.1
Definitions.......................................... 44.2
Materials required................................... 44.3

45. Information on drug control programs

General.............................................. 45.1
Materials required................................... 45.2

V. ACTIONS REQUIRED FOLLOWING THE TRANSMITTAL OF THE BUDGET

61. Amending requests after transmittal of the Budget: Supplementals and amendments

General policies..................................... 61.1
Definitions.......................................... 61.2
Materials required................................... 61.3
Data to be furnished to Congress..................... 61.4

APPENDICES

Scorekeeping guidelines.............................. A
Scoring lease-purchases and leases of capital assets. B
Listing of OMB agency/bureau codes................... C
Explanation of MAX edit checks....................... D

INDEX


EXHIBITS

Exhibit No.
Relationship of Programs to Account Structure........ 15A
Rental Payments for Space and Land................... 15B
Consulting Services.................................. 15C
Setting Up Outlay Calculations....................... 23
Reprinted Galley--Print Material Submission.......... 30A
Proof Corrections.................................... 30B
Appropriations Language; Without Current Year
...Supplemental Appropriation........................ 31A
Appropriations Language; With Current Year
...Supplemental Appropriation........................ 31B
Program and Financing; Annual Account (MAX schedule
...P)................................................ 32A
Program and Financing; Revolving Fund (MAX schedule
...P)................................................ 32B
Program and Financing Schedule; Program Account (MAX
...schedule P)....................................... 33A
Summary of Loan Levels and Subsidy Data (MAX
...schedules U and W)................................ 33B
Program and Financing Schedule; Direct Loan Financing
...Account (MAX schedule P).......................... 33C
Status of Direct Loans; Direct Loan Financing Account
...(MAX schedule G).................................. 33D
Balance Sheet; Direct Loan Financing Account (MAX
...schedule F)....................................... 33E
Program and Financing Schedule; Guaranteed Loan
...Financing Account (MAX schedule P)................ 33F
Status of Guaranteed Loans; Guaranteed Loan Financing
...Account (MAX schedule H).......................... 33G
Balance Sheet; Guaranteed Loan Financing Account (MAX
...schedule F)....................................... 33H
Development of Risk Categories....................... 33I
Analysis of Programs Financed by Multiple Budget
...Accounts.......................................... 34
Object Classification--Without Allocation Accounts
...(MAX schedule O).................................. 35A
Object Classification--With Allocation Accounts (MAX
...schedule O)....................................... 35B
Financial Statements; Statement of Operations (MAX
schedule E)......................................... 36A
Financial Statements; Balance Sheet (MAX schedule F). 36B
Report on Resources for Financial Management
...Activities........................................ 40A
Report on Financial Management Systems............... 40B
Schedule for High Risk Areas......................... 41
Agency-wide Summary on Obligations for Information
...Technology........................................ 43
Research and Development Activities.................. 44A
Technology Transfer Activities....................... 44B
Schedule of Drug Control Data by Program............. 45A
Schedule of Drug Control Data by Account............. 45B
Federal Employee Drug-Free Workplace Program......... 45C
Supplemental Request; Appropriations Language........ 61A
Budget Amendment; Appropriations Language............ 61B
Supplemental Request; Program and Financing Schedule. 61C